LIMA INVEST: what changed
What changed
LIMA INVEST
filed annual accounts (NBB)
Net result for the year
-€40
2024 · €23,124-€23,164
Equity
€2.2m
2024 · €2.2m-€40
Cash
€43,052
2024 · €30,575+€12,477
Balance sheet total
€2.6m
2024 · €2.7m-€61,720
Largest movements
Assets
- Tangible fixed assets -€84,686
down €84,686 (-3.5%), from €2.4m to €2.3m
Equity and liabilities
- Current portion of long-term debt -€100,000
down €100,000 (-25.0%), from €400,000 to €300,000
- Other debts +€39,616
up €39,616 (+46.1%), from €85,893 to €125,509
Income statement
- Gross operating margin -€33,979
down €33,979 (-21.9%), from €154,950 to €120,971
- Financial charges -€10,618
down €10,618 (-36.6%), from €29,013 to €18,394
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€23,124
Gross operating margin
-€33,979
Depreciation
+€993
Other operating charges
-€557
Financial income
-€239
Financial charges
+€10,618
Result 2025
-€40
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€112,477
Investment
€0
Financing
-€100,000
Cash 2024
€30,575
From operations (derived)
+€112,477
Net result for the year
-€40
Depreciation
+€84,686
Receivables within one year
-€20,000
Deferred charges and accrued income
+€9,511
Trade debts
+€950
Other debts
+€39,616
Accrued charges and deferred income
-€2,246
Financing
-€100,000
Current portion of long-term debt
-€100,000
Cash 2025
€43,052
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,707,098 | €2,645,378 | -€61,720 | -2.3% |
| Fixed assets | 21/28 | €2,415,043 | €2,330,357 | -€84,686 | -3.5% |
| Tangible fixed assets | 22/27 | €2,414,793 | €2,330,107 | -€84,686 | -3.5% |
| Land and buildings | 22 | €2,414,793 | €2,330,107 | -€84,686 | -3.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €292,055 | €315,021 | +€22,966 | +7.9% |
| Amounts receivable within one year | 40/41 | €250,548 | €270,548 | +€20,000 | +8.0% |
| Trade receivables | 40 | €6,000 | €6,000 | = | 0.0% |
| Other amounts receivable | 41 | €244,548 | €264,548 | +€20,000 | +8.2% |
| Cash at bank and in hand | 54/58 | €30,575 | €43,052 | +€12,477 | +40.8% |
| Deferred charges and accrued income | 490/1 | €10,932 | €1,421 | -€9,511 | -87.0% |
| Total equity and liabilities | 10/49 | €2,707,098 | €2,645,378 | -€61,720 | -2.3% |
| Equity | 10/15 | €2,205,911 | €2,205,871 | -€40 | 0.0% |
| Contributions | 10/11 | €2,111,500 | €2,111,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,111,500 | €2,111,500 | = | 0.0% |
| Share premium | 1100/10 | €801,000 | €801,000 | = | 0.0% |
| Other | 1109/19 | €1,310,500 | €1,310,500 | = | 0.0% |
| Reserves | 13 | €105,000 | €105,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €105,000 | €105,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,589 | -€10,629 | -€40 | -0.4% |
| Amounts payable | 17/49 | €501,187 | €439,507 | -€61,680 | -12.3% |
| Amounts payable after more than one year | 17 | €8,600 | €8,600 | = | 0.0% |
| Other amounts payable | 178/9 | €8,600 | €8,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €487,050 | €427,616 | -€59,434 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €400,000 | €300,000 | -€100,000 | -25.0% |
| Trade debts | 44 | €1,157 | €2,107 | +€950 | +82.1% |
| Suppliers | 440/4 | €1,157 | €2,107 | +€950 | +82.1% |
| Other amounts payable | 47/48 | €85,893 | €125,509 | +€39,616 | +46.1% |
| Accrued charges and deferred income | 492/3 | €5,537 | €3,291 | -€2,246 | -40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,679 | €84,686 | -€993 | -1.2% |
| Other operating charges | 640/8 | €17,374 | €17,931 | +€557 | +3.2% |
| Gross operating margin | 9900 | €154,950 | €120,971 | -€33,979 | -21.9% |
| Operating profit (loss) | 9901 | €51,897 | €18,354 | -€33,543 | -64.6% |
| Financial income | 75/76B | €239 | €0 | -€239 | -100% |
| Recurring financial income | 75 | €239 | €0 | -€239 | -100% |
| Financial charges | 65/66B | €29,013 | €18,394 | -€10,618 | -36.6% |
| Recurring financial charges | 65 | €29,013 | €18,394 | -€10,618 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €23,124 | -€40 | -€23,164 | |
| Profit (loss) for the period | 9904 | €23,124 | -€40 | -€23,164 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,124 | -€40 | -€23,164 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.