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
- Cash +€37,006
up €37,006 (+98.6%), from €37,547 to €74,553
mainly Net result for the year (+€39,452) and Receivables within one year (+€33,202)
- Receivables within one year -€33,202
down €33,202 (-66.1%), from €50,231 to €17,029
of which Trade receivables: -€34,226
- Financial fixed assets +€25,000
new in 2025: €25,000
- Reserves +€39,400
up €39,400 (+221.3%), from €17,800 to €57,200
- Trade debts -€37,569
down €37,569 (-90.3%), from €41,609 to €4,039
- Other debts +€19,729
up €19,729 (+263.1%), from €7,500 to €27,229
- Tax, wage and social debts +€8,328
up €8,328 (+46.7%), from €17,831 to €26,159
- Gross operating margin +€27,309
up €27,309 (+83.6%), from €32,650 to €59,959
- Taxes +€8,854
up €8,854 (+123.3%), from €7,179 to €16,033
- Other operating charges +€3,835
up €3,835 (+5175.7%), from €74 to €3,909
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 | €87,778 | €117,717 | +€29,940 | +34.1% |
| Fixed assets | 21/28 | - | €26,136 | +€26,136 | |
| Tangible fixed assets | 22/27 | - | €1,136 | +€1,136 | |
| Furniture and vehicles | 24 | - | €1,136 | +€1,136 | |
| Financial fixed assets | 28 | - | €25,000 | +€25,000 | |
| Current assets | 29/58 | €87,778 | €91,581 | +€3,804 | +4.3% |
| Amounts receivable within one year | 40/41 | €50,231 | €17,029 | -€33,202 | -66.1% |
| Trade receivables | 40 | €50,231 | €16,005 | -€34,226 | -68.1% |
| Other amounts receivable | 41 | - | €1,024 | +€1,024 | |
| Cash at bank and in hand | 54/58 | €37,547 | €74,553 | +€37,006 | +98.6% |
| Total equity and liabilities | 10/49 | €87,778 | €117,717 | +€29,940 | +34.1% |
| Equity | 10/15 | €20,837 | €60,290 | +€39,452 | +189.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €17,800 | €57,200 | +€39,400 | +221.3% |
| Distributable reserves | 133 | €17,800 | €57,200 | +€39,400 | +221.3% |
| Profit (loss) carried forward | 14 | €37 | €90 | +€52 | +139.8% |
| Amounts payable | 17/49 | €66,940 | €57,427 | -€9,513 | -14.2% |
| Amounts payable within one year | 42/48 | €66,940 | €57,427 | -€9,513 | -14.2% |
| Trade debts | 44 | €41,609 | €4,039 | -€37,569 | -90.3% |
| Suppliers | 440/4 | €41,609 | €4,039 | -€37,569 | -90.3% |
| Taxes, remuneration and social security | 45 | €17,831 | €26,159 | +€8,328 | +46.7% |
| Taxes | 450/3 | €17,831 | €26,159 | +€8,328 | +46.7% |
| Other amounts payable | 47/48 | €7,500 | €27,229 | +€19,729 | +263.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €33 | +€33 | |
| Other operating charges | 640/8 | €74 | €3,909 | +€3,835 | +5175.7% |
| Gross operating margin | 9900 | €32,650 | €59,959 | +€27,309 | +83.6% |
| Operating profit (loss) | 9901 | €32,576 | €56,016 | +€23,441 | +72.0% |
| Financial income | 75/76B | €2 | €0 | -€2 | -95.7% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -95.7% |
| Financial charges | 65/66B | €61 | €531 | +€469 | +765.5% |
| Recurring financial charges | 65 | €61 | €531 | +€469 | +765.5% |
| Profit (loss) for the period before taxes | 9903 | €32,516 | €55,485 | +€22,969 | +70.6% |
| Income taxes | 67/77 | €7,179 | €16,033 | +€8,854 | +123.3% |
| Profit (loss) for the period | 9904 | €25,337 | €39,452 | +€14,115 | +55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,337 | €39,452 | +€14,115 | +55.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.