Lima Beauty: 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 Beauty
Largest movements
- Cash -€6,156
down €6,156 (-55.8%), from €11,025 to €4,869
mainly Trade debts (-€9,619) and Stocks and contracts (-€3,470)
- Stocks and contracts +€3,470
up €3,470 (+592%), from €586 to €4,056
- Tangible fixed assets -€1,039
down €1,039 (-4.9%), from €21,063 to €20,024
of which Other tangible fixed assets: -€2,201
- Receivables within one year +€462
up €462 (+17.9%), from €2,577 to €3,039
of which Trade receivables: +€452
- Trade debts -€9,619
down €9,619 (-68.7%), from €13,998 to €4,379
- Reserves +€6,560
up €6,560 (+105%), from €6,270 to €12,829
- Tax, wage and social debts -€1,958
down €1,958 (-23.0%), from €8,506 to €6,548
- Accrued charges and deferred income +€1,488
up €1,488 (+274%), from €544 to €2,032
- Gross operating margin +€5,660
up €5,660 (+64.3%), from €8,801 to €14,461
- Taxes +€1,593
up €1,593 (+69.6%), from €2,289 to €3,882
- Depreciation +€1,164
up €1,164 (+101%), from €1,155 to €2,319
- Other operating charges -€292
down €292 (-26.1%), from €1,117 to €826
- Financial income -€265
down €265 (-100.0%), from €265 to €0
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 | €35,517 | €31,988 | -€3,529 | -9.9% |
| Fixed assets | 21/28 | €21,063 | €20,024 | -€1,039 | -4.9% |
| Tangible fixed assets | 22/27 | €21,063 | €20,024 | -€1,039 | -4.9% |
| Plant, machinery and equipment | 23 | - | €1,162 | +€1,162 | |
| Other tangible fixed assets | 26 | €21,063 | €18,862 | -€2,201 | -10.4% |
| Current assets | 29/58 | €14,454 | €11,964 | -€2,490 | -17.2% |
| Stocks and contracts in progress | 3 | €586 | €4,056 | +€3,470 | +592% |
| Stocks | 30/36 | €586 | €4,056 | +€3,470 | +592% |
| Amounts receivable within one year | 40/41 | €2,577 | €3,039 | +€462 | +17.9% |
| Trade receivables | 40 | €2,577 | €3,029 | +€452 | +17.5% |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €11,025 | €4,869 | -€6,156 | -55.8% |
| Deferred charges and accrued income | 490/1 | €266 | - | -€266 | |
| Total equity and liabilities | 10/49 | €35,517 | €31,988 | -€3,529 | -9.9% |
| Equity | 10/15 | €12,470 | €19,029 | +€6,560 | +52.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,270 | €12,829 | +€6,560 | +105% |
| Distributable reserves | 133 | €6,270 | €12,829 | +€6,560 | +105% |
| Amounts payable | 17/49 | €23,047 | €12,958 | -€10,089 | -43.8% |
| Amounts payable within one year | 42/48 | €22,503 | €10,927 | -€11,577 | -51.4% |
| Trade debts | 44 | €13,998 | €4,379 | -€9,619 | -68.7% |
| Suppliers | 440/4 | €13,998 | €4,379 | -€9,619 | -68.7% |
| Taxes, remuneration and social security | 45 | €8,506 | €6,548 | -€1,958 | -23.0% |
| Taxes | 450/3 | €8,506 | €6,548 | -€1,958 | -23.0% |
| Accrued charges and deferred income | 492/3 | €544 | €2,032 | +€1,488 | +274% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,155 | €2,319 | +€1,164 | +101% |
| Other operating charges | 640/8 | €1,117 | €826 | -€292 | -26.1% |
| Non-recurring operating charges | 66A | - | €782 | +€782 | |
| Gross operating margin | 9900 | €8,801 | €14,461 | +€5,660 | +64.3% |
| Operating profit (loss) | 9901 | €6,529 | €10,535 | +€4,007 | +61.4% |
| Financial income | 75/76B | €265 | €0 | -€265 | -100.0% |
| Recurring financial income | 75 | €265 | €0 | -€265 | -100.0% |
| Financial charges | 65/66B | €149 | €93 | -€56 | -37.5% |
| Recurring financial charges | 65 | €149 | €93 | -€56 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €6,644 | €10,442 | +€3,798 | +57.2% |
| Income taxes | 67/77 | €2,289 | €3,882 | +€1,593 | +69.6% |
| Profit (loss) for the period | 9904 | €4,355 | €6,560 | +€2,205 | +50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,355 | €6,560 | +€2,205 | +50.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.