Lima One: 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 One
Largest movements
- Cash +€14,229
up €14,229 (+121.8%), from €11,685 to €25,914
mainly Depreciation (+€12,372) and Receivables within one year (+€3,367)
- Tangible fixed assets -€12,372
down €12,372 (-38.7%), from €31,968 to €19,596
of which Furniture and vehicles: -€12,162
- Receivables within one year -€3,367
down €3,367 (-23.3%), from €14,432 to €11,065
of which Trade receivables: -€9,213
- Reserves -€2,619
down €2,619 (-16.3%), from €16,062 to €13,442
- Trade debts +€760
up €760 (+52.1%), from €1,461 to €2,221
- Gross operating margin -€9,845
down €9,845 (-44.0%), from €22,396 to €12,551
- Taxes -€1,880
down €1,880 (-92.4%), from €2,034 to €154
- Financial income -€449
no longer reported in 2025 (was €449)
- Financial charges +€324
up €324 (+26.4%), from €1,228 to €1,551
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 | €59,012 | €57,919 | -€1,092 | -1.9% |
| Fixed assets | 21/28 | €31,968 | €19,596 | -€12,372 | -38.7% |
| Tangible fixed assets | 22/27 | €31,968 | €19,596 | -€12,372 | -38.7% |
| Furniture and vehicles | 24 | €30,121 | €17,959 | -€12,162 | -40.4% |
| Other tangible fixed assets | 26 | €1,847 | €1,637 | -€210 | -11.4% |
| Current assets | 29/58 | €27,044 | €38,324 | +€11,280 | +41.7% |
| Amounts receivable within one year | 40/41 | €14,432 | €11,065 | -€3,367 | -23.3% |
| Trade receivables | 40 | €10,454 | €1,241 | -€9,213 | -88.1% |
| Other amounts receivable | 41 | €3,978 | €9,824 | +€5,845 | +146.9% |
| Cash at bank and in hand | 54/58 | €11,685 | €25,914 | +€14,229 | +121.8% |
| Deferred charges and accrued income | 490/1 | €927 | €1,346 | +€419 | +45.2% |
| Total equity and liabilities | 10/49 | €59,012 | €57,919 | -€1,092 | -1.9% |
| Equity | 10/15 | €20,062 | €17,442 | -€2,619 | -13.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €16,062 | €13,442 | -€2,619 | -16.3% |
| Distributable reserves | 133 | €16,062 | €13,442 | -€2,619 | -16.3% |
| Amounts payable | 17/49 | €38,950 | €40,477 | +€1,527 | +3.9% |
| Amounts payable after more than one year | 17 | €29,000 | €29,000 | = | 0.0% |
| Financial debts | 170/4 | €29,000 | €29,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,840 | €10,057 | +€1,217 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €1,000 | €1,000 | = | 0.0% |
| Trade debts | 44 | €1,461 | €2,221 | +€760 | +52.1% |
| Suppliers | 440/4 | €1,461 | €2,221 | +€760 | +52.1% |
| Taxes, remuneration and social security | 45 | €4,206 | €4,570 | +€364 | +8.7% |
| Taxes | 450/3 | €4,206 | €4,570 | +€364 | +8.7% |
| Other amounts payable | 47/48 | €2,173 | €2,265 | +€92 | +4.3% |
| Accrued charges and deferred income | 492/3 | €1,111 | €1,420 | +€310 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,372 | €12,372 | = | 0.0% |
| Other operating charges | 640/8 | €995 | €1,091 | +€96 | +9.6% |
| Gross operating margin | 9900 | €22,396 | €12,551 | -€9,845 | -44.0% |
| Operating profit (loss) | 9901 | €9,028 | -€913 | -€9,941 | |
| Financial income | 75/76B | €449 | - | -€449 | |
| Recurring financial income | 75 | €449 | - | -€449 | |
| Financial charges | 65/66B | €1,228 | €1,551 | +€324 | +26.4% |
| Recurring financial charges | 65 | €1,228 | €1,551 | +€324 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €8,249 | -€2,465 | -€10,714 | |
| Income taxes | 67/77 | €2,034 | €154 | -€1,880 | -92.4% |
| Profit (loss) for the period | 9904 | €6,215 | -€2,619 | -€8,834 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,215 | -€2,619 | -€8,834 |
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.