Lima's Wardrobe: 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's Wardrobe
Largest movements
- Cash +€85,958
up €85,958 (+27.0%), from €318,193 to €404,151
mainly Net result for the year (+€129,735) and Accrued charges and deferred income (+€14,220)
- Deferred charges and accrued income +€22,475
up €22,475 (+2,323%), from €968 to €23,443
- Tangible fixed assets -€12,535
down €12,535 (-25.6%), from €48,991 to €36,456
of which Furniture and vehicles: -€12,384
- Profit (loss) carried forward +€129,735
up €129,735 (+52.7%), from €246,387 to €376,122
- Tax, wage and social debts -€28,134
down €28,134 (-35.6%), from €79,054 to €50,920
of which Taxes: -€27,209
- Other debts -€15,000
down €15,000 (-20.0%), from €75,000 to €60,000
- Accrued charges and deferred income +€14,220
up €14,220 (+562%), from €2,530 to €16,750
- Debts after one year -€8,376
down €8,376 (-35.3%), from €23,745 to €15,369
- Gross operating margin -€198,313
down €198,313 (-48.0%), from €413,319 to €215,007
- Depreciation -€5,525
down €5,525 (-28.0%), from €19,712 to €14,187
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 | €445,249 | €537,825 | +€92,576 | +20.8% |
| Fixed assets | 21/28 | €48,991 | €36,456 | -€12,535 | -25.6% |
| Tangible fixed assets | 22/27 | €48,991 | €36,456 | -€12,535 | -25.6% |
| Plant, machinery and equipment | 23 | €219 | €68 | -€151 | -69.0% |
| Furniture and vehicles | 24 | €48,772 | €36,388 | -€12,384 | -25.4% |
| Current assets | 29/58 | €396,258 | €501,369 | +€105,111 | +26.5% |
| Amounts receivable within one year | 40/41 | €77,097 | €73,775 | -€3,322 | -4.3% |
| Trade receivables | 40 | €53,132 | €39,702 | -€13,430 | -25.3% |
| Other amounts receivable | 41 | €23,965 | €34,073 | +€10,108 | +42.2% |
| Cash at bank and in hand | 54/58 | €318,193 | €404,151 | +€85,958 | +27.0% |
| Deferred charges and accrued income | 490/1 | €968 | €23,443 | +€22,475 | +2,323% |
| Total equity and liabilities | 10/49 | €445,249 | €537,825 | +€92,576 | +20.8% |
| Equity | 10/15 | €248,387 | €378,122 | +€129,735 | +52.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €246,387 | €376,122 | +€129,735 | +52.7% |
| Amounts payable | 17/49 | €196,861 | €159,703 | -€37,159 | -18.9% |
| Amounts payable after more than one year | 17 | €23,745 | €15,369 | -€8,376 | -35.3% |
| Financial debts | 170/4 | €23,745 | €15,369 | -€8,376 | -35.3% |
| Amounts payable within one year | 42/48 | €170,586 | €127,583 | -€43,002 | -25.2% |
| Financial debts | 43 | €7,795 | €8,376 | +€581 | +7.4% |
| Credit institutions | 430/8 | €7,795 | €8,376 | +€581 | +7.4% |
| Trade debts | 44 | €737 | €8,287 | +€7,551 | +1,025% |
| Suppliers | 440/4 | €737 | €8,287 | +€7,551 | +1,025% |
| Advances received on contracts in progress | 46 | €8,000 | - | -€8,000 | |
| Taxes, remuneration and social security | 45 | €79,054 | €50,920 | -€28,134 | -35.6% |
| Taxes | 450/3 | €77,593 | €50,384 | -€27,209 | -35.1% |
| Remuneration and social security | 454/9 | €1,461 | €536 | -€925 | -63.3% |
| Other amounts payable | 47/48 | €75,000 | €60,000 | -€15,000 | -20.0% |
| Accrued charges and deferred income | 492/3 | €2,530 | €16,750 | +€14,220 | +562% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,712 | €14,187 | -€5,525 | -28.0% |
| Other operating charges | 640/8 | €5,718 | €2,838 | -€2,880 | -50.4% |
| Gross operating margin | 9900 | €413,319 | €215,007 | -€198,313 | -48.0% |
| Operating profit (loss) | 9901 | €387,889 | €197,982 | -€189,907 | -49.0% |
| Financial income | 75/76B | €1 | €17 | +€16 | +1,735% |
| Recurring financial income | 75 | €1 | €17 | +€16 | +1,735% |
| Financial charges | 65/66B | €3,937 | €2,165 | -€1,772 | -45.0% |
| Recurring financial charges | 65 | €3,937 | €2,165 | -€1,772 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €383,953 | €195,835 | -€188,119 | -49.0% |
| Income taxes | 67/77 | €62,566 | €66,100 | +€3,534 | +5.6% |
| Profit (loss) for the period | 9904 | €321,387 | €129,735 | -€191,653 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €321,387 | €129,735 | -€191,653 | -59.6% |
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 19 October 2026 via checked.be.