LIMA CONSULTING: 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.
What changed
LIMA CONSULTING
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€212
2024 · €4,061-€3,849
Equity
€180,598
2024 · €180,385+€212
Cash
€5,149
2024 · €8,307-€3,159
Balance sheet total
€392,663
2024 · €414,658-€21,996
Largest movements
Assets
- Tangible fixed assets -€21,363
down €21,363 (-8.2%), from €260,770 to €239,407
of which Land and buildings: -€20,182
Equity and liabilities
- Debts after one year -€23,016
down €23,016 (-12.3%), from €187,241 to €164,225
Income statement
- Financial charges +€66,114
up €66,114 (+1,336%), from €4,949 to €71,063
- Gross operating margin +€61,007
up €61,007 (+175%), from €34,952 to €95,959
- Taxes -€1,575
down €1,575 (-61.4%), from €2,567 to €992
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.
Result 2024
€4,061
Gross operating margin
+€61,007
Depreciation
+€134
Other operating charges
-€526
Financial income
+€74
Financial charges
-€66,114
Taxes
+€1,575
Result 2025
€212
raises the resultlowers the result
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.
From operations
+€19,408
Investment
€0
Financing
-€22,566
Cash 2024
€8,307
From operations (derived)
+€19,408
Net result for the year
+€212
Depreciation
+€21,363
Receivables within one year
-€2,527
Trade debts
-€1,477
Tax, wage and social debts
+€1,835
Financing
-€22,566
Debts after one year
-€23,016
Current portion of long-term debt
+€450
Cash 2025
€5,149
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €414,658 | €392,663 | -€21,996 | -5.3% |
| Fixed assets | 21/28 | €260,770 | €239,407 | -€21,363 | -8.2% |
| Tangible fixed assets | 22/27 | €260,770 | €239,407 | -€21,363 | -8.2% |
| Land and buildings | 22 | €259,482 | €239,300 | -€20,182 | -7.8% |
| Plant, machinery and equipment | 23 | €632 | €0 | -€632 | -100% |
| Furniture and vehicles | 24 | €655 | €107 | -€549 | -83.7% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €153,888 | €153,256 | -€632 | -0.4% |
| Amounts receivable within one year | 40/41 | €145,581 | €148,107 | +€2,527 | +1.7% |
| Trade receivables | 40 | €56,556 | €31,020 | -€25,536 | -45.2% |
| Other amounts receivable | 41 | €89,025 | €117,087 | +€28,062 | +31.5% |
| Cash at bank and in hand | 54/58 | €8,307 | €5,149 | -€3,159 | -38.0% |
| Total equity and liabilities | 10/49 | €414,658 | €392,663 | -€21,996 | -5.3% |
| Equity | 10/15 | €180,385 | €180,598 | +€212 | +0.1% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €119,900 | €119,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | - | -€1,900 | |
| Reserves not available under the articles | 1311 | €1,900 | - | -€1,900 | |
| Distributable reserves | 133 | €118,000 | €119,900 | +€1,900 | +1.6% |
| Profit (loss) carried forward | 14 | €54,085 | €54,298 | +€212 | +0.4% |
| Amounts payable | 17/49 | €234,273 | €212,065 | -€22,208 | -9.5% |
| Amounts payable after more than one year | 17 | €187,241 | €164,225 | -€23,016 | -12.3% |
| Financial debts | 170/4 | €187,241 | €164,225 | -€23,016 | -12.3% |
| Amounts payable within one year | 42/48 | €47,032 | €47,840 | +€808 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €22,566 | €23,016 | +€450 | +2.0% |
| Trade debts | 44 | €11,781 | €10,304 | -€1,477 | -12.5% |
| Suppliers | 440/4 | €11,781 | €10,304 | -€1,477 | -12.5% |
| Taxes, remuneration and social security | 45 | €12,685 | €14,520 | +€1,835 | +14.5% |
| Taxes | 450/3 | €12,685 | €14,520 | +€1,835 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,498 | €21,363 | -€134 | -0.6% |
| Other operating charges | 640/8 | €1,877 | €2,403 | +€526 | +28.0% |
| Gross operating margin | 9900 | €34,952 | €95,959 | +€61,007 | +175% |
| Operating profit (loss) | 9901 | €11,577 | €72,193 | +€60,615 | +524% |
| Financial income | 75/76B | €0 | €74 | +€74 | +61,917% |
| Recurring financial income | 75 | €0 | €74 | +€74 | +61,917% |
| Financial charges | 65/66B | €4,949 | €71,063 | +€66,114 | +1,336% |
| Recurring financial charges | 65 | €4,949 | €71,063 | +€66,114 | +1,336% |
| Profit (loss) for the period before taxes | 9903 | €6,628 | €1,204 | -€5,424 | -81.8% |
| Income taxes | 67/77 | €2,567 | €992 | -€1,575 | -61.4% |
| Profit (loss) for the period | 9904 | €4,061 | €212 | -€3,849 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,061 | €212 | -€3,849 | -94.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.