Lima Architecture: 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 Architecture
Largest movements
- Receivables after one year +€44,244
up €44,244 (+74.6%), from €59,300 to €103,544
- Cash +€37,084
up €37,084 (+95.9%), from €38,688 to €75,772
mainly Net result for the year (+€80,373) and Tax, wage and social debts (+€4,669)
- Tangible fixed assets +€4,332
new in 2025: €4,332
- Reserves +€80,000
up €80,000 (+94.7%), from €84,500 to €164,500
- Tax, wage and social debts +€4,669
up €4,669 (+19.0%), from €24,574 to €29,243
- Gross operating margin -€6,087
down €6,087 (-5.5%), from €111,569 to €105,482
- Taxes -€1,361
down €1,361 (-4.8%), from €28,172 to €26,812
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.
Cash bridge derived
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 | €111,541 | €198,387 | +€86,845 | +77.9% |
| Fixed assets | 21/28 | - | €4,332 | +€4,332 | |
| Tangible fixed assets | 22/27 | - | €4,332 | +€4,332 | |
| Furniture and vehicles | 24 | - | €4,332 | +€4,332 | |
| Current assets | 29/58 | €111,541 | €194,055 | +€82,514 | +74.0% |
| Amounts receivable after more than one year | 29 | €59,300 | €103,544 | +€44,244 | +74.6% |
| Other amounts receivable | 291 | €59,300 | €103,544 | +€44,244 | +74.6% |
| Amounts receivable within one year | 40/41 | €12,433 | €13,643 | +€1,210 | +9.7% |
| Trade receivables | 40 | €12,433 | €13,643 | +€1,210 | +9.7% |
| Cash at bank and in hand | 54/58 | €38,688 | €75,772 | +€37,084 | +95.9% |
| Deferred charges and accrued income | 490/1 | €1,120 | €1,096 | -€24 | -2.2% |
| Total equity and liabilities | 10/49 | €111,541 | €198,387 | +€86,845 | +77.9% |
| Equity | 10/15 | €86,517 | €166,890 | +€80,373 | +92.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €84,500 | €164,500 | +€80,000 | +94.7% |
| Distributable reserves | 133 | €84,500 | €164,500 | +€80,000 | +94.7% |
| Profit (loss) carried forward | 14 | €17 | €390 | +€373 | +2172.5% |
| Amounts payable | 17/49 | €25,024 | €31,497 | +€6,473 | +25.9% |
| Amounts payable within one year | 42/48 | €25,024 | €31,497 | +€6,473 | +25.9% |
| Trade debts | 44 | €450 | €2,254 | +€1,804 | +401.0% |
| Suppliers | 440/4 | €450 | €2,254 | +€1,804 | +401.0% |
| Taxes, remuneration and social security | 45 | €24,574 | €29,243 | +€4,669 | +19.0% |
| Taxes | 450/3 | €24,574 | €29,243 | +€4,669 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €168 | +€168 | |
| Other operating charges | 640/8 | - | €49 | +€49 | |
| Gross operating margin | 9900 | €111,569 | €105,482 | -€6,087 | -5.5% |
| Operating profit (loss) | 9901 | €111,569 | €105,265 | -€6,304 | -5.7% |
| Financial income | 75/76B | €1,120 | €2,025 | +€904 | +80.7% |
| Recurring financial income | 75 | €1,120 | €2,025 | +€904 | +80.7% |
| Financial charges | 65/66B | - | €105 | +€105 | |
| Recurring financial charges | 65 | - | €105 | +€105 | |
| Profit (loss) for the period before taxes | 9903 | €112,690 | €107,185 | -€5,505 | -4.9% |
| Income taxes | 67/77 | €28,172 | €26,812 | -€1,361 | -4.8% |
| Profit (loss) for the period | 9904 | €84,517 | €80,373 | -€4,144 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €84,517 | €80,373 | -€4,144 | -4.9% |
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 10 October 2026 via checked.be.