Lima 95: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Lima 95
Largest movements
- Cash +€367,377
up €367,377 (+386%), from €95,273 to €462,650
mainly Net result for the year (+€347,535) and Other debts (+€200,656)
- Receivables within one year -€77,204
down €77,204 (-40.0%), from €193,179 to €115,976
of which Trade receivables: -€42,350
- Stocks and contracts +€24,200
up €24,200 (+22.0%), from €109,800 to €134,000
- Other debts +€200,656
up €200,656 (+3,263%), from €6,149 to €206,804
- Reserves +€91,437
up €91,437 (+16.7%), from €547,906 to €639,344
- Short-term financial debts +€60,000
new in 2025: €60,000
- Debts after one year -€33,436
down €33,436 (-41.6%), from €80,293 to €46,857
- Gross operating margin +€186,579
up €186,579 (+105%), from €177,191 to €363,770
- Financial income +€100,000
up €100,000 (+499,999,950%), from €0 to €100,000
- Taxes +€46,333
up €46,333 (+95.5%), from €48,521 to €94,854
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €702,168 | €1,016,517 | +€314,349 | +44.8% |
| Fixed assets | 21/28 | €301,848 | €299,900 | -€1,948 | -0.6% |
| Tangible fixed assets | 22/27 | €51,848 | €49,900 | -€1,948 | -3.8% |
| Furniture and vehicles | 24 | €8,054 | €8,506 | +€451 | +5.6% |
| Other tangible fixed assets | 26 | €43,793 | €41,394 | -€2,399 | -5.5% |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €400,321 | €716,618 | +€316,297 | +79.0% |
| Stocks and contracts in progress | 3 | €109,800 | €134,000 | +€24,200 | +22.0% |
| Stocks | 30/36 | €109,800 | €134,000 | +€24,200 | +22.0% |
| Amounts receivable within one year | 40/41 | €193,179 | €115,976 | -€77,204 | -40.0% |
| Trade receivables | 40 | €145,200 | €102,850 | -€42,350 | -29.2% |
| Other amounts receivable | 41 | €47,979 | €13,126 | -€34,854 | -72.6% |
| Cash at bank and in hand | 54/58 | €95,273 | €462,650 | +€367,377 | +386% |
| Deferred charges and accrued income | 490/1 | €2,068 | €3,992 | +€1,924 | +93.0% |
| Total equity and liabilities | 10/49 | €702,168 | €1,016,517 | +€314,349 | +44.8% |
| Equity | 10/15 | €552,906 | €644,344 | +€91,437 | +16.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €547,906 | €639,344 | +€91,437 | +16.7% |
| Distributable reserves | 133 | €547,906 | €639,344 | +€91,437 | +16.7% |
| Amounts payable | 17/49 | €149,262 | €372,174 | +€222,912 | +149% |
| Amounts payable after more than one year | 17 | €80,293 | €46,857 | -€33,436 | -41.6% |
| Financial debts | 170/4 | €80,293 | €46,857 | -€33,436 | -41.6% |
| Amounts payable within one year | 42/48 | €68,969 | €325,317 | +€256,348 | +372% |
| Current portion of amounts payable after more than one year | 42 | €32,042 | €33,436 | +€1,395 | +4.4% |
| Financial debts | 43 | - | €60,000 | +€60,000 | |
| Credit institutions | 430/8 | - | €60,000 | +€60,000 | |
| Trade debts | 44 | €3,758 | €5,611 | +€1,854 | +49.3% |
| Suppliers | 440/4 | €3,758 | €5,611 | +€1,854 | +49.3% |
| Taxes, remuneration and social security | 45 | €27,021 | €19,465 | -€7,556 | -28.0% |
| Taxes | 450/3 | €24,833 | €17,388 | -€7,445 | -30.0% |
| Remuneration and social security | 454/9 | €2,188 | €2,077 | -€111 | -5.1% |
| Other amounts payable | 47/48 | €6,149 | €206,804 | +€200,656 | +3,263% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,794 | €9,776 | +€982 | +11.2% |
| Other operating charges | 640/8 | €2,309 | €2,777 | +€468 | +20.3% |
| Gross operating margin | 9900 | €177,191 | €363,770 | +€186,579 | +105% |
| Operating profit (loss) | 9901 | €166,088 | €351,218 | +€185,130 | +111% |
| Financial income | 75/76B | €0 | €100,000 | +€100,000 | +499,999,950% |
| Recurring financial income | 75 | €0 | €100,000 | +€100,000 | +499,999,950% |
| Financial charges | 65/66B | €7,561 | €8,829 | +€1,268 | +16.8% |
| Recurring financial charges | 65 | €7,561 | €8,829 | +€1,268 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €158,527 | €442,389 | +€283,862 | +179% |
| Income taxes | 67/77 | €48,521 | €94,854 | +€46,333 | +95.5% |
| Profit (loss) for the period | 9904 | €110,006 | €347,535 | +€237,529 | +216% |
| Profit (loss) for the period to be appropriated | 9905 | €110,006 | €347,535 | +€237,529 | +216% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.