LIMA Consult: 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 Consult
Largest movements
- Receivables within one year -€702
down €702 (-13.7%), from €5,107 to €4,405
of which Other amounts receivable: -€5,055
- Cash +€393
new in 2025: €393
mainly Net result for the year (+€5,238) and Trade debts (+€1,250)
- Profit (loss) carried forward +€5,238
up €5,238 (+78.3%), from -€6,693 to -€1,455
- Other debts -€3,505
down €3,505 (-74.3%), from €4,720 to €1,215
- Short-term financial debts -€2,411
no longer reported in 2025 (was €2,411)
- Trade debts +€1,250
up €1,250 (+84.9%), from €1,472 to €2,722
- Tax, wage and social debts -€993
down €993 (-94.1%), from €1,055 to €62
- Gross operating margin +€11,710
up €11,710, from -€6,019 to €5,692
- Financial charges -€259
down €259 (-68.4%), from €379 to €120
- Other operating charges -€178
down €178 (-39.6%), from €450 to €272
- Financial income -€155
no longer reported in 2025 (was €155)
- Taxes +€62
new in 2025: €62
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 | €5,107 | €4,798 | -€309 | -6.0% |
| Current assets | 29/58 | €5,107 | €4,798 | -€309 | -6.0% |
| Amounts receivable within one year | 40/41 | €5,107 | €4,405 | -€702 | -13.7% |
| Trade receivables | 40 | €7 | €4,360 | +€4,353 | +60,964% |
| Other amounts receivable | 41 | €5,100 | €45 | -€5,055 | -99.1% |
| Cash at bank and in hand | 54/58 | - | €393 | +€393 | |
| Total equity and liabilities | 10/49 | €5,107 | €4,798 | -€309 | -6.0% |
| Equity | 10/15 | -€4,693 | €545 | +€5,238 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,693 | -€1,455 | +€5,238 | +78.3% |
| Amounts payable | 17/49 | €9,799 | €4,253 | -€5,546 | -56.6% |
| Amounts payable within one year | 42/48 | €9,658 | €3,999 | -€5,659 | -58.6% |
| Financial debts | 43 | €2,411 | - | -€2,411 | |
| Credit institutions | 430/8 | €2,411 | - | -€2,411 | |
| Trade debts | 44 | €1,472 | €2,722 | +€1,250 | +84.9% |
| Suppliers | 440/4 | €1,472 | €2,722 | +€1,250 | +84.9% |
| Taxes, remuneration and social security | 45 | €1,055 | €62 | -€993 | -94.1% |
| Taxes | 450/3 | €1,055 | €62 | -€993 | -94.1% |
| Other amounts payable | 47/48 | €4,720 | €1,215 | -€3,505 | -74.3% |
| Accrued charges and deferred income | 492/3 | €141 | €254 | +€113 | +79.8% |
| Non-recurring operating income | 76A | - | €7,220 | +€7,220 | |
| Other operating charges | 640/8 | €450 | €272 | -€178 | -39.6% |
| Gross operating margin | 9900 | -€6,019 | €5,692 | +€11,710 | |
| Operating profit (loss) | 9901 | -€6,469 | €5,420 | +€11,889 | |
| Financial income | 75/76B | €155 | - | -€155 | |
| Recurring financial income | 75 | €155 | - | -€155 | |
| Financial charges | 65/66B | €379 | €120 | -€259 | -68.4% |
| Recurring financial charges | 65 | €379 | €120 | -€259 | -68.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,693 | €5,300 | +€11,993 | |
| Income taxes | 67/77 | - | €62 | +€62 | |
| Profit (loss) for the period | 9904 | -€6,693 | €5,238 | +€11,931 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,693 | €5,238 | +€11,931 |
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 14 October 2026 via checked.be.