Lima Kas Group: 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 Kas Group
Largest movements
- Stocks and contracts -€4,670
down €4,670 (-44.5%), from €10,500 to €5,830
- Receivables within one year -€2,147
down €2,147 (-53.7%), from €4,000 to €1,853
of which Trade receivables: -€1,971
- Cash +€1,698
up €1,698 (+33.9%), from €5,010 to €6,708
mainly Stocks and contracts (+€4,670) and Receivables within one year (+€2,147)
- Tangible fixed assets -€1,376
down €1,376 (-47.1%), from €2,923 to €1,547
- Trade debts -€4,288
down €4,288 (-38.7%), from €11,086 to €6,798
- Other debts -€1,957
down €1,957 (-9.5%), from €20,651 to €18,694
- Tax, wage and social debts -€1,953
down €1,953 (-32.2%), from €6,073 to €4,120
- Profit (loss) carried forward +€1,702
up €1,702 (+8.4%), from -€20,377 to -€18,675
- Gross operating margin +€911
up €911 (+28.3%), from €3,219 to €4,130
- Depreciation -€446
down €446 (-24.5%), from €1,822 to €1,376
- Financial income -€171
down €171 (-96.1%), from €178 to €7
- Financial charges -€161
down €161 (-38.0%), from €425 to €264
- Other operating charges -€111
down €111 (-12.2%), from €905 to €795
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 | €22,433 | €15,938 | -€6,495 | -29.0% |
| Fixed assets | 21/28 | €2,923 | €1,547 | -€1,376 | -47.1% |
| Tangible fixed assets | 22/27 | €2,923 | €1,547 | -€1,376 | -47.1% |
| Plant, machinery and equipment | 23 | €2,923 | €1,547 | -€1,376 | -47.1% |
| Current assets | 29/58 | €19,510 | €14,391 | -€5,119 | -26.2% |
| Stocks and contracts in progress | 3 | €10,500 | €5,830 | -€4,670 | -44.5% |
| Stocks | 30/36 | €10,500 | €5,830 | -€4,670 | -44.5% |
| Amounts receivable within one year | 40/41 | €4,000 | €1,853 | -€2,147 | -53.7% |
| Trade receivables | 40 | €3,824 | €1,853 | -€1,971 | -51.6% |
| Other amounts receivable | 41 | €176 | - | -€176 | |
| Cash at bank and in hand | 54/58 | €5,010 | €6,708 | +€1,698 | +33.9% |
| Total equity and liabilities | 10/49 | €22,433 | €15,938 | -€6,495 | -29.0% |
| Equity | 10/15 | -€15,377 | -€13,675 | +€1,702 | +11.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | -€20,377 | -€18,675 | +€1,702 | +8.4% |
| Amounts payable | 17/49 | €37,810 | €29,613 | -€8,197 | -21.7% |
| Amounts payable within one year | 42/48 | €37,810 | €29,613 | -€8,197 | -21.7% |
| Trade debts | 44 | €11,086 | €6,798 | -€4,288 | -38.7% |
| Suppliers | 440/4 | €11,086 | €6,798 | -€4,288 | -38.7% |
| Taxes, remuneration and social security | 45 | €6,073 | €4,120 | -€1,953 | -32.2% |
| Taxes | 450/3 | €6,073 | €4,120 | -€1,953 | -32.2% |
| Other amounts payable | 47/48 | €20,651 | €18,694 | -€1,957 | -9.5% |
| Non-recurring operating income | 76A | - | €84 | +€84 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,822 | €1,376 | -€446 | -24.5% |
| Other operating charges | 640/8 | €905 | €795 | -€111 | -12.2% |
| Gross operating margin | 9900 | €3,219 | €4,130 | +€911 | +28.3% |
| Operating profit (loss) | 9901 | €492 | €1,959 | +€1,467 | +298% |
| Financial income | 75/76B | €178 | €7 | -€171 | -96.1% |
| Recurring financial income | 75 | €178 | €7 | -€171 | -96.1% |
| Financial charges | 65/66B | €425 | €264 | -€161 | -38.0% |
| Recurring financial charges | 65 | €425 | €264 | -€161 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €244 | €1,702 | +€1,458 | +597% |
| Profit (loss) for the period | 9904 | €244 | €1,702 | +€1,458 | +597% |
| Profit (loss) for the period to be appropriated | 9905 | €244 | €1,702 | +€1,458 | +597% |
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.