LIMA LIME: 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 LIME
Largest movements
- Current investments -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Tangible fixed assets -€14,407
down €14,407 (-3.9%), from €365,616 to €351,209
of which Land and buildings: -€12,077
- Receivables within one year +€12,410
up €12,410 (+17.9%), from €69,377 to €81,787
of which Other amounts receivable: +€8,876
- Debts after one year -€43,000
down €43,000 (-26.2%), from €163,833 to €120,833
- Profit (loss) carried forward +€41,882
up €41,882 (+35.5%), from €118,108 to €159,990
- Other debts -€7,752
down €7,752 (-7.2%), from €106,950 to €99,198
- Tax, wage and social debts -€6,000
down €6,000 (-66.7%), from €9,000 to €3,000
of which Taxes: -€6,000
- Gross operating margin -€10,800
down €10,800 (-7.2%), from €150,050 to €139,249
- Financial income -€7,722
down €7,722 (-90.4%), from €8,542 to €820
- Taxes -€4,033
down €4,033 (-13.6%), from €29,647 to €25,614
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 | €472,861 | €456,019 | -€16,842 | -3.6% |
| Fixed assets | 21/28 | €365,616 | €351,209 | -€14,407 | -3.9% |
| Tangible fixed assets | 22/27 | €365,616 | €351,209 | -€14,407 | -3.9% |
| Land and buildings | 22 | €361,560 | €349,484 | -€12,077 | -3.3% |
| Plant, machinery and equipment | 23 | €1,515 | €1,132 | -€383 | -25.3% |
| Furniture and vehicles | 24 | €2,541 | €593 | -€1,948 | -76.7% |
| Current assets | 29/58 | €107,245 | €104,810 | -€2,435 | -2.3% |
| Amounts receivable within one year | 40/41 | €69,377 | €81,787 | +€12,410 | +17.9% |
| Trade receivables | 40 | €55,260 | €58,794 | +€3,534 | +6.4% |
| Other amounts receivable | 41 | €14,118 | €22,994 | +€8,876 | +62.9% |
| Current investments | 50/53 | €15,000 | €0 | -€15,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €21,896 | €22,285 | +€389 | +1.8% |
| Deferred charges and accrued income | 490/1 | €971 | €738 | -€234 | -24.1% |
| Total equity and liabilities | 10/49 | €472,861 | €456,019 | -€16,842 | -3.6% |
| Equity | 10/15 | €138,568 | €180,450 | +€41,882 | +30.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,108 | €159,990 | +€41,882 | +35.5% |
| Amounts payable | 17/49 | €334,293 | €275,569 | -€58,724 | -17.6% |
| Amounts payable after more than one year | 17 | €163,833 | €120,833 | -€43,000 | -26.2% |
| Financial debts | 170/4 | €163,833 | €120,833 | -€43,000 | -26.2% |
| Amounts payable within one year | 42/48 | €164,051 | €147,592 | -€16,459 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €43,000 | €43,000 | = | 0.0% |
| Trade debts | 44 | €5,101 | €2,394 | -€2,707 | -53.1% |
| Suppliers | 440/4 | €5,101 | €2,394 | -€2,707 | -53.1% |
| Taxes, remuneration and social security | 45 | €9,000 | €3,000 | -€6,000 | -66.7% |
| Taxes | 450/3 | €6,000 | €0 | -€6,000 | -100.0% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €106,950 | €99,198 | -€7,752 | -7.2% |
| Accrued charges and deferred income | 492/3 | €6,408 | €7,143 | +€735 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,686 | €15,857 | -€829 | -5.0% |
| Other operating charges | 640/8 | €2,269 | €2,506 | +€236 | +10.4% |
| Gross operating margin | 9900 | €150,050 | €139,249 | -€10,800 | -7.2% |
| Operating profit (loss) | 9901 | €131,094 | €120,886 | -€10,208 | -7.8% |
| Financial income | 75/76B | €8,542 | €820 | -€7,722 | -90.4% |
| Recurring financial income | 75 | €8,542 | €820 | -€7,722 | -90.4% |
| Financial charges | 65/66B | €12,726 | €11,858 | -€868 | -6.8% |
| Recurring financial charges | 65 | €12,726 | €11,858 | -€868 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €126,910 | €109,848 | -€17,061 | -13.4% |
| Income taxes | 67/77 | €29,647 | €25,614 | -€4,033 | -13.6% |
| Profit (loss) for the period | 9904 | €97,263 | €84,234 | -€13,028 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €97,263 | €84,234 | -€13,028 | -13.4% |
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 8 October 2026 via checked.be.