LIMA CONSULTANCY: 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 CONSULTANCY
Largest movements
- Cash +€61,279
up €61,279 (+117%), from €52,257 to €113,536
mainly Net result for the year (+€74,695) and Other debts (+€39,658)
- Receivables after one year +€8,600
new in 2025: €8,600
- Financial fixed assets -€8,162
down €8,162 (-8.5%), from €96,021 to €87,859
- Other debts +€39,658
up €39,658 (+2,206%), from €1,798 to €41,455
- Provisions +€25,528
new in 2025: €25,528
- Debts after one year -€12,709
down €12,709 (-62.9%), from €20,207 to €7,498
- Tax, wage and social debts +€4,329
up €4,329 (+73.9%), from €5,860 to €10,188
of which Taxes: +€2,317
- Reserves +€3,695
up €3,695 (+3.1%), from €117,691 to €121,386
- Financial income +€60,447
up €60,447 (+1,906,856%), from €3 to €60,450
of which Non-recurring financial income: +€60,438
- Provisions +€25,528
new in 2025: €25,528
- Gross operating margin +€15,502
up €15,502 (+32.4%), from €47,910 to €63,412
- Taxes +€7,353
up €7,353 (+64.7%), from €11,372 to €18,725
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 | €169,197 | €230,982 | +€61,785 | +36.5% |
| Fixed assets | 21/28 | €101,753 | €95,617 | -€6,136 | -6.0% |
| Tangible fixed assets | 22/27 | €5,732 | €7,758 | +€2,026 | +35.3% |
| Plant, machinery and equipment | 23 | €5,399 | €3,499 | -€1,899 | -35.2% |
| Furniture and vehicles | 24 | €333 | €4,259 | +€3,925 | +1,178% |
| Financial fixed assets | 28 | €96,021 | €87,859 | -€8,162 | -8.5% |
| Current assets | 29/58 | €67,444 | €135,365 | +€67,921 | +101% |
| Amounts receivable after more than one year | 29 | - | €8,600 | +€8,600 | |
| Other amounts receivable | 291 | - | €8,600 | +€8,600 | |
| Amounts receivable within one year | 40/41 | €14,728 | €12,533 | -€2,195 | -14.9% |
| Trade receivables | 40 | €12,100 | €12,533 | +€433 | +3.6% |
| Other amounts receivable | 41 | €2,628 | - | -€2,628 | |
| Cash at bank and in hand | 54/58 | €52,257 | €113,536 | +€61,279 | +117% |
| Deferred charges and accrued income | 490/1 | €459 | €696 | +€237 | +51.6% |
| Total equity and liabilities | 10/49 | €169,197 | €230,982 | +€61,785 | +36.5% |
| Equity | 10/15 | €127,691 | €131,386 | +€3,695 | +2.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €117,691 | €121,386 | +€3,695 | +3.1% |
| Distributable reserves | 133 | €117,691 | €121,386 | +€3,695 | +3.1% |
| Provisions and deferred taxes | 16 | - | €25,528 | +€25,528 | |
| Provisions for liabilities and charges | 160/5 | - | €25,528 | +€25,528 | |
| Other liabilities and charges | 164/5 | - | €25,528 | +€25,528 | |
| Amounts payable | 17/49 | €41,506 | €74,068 | +€32,562 | +78.5% |
| Amounts payable after more than one year | 17 | €20,207 | €7,498 | -€12,709 | -62.9% |
| Financial debts | 170/4 | €20,207 | €7,498 | -€12,709 | -62.9% |
| Amounts payable within one year | 42/48 | €20,570 | €66,346 | +€45,776 | +223% |
| Current portion of amounts payable after more than one year | 42 | €12,530 | €12,709 | +€179 | +1.4% |
| Trade debts | 44 | €383 | €1,993 | +€1,610 | +421% |
| Suppliers | 440/4 | €383 | €1,993 | +€1,610 | +421% |
| Taxes, remuneration and social security | 45 | €5,860 | €10,188 | +€4,329 | +73.9% |
| Taxes | 450/3 | €5,860 | €8,176 | +€2,317 | +39.5% |
| Remuneration and social security | 454/9 | - | €2,012 | +€2,012 | |
| Other amounts payable | 47/48 | €1,798 | €41,455 | +€39,658 | +2,206% |
| Accrued charges and deferred income | 492/3 | €729 | €225 | -€504 | -69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,278 | €2,554 | +€276 | +12.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €25,528 | +€25,528 | |
| Other operating charges | 640/8 | €387 | €187 | -€200 | -51.7% |
| Gross operating margin | 9900 | €47,910 | €63,412 | +€15,502 | +32.4% |
| Operating profit (loss) | 9901 | €45,245 | €35,143 | -€10,103 | -22.3% |
| Financial income | 75/76B | €3 | €60,450 | +€60,447 | +1,906,856% |
| Recurring financial income | 75 | €3 | €12 | +€9 | +287% |
| Non-recurring financial income | 76B | - | €60,438 | +€60,438 | |
| Financial charges | 65/66B | €2,482 | €2,173 | -€310 | -12.5% |
| Recurring financial charges | 65 | €2,482 | €2,173 | -€310 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €42,766 | €93,420 | +€50,654 | +118% |
| Income taxes | 67/77 | €11,372 | €18,725 | +€7,353 | +64.7% |
| Profit (loss) for the period | 9904 | €31,394 | €74,695 | +€43,301 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €31,394 | €74,695 | +€43,301 | +138% |
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 23 October 2026 via checked.be.