Lima Projects: 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 Projects
Largest movements
- Tangible fixed assets +€36,409
up €36,409 (+191%), from €19,096 to €55,505
of which Leasing and similar rights: +€42,829
- Receivables within one year +€26,644
up €26,644 (+70.6%), from €37,752 to €64,395
of which Trade receivables: +€22,696
- Cash +€9,481
up €9,481 (+23.0%), from €41,196 to €50,677
mainly Debts after one year (+€34,305) and Net result for the year (+€19,826)
- Stocks and contracts -€8,644
down €8,644 (-32.8%), from €26,324 to €17,680
of which Stocks: -€14,504
- Debts after one year +€34,305
new in 2025: €34,305
- Other debts +€10,024
up €10,024 (+336%), from €2,986 to €13,010
- Current portion of long-term debt +€7,759
up €7,759 (+824%), from €941 to €8,700
- Reserves +€6,132
up €6,132 (+10.2%), from €59,890 to €66,022
of which Distributable reserves: +€6,132
- Trade debts +€4,795
up €4,795 (+13.8%), from €34,671 to €39,467
- Purchases and services -€54,925
down €54,925 (-10.4%), from €530,281 to €475,356
- Staff costs -€20,102
down €20,102 (-27.9%), from €72,170 to €52,067
- Gross operating margin +€6,576
up €6,576 (+7.4%), from €89,349 to €95,926
- Taxes +€6,387
up €6,387 (+372%), from €1,716 to €8,104
- Financial income -€2,279
down €2,279 (-95.7%), from €2,381 to €103
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 | €125,009 | €190,655 | +€65,645 | +52.5% |
| Fixed assets | 21/28 | €19,096 | €55,505 | +€36,409 | +191% |
| Tangible fixed assets | 22/27 | €19,096 | €55,505 | +€36,409 | +191% |
| Plant, machinery and equipment | 23 | €12,762 | €4,898 | -€7,864 | -61.6% |
| Furniture and vehicles | 24 | €3,673 | €5,424 | +€1,751 | +47.7% |
| Leasing and similar rights | 25 | - | €42,829 | +€42,829 | |
| Other tangible fixed assets | 26 | €2,661 | €2,354 | -€307 | -11.5% |
| Current assets | 29/58 | €105,913 | €135,150 | +€29,237 | +27.6% |
| Stocks and contracts in progress | 3 | €26,324 | €17,680 | -€8,644 | -32.8% |
| Stocks | 30/36 | €18,645 | €4,141 | -€14,504 | -77.8% |
| Contracts in progress | 37 | €7,680 | €13,539 | +€5,860 | +76.3% |
| Amounts receivable within one year | 40/41 | €37,752 | €64,395 | +€26,644 | +70.6% |
| Trade receivables | 40 | €19,568 | €42,264 | +€22,696 | +116% |
| Other amounts receivable | 41 | €18,184 | €22,131 | +€3,947 | +21.7% |
| Cash at bank and in hand | 54/58 | €41,196 | €50,677 | +€9,481 | +23.0% |
| Deferred charges and accrued income | 490/1 | €641 | €2,397 | +€1,756 | +274% |
| Total equity and liabilities | 10/49 | €125,009 | €190,655 | +€65,645 | +52.5% |
| Equity | 10/15 | €78,899 | €85,030 | +€6,132 | +7.8% |
| Contributions | 10/11 | €14,300 | €14,300 | = | 0.0% |
| Contributions outside capital | 11 | €14,300 | €14,300 | = | 0.0% |
| Other | 1109/19 | €14,300 | €14,300 | = | 0.0% |
| Reserves | 13 | €59,890 | €66,022 | +€6,132 | +10.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €58,030 | €64,162 | +€6,132 | +10.6% |
| Profit (loss) carried forward | 14 | €4,709 | €4,709 | = | 0.0% |
| Amounts payable | 17/49 | €46,110 | €105,624 | +€59,514 | +129% |
| Amounts payable after more than one year | 17 | - | €34,305 | +€34,305 | |
| Financial debts | 170/4 | - | €34,305 | +€34,305 | |
| Amounts payable within one year | 42/48 | €46,110 | €71,320 | +€25,209 | +54.7% |
| Current portion of amounts payable after more than one year | 42 | €941 | €8,700 | +€7,759 | +824% |
| Financial debts | 43 | €4,414 | €4,401 | -€13 | -0.3% |
| Credit institutions | 430/8 | €4,414 | €4,401 | -€13 | -0.3% |
| Trade debts | 44 | €34,671 | €39,467 | +€4,795 | +13.8% |
| Suppliers | 440/4 | €34,671 | €39,467 | +€4,795 | +13.8% |
| Taxes, remuneration and social security | 45 | €3,098 | €5,741 | +€2,643 | +85.3% |
| Taxes | 450/3 | €173 | €1,354 | +€1,182 | +684% |
| Remuneration and social security | 454/9 | €2,925 | €4,387 | +€1,461 | +50.0% |
| Other amounts payable | 47/48 | €2,986 | €13,010 | +€10,024 | +336% |
| Non-recurring operating income | 76A | - | €13,281 | +€13,281 | |
| Goods, raw materials, services and sundry goods | 60/61 | €530,281 | €475,356 | -€54,925 | -10.4% |
| Remuneration, social security and pensions | 62 | €72,170 | €52,067 | -€20,102 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,686 | €11,377 | -€309 | -2.6% |
| Other operating charges | 640/8 | €1,109 | €2,845 | +€1,736 | +157% |
| Gross operating margin | 9900 | €89,349 | €95,926 | +€6,576 | +7.4% |
| Operating profit (loss) | 9901 | €4,385 | €29,637 | +€25,252 | +576% |
| Financial income | 75/76B | €2,381 | €103 | -€2,279 | -95.7% |
| Recurring financial income | 75 | €2,381 | €103 | -€2,279 | -95.7% |
| Financial charges | 65/66B | €642 | €1,809 | +€1,167 | +182% |
| Recurring financial charges | 65 | €642 | €1,809 | +€1,167 | +182% |
| Profit (loss) for the period before taxes | 9903 | €6,125 | €27,930 | +€21,805 | +356% |
| Income taxes | 67/77 | €1,716 | €8,104 | +€6,387 | +372% |
| Profit (loss) for the period | 9904 | €4,408 | €19,826 | +€15,418 | +350% |
| Profit (loss) for the period to be appropriated | 9905 | €4,408 | €19,826 | +€15,418 | +350% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.