LIMA HOLDING: 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 HOLDING
Largest movements
- Receivables within one year -€388,007
down €388,007 (-89.5%), from €433,440 to €45,433
of which Other amounts receivable: -€424,007
- Tangible fixed assets +€211,368
up €211,368 (+4.8%), from €4.4m to €4.6m
of which Land and buildings: +€3.1m
- Cash -€65,413
down €65,413 (-55.5%), from €117,807 to €52,393
mainly Investment in fixed assets (net) (-€336,447) and Debts after one year (-€170,619)
- Debts after one year -€170,619
down €170,619 (-4.7%), from €3.6m to €3.5m
of which Financial debts: -€170,619
- Current portion of long-term debt +€69,955
up €69,955 (+219.2%), from €31,914 to €101,869
- Other debts -€53,329
down €53,329 (-5.0%), from €1.1m to €1.0m
- Gross operating margin +€337,660
up €337,660, from -€132,803 to €204,857
- Depreciation +€108,579
up €108,579 (+658.1%), from €16,500 to €125,079
- Financial charges +€51,493
up €51,493 (+106.9%), from €48,153 to €99,645
- Financial income -€6,591
down €6,591 (-80.9%), from €8,145 to €1,554
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 | €5,074,028 | €4,831,945 | -€242,083 | -4.8% |
| Fixed assets | 21/28 | €4,522,750 | €4,734,118 | +€211,368 | +4.7% |
| Tangible fixed assets | 22/27 | €4,372,750 | €4,584,118 | +€211,368 | +4.8% |
| Land and buildings | 22 | €1,439,685 | €4,584,118 | +€3.1m | +218.4% |
| Assets under construction and advance payments | 27 | €2,933,065 | - | -€2.9m | |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €551,278 | €97,826 | -€453,451 | -82.3% |
| Amounts receivable within one year | 40/41 | €433,440 | €45,433 | -€388,007 | -89.5% |
| Trade receivables | 40 | - | €36,001 | +€36,001 | |
| Other amounts receivable | 41 | €433,440 | €9,432 | -€424,007 | -97.8% |
| Current investments | 50/53 | €31 | €0 | -€31 | -100.0% |
| Cash at bank and in hand | 54/58 | €117,807 | €52,393 | -€65,413 | -55.5% |
| Total equity and liabilities | 10/49 | €5,074,028 | €4,831,945 | -€242,083 | -4.8% |
| Equity | 10/15 | €228,852 | €210,387 | -€18,465 | -8.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €442,632 | €442,632 | = | 0.0% |
| Distributable reserves | 133 | €442,632 | €442,632 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€219,980 | -€238,445 | -€18,465 | -8.4% |
| Amounts payable | 17/49 | €4,845,176 | €4,621,558 | -€223,618 | -4.6% |
| Amounts payable after more than one year | 17 | €3,632,220 | €3,461,601 | -€170,619 | -4.7% |
| Financial debts | 170/4 | €3,629,820 | €3,459,201 | -€170,619 | -4.7% |
| Other amounts payable | 178/9 | €2,400 | €2,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,192,502 | €1,115,237 | -€77,266 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €31,914 | €101,869 | +€69,955 | +219.2% |
| Financial debts | 43 | €1 | - | -€1 | |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Trade debts | 44 | €49,195 | €699 | -€48,496 | -98.6% |
| Suppliers | 440/4 | €49,195 | €699 | -€48,496 | -98.6% |
| Advances received on contracts in progress | 46 | €7,130 | - | -€7,130 | |
| Taxes, remuneration and social security | 45 | €38,264 | - | -€38,264 | |
| Taxes | 450/3 | €37,865 | - | -€37,865 | |
| Remuneration and social security | 454/9 | €400 | - | -€400 | |
| Other amounts payable | 47/48 | €1,065,998 | €1,012,669 | -€53,329 | -5.0% |
| Accrued charges and deferred income | 492/3 | €20,453 | €44,720 | +€24,267 | +118.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,500 | €125,079 | +€108,579 | +658.1% |
| Other operating charges | 640/8 | €334 | €151 | -€183 | -54.8% |
| Gross operating margin | 9900 | -€132,803 | €204,857 | +€337,660 | |
| Operating profit (loss) | 9901 | -€149,637 | €79,627 | +€229,264 | |
| Financial income | 75/76B | €8,145 | €1,554 | -€6,591 | -80.9% |
| Recurring financial income | 75 | €8,145 | €1,554 | -€6,591 | -80.9% |
| Financial charges | 65/66B | €48,153 | €99,645 | +€51,493 | +106.9% |
| Recurring financial charges | 65 | €48,153 | €99,645 | +€51,493 | +106.9% |
| Profit (loss) for the period before taxes | 9903 | -€189,644 | -€18,465 | +€171,180 | +90.3% |
| Profit (loss) for the period | 9904 | -€189,644 | -€18,465 | +€171,180 | +90.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€189,644 | -€18,465 | +€171,180 | +90.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.