Lima Clean: 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 Clean
Largest movements
- Cash -€24,116
down €24,116 (-71.6%), from €33,678 to €9,562
mainly Net result for the year (-€28,404) and Trade debts (-€13,573)
- Receivables within one year -€17,206
down €17,206 (-27.9%), from €61,583 to €44,376
- Deferred charges and accrued income -€7,815
down €7,815 (-41.7%), from €18,720 to €10,905
- Profit (loss) carried forward -€28,404
down €28,404, from €23,756 to -€4,648
- Trade debts -€13,573
down €13,573 (-34.7%), from €39,088 to €25,515
- Tax, wage and social debts -€6,857
down €6,857 (-30.1%), from €22,798 to €15,941
of which Taxes: -€7,839
- Advances received -€1,156
no longer reported in 2025 (was €1,156)
- Turnover -€140,285
down €140,285 (-23.9%), from €586,437 to €446,153
- Gross operating margin -€120,702
down €120,702 (-93.7%), from €128,790 to €8,088
- Staff costs -€81,131
down €81,131 (-73.1%), from €110,953 to €29,821
- Purchases and services -€19,049
down €19,049 (-4.1%), from €463,502 to €444,453
- Taxes -€6,549
down €6,549 (-97.9%), from €6,690 to €141
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 | €114,443 | €65,113 | -€49,330 | -43.1% |
| Fixed assets | 21/28 | €462 | €270 | -€192 | -41.6% |
| Tangible fixed assets | 22/27 | €192 | €0 | -€192 | -100% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €192 | €0 | -€192 | -100% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €113,981 | €64,843 | -€49,138 | -43.1% |
| Amounts receivable within one year | 40/41 | €61,583 | €44,376 | -€17,206 | -27.9% |
| Trade receivables | 40 | €61,583 | €44,376 | -€17,206 | -27.9% |
| Cash at bank and in hand | 54/58 | €33,678 | €9,562 | -€24,116 | -71.6% |
| Deferred charges and accrued income | 490/1 | €18,720 | €10,905 | -€7,815 | -41.7% |
| Total equity and liabilities | 10/49 | €114,443 | €65,113 | -€49,330 | -43.1% |
| Equity | 10/15 | €51,401 | €22,996 | -€28,404 | -55.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,045 | €9,045 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,185 | €7,185 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,756 | -€4,648 | -€28,404 | |
| Amounts payable | 17/49 | €63,042 | €42,116 | -€20,926 | -33.2% |
| Amounts payable within one year | 42/48 | €63,042 | €42,116 | -€20,926 | -33.2% |
| Financial debts | 43 | - | €661 | +€661 | |
| Credit institutions | 430/8 | - | €661 | +€661 | |
| Trade debts | 44 | €39,088 | €25,515 | -€13,573 | -34.7% |
| Suppliers | 440/4 | €39,088 | €25,515 | -€13,573 | -34.7% |
| Advances received on contracts in progress | 46 | €1,156 | - | -€1,156 | |
| Taxes, remuneration and social security | 45 | €22,798 | €15,941 | -€6,857 | -30.1% |
| Taxes | 450/3 | €14,859 | €7,020 | -€7,839 | -52.8% |
| Remuneration and social security | 454/9 | €7,939 | €8,920 | +€981 | +12.4% |
| Turnover | 70 | €586,437 | €446,153 | -€140,285 | -23.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €463,502 | €444,453 | -€19,049 | -4.1% |
| Remuneration, social security and pensions | 62 | €110,953 | €29,821 | -€81,131 | -73.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129 | €192 | +€64 | +49.6% |
| Other operating charges | 640/8 | €9,204 | €5,364 | -€3,840 | -41.7% |
| Gross operating margin | 9900 | €128,790 | €8,088 | -€120,702 | -93.7% |
| Operating profit (loss) | 9901 | €8,505 | -€27,289 | -€35,794 | |
| Financial income | 75/76B | €12 | €1 | -€12 | -94.5% |
| Recurring financial income | 75 | €12 | €1 | -€12 | -94.5% |
| Financial charges | 65/66B | €1,540 | €975 | -€565 | -36.7% |
| Recurring financial charges | 65 | €1,540 | €975 | -€565 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €6,977 | -€28,264 | -€35,241 | |
| Income taxes | 67/77 | €6,690 | €141 | -€6,549 | -97.9% |
| Profit (loss) for the period | 9904 | €287 | -€28,404 | -€28,692 | |
| Profit (loss) for the period to be appropriated | 9905 | €287 | -€28,404 | -€28,692 |
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 26 October 2026 via checked.be.