Lima Consult: what changed
Two fiscal 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 Consult
Largest movements
- Receivables within one year +€107,835
up €107,835 (+314.0%), from €34,344 to €142,179
of which Other amounts receivable: +€104,810
- Cash +€48,730
up €48,730 (+23.0%), from €212,208 to €260,938
mainly Net result for the year (+€172,516) and Trade debts (+€1,443)
- Deferred charges and accrued income +€10,099
up €10,099 (+282.3%), from €3,577 to €13,677
- Reserves +€172,516
up €172,516 (+90.2%), from €191,219 to €363,735
of which Tax-exempt reserves: +€126,300
- Tax, wage and social debts -€5,668
down €5,668 (-10.6%), from €53,621 to €47,953
- Gross operating margin -€29,427
down €29,427 (-11.8%), from €249,364 to €219,937
- Taxes -€5,759
down €5,759 (-10.0%), from €57,301 to €51,542
- Financial income +€5,091
up €5,091 (+3969.5%), from €128 to €5,219
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €250,914 | €417,276 | +€166,361 | +66.3% |
| Fixed assets | 21/28 | €785 | €482 | -€304 | -38.7% |
| Tangible fixed assets | 22/27 | €785 | €482 | -€304 | -38.7% |
| Plant, machinery and equipment | 23 | €785 | €482 | -€304 | -38.7% |
| Current assets | 29/58 | €250,129 | €416,794 | +€166,665 | +66.6% |
| Amounts receivable within one year | 40/41 | €34,344 | €142,179 | +€107,835 | +314.0% |
| Trade receivables | 40 | €30,250 | €33,275 | +€3,025 | +10.0% |
| Other amounts receivable | 41 | €4,094 | €108,904 | +€104,810 | +2560.3% |
| Cash at bank and in hand | 54/58 | €212,208 | €260,938 | +€48,730 | +23.0% |
| Deferred charges and accrued income | 490/1 | €3,577 | €13,677 | +€10,099 | +282.3% |
| Total equity and liabilities | 10/49 | €250,914 | €417,276 | +€166,361 | +66.3% |
| Equity | 10/15 | €193,219 | €365,735 | +€172,516 | +89.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €191,219 | €363,735 | +€172,516 | +90.2% |
| Tax-exempt reserves | 132 | €84,200 | €210,500 | +€126,300 | +150.0% |
| Distributable reserves | 133 | €107,019 | €153,235 | +€46,216 | +43.2% |
| Amounts payable | 17/49 | €57,696 | €51,541 | -€6,155 | -10.7% |
| Amounts payable within one year | 42/48 | €55,626 | €51,401 | -€4,225 | -7.6% |
| Trade debts | 44 | €2,005 | €3,448 | +€1,443 | +72.0% |
| Suppliers | 440/4 | €2,005 | €3,448 | +€1,443 | +72.0% |
| Taxes, remuneration and social security | 45 | €53,621 | €47,953 | -€5,668 | -10.6% |
| Taxes | 450/3 | €53,621 | €47,953 | -€5,668 | -10.6% |
| Accrued charges and deferred income | 492/3 | €2,070 | €140 | -€1,930 | -93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €173 | €304 | +€130 | +75.1% |
| Other operating charges | 640/8 | €622 | €606 | -€16 | -2.5% |
| Gross operating margin | 9900 | €249,364 | €219,937 | -€29,427 | -11.8% |
| Operating profit (loss) | 9901 | €248,569 | €219,028 | -€29,541 | -11.9% |
| Financial income | 75/76B | €128 | €5,219 | +€5,091 | +3969.5% |
| Recurring financial income | 75 | €128 | €5,219 | +€5,091 | +3969.5% |
| Financial charges | 65/66B | €178 | €188 | +€10 | +5.7% |
| Recurring financial charges | 65 | €178 | €188 | +€10 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €248,519 | €224,059 | -€24,461 | -9.8% |
| Income taxes | 67/77 | €57,301 | €51,542 | -€5,759 | -10.0% |
| Profit (loss) for the period | 9904 | €191,219 | €172,516 | -€18,702 | -9.8% |
| Transfer to tax-exempt reserves | 689 | €84,200 | €126,300 | +€42,100 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €107,019 | €46,216 | -€60,802 | -56.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.