LIMA SERVICES: what changed
LIMA SERVICES
Largest movements
- Receivables within one year +€1,779
up €1,779 (+13.1%), from €13,612 to €15,391
- Cash +€1,082
up €1,082 (+41.8%), from €2,587 to €3,669
mainly Net result for the year (+€5,996) and Other debts (+€1,800)
- Tangible fixed assets -€272
down €272 (-100%), from €272 to €0
of which Land and buildings: -€221
- Profit (loss) carried forward +€5,783
no longer reported in 2025 (was -€5,783)
- Trade debts -€3,794
down €3,794 (-98.1%), from €3,865 to €72
- Other debts +€1,800
up €1,800 (+90.6%), from €1,986 to €3,786
- Tax, wage and social debts -€1,168
down €1,168 (-11.3%), from €10,379 to €9,211
of which Remuneration and social security: -€2,446
- Reserves +€212
up €212 (+16.6%), from €1,280 to €1,492
- Staff costs -€3,694
down €3,694 (-8.3%), from €44,590 to €40,896
- Gross operating margin +€2,279
up €2,279 (+4.8%), from €47,611 to €49,890
- Taxes +€1,760
up €1,760 (+190%), from €925 to €2,685
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,013 | €20,800 | +€2,787 | +15.5% |
| Fixed assets | 21/28 | €477 | €205 | -€272 | -57.0% |
| Tangible fixed assets | 22/27 | €272 | €0 | -€272 | -100% |
| Land and buildings | 22 | €221 | €0 | -€221 | -100% |
| Furniture and vehicles | 24 | €51 | €0 | -€51 | -100% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €17,536 | €20,595 | +€3,059 | +17.4% |
| Amounts receivable within one year | 40/41 | €13,612 | €15,391 | +€1,779 | +13.1% |
| Trade receivables | 40 | €13,612 | €15,391 | +€1,779 | +13.1% |
| Cash at bank and in hand | 54/58 | €2,587 | €3,669 | +€1,082 | +41.8% |
| Deferred charges and accrued income | 490/1 | €1,337 | €1,535 | +€198 | +14.8% |
| Total equity and liabilities | 10/49 | €18,013 | €20,800 | +€2,787 | +15.5% |
| Equity | 10/15 | €1,697 | €7,692 | +€5,996 | +353% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,280 | €1,492 | +€212 | +16.6% |
| Distributable reserves | 133 | €1,280 | €1,492 | +€212 | +16.6% |
| Profit (loss) carried forward | 14 | -€5,783 | - | +€5,783 | |
| Amounts payable | 17/49 | €16,317 | €13,108 | -€3,208 | -19.7% |
| Amounts payable within one year | 42/48 | €16,229 | €13,068 | -€3,162 | -19.5% |
| Trade debts | 44 | €3,865 | €72 | -€3,794 | -98.1% |
| Suppliers | 440/4 | €3,865 | €72 | -€3,794 | -98.1% |
| Taxes, remuneration and social security | 45 | €10,379 | €9,211 | -€1,168 | -11.3% |
| Taxes | 450/3 | €4,610 | €5,889 | +€1,278 | +27.7% |
| Remuneration and social security | 454/9 | €5,768 | €3,322 | -€2,446 | -42.4% |
| Other amounts payable | 47/48 | €1,986 | €3,786 | +€1,800 | +90.6% |
| Accrued charges and deferred income | 492/3 | €87 | €40 | -€47 | -53.6% |
| Remuneration, social security and pensions | 62 | €44,590 | €40,896 | -€3,694 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €592 | €272 | -€320 | -54.1% |
| Other operating charges | 640/8 | €250 | €179 | -€71 | -28.4% |
| Gross operating margin | 9900 | €47,611 | €49,890 | +€2,279 | +4.8% |
| Operating profit (loss) | 9901 | €2,179 | €8,543 | +€6,364 | +292% |
| Financial income | 75/76B | €142 | €315 | +€173 | +122% |
| Recurring financial income | 75 | €142 | €315 | +€173 | +122% |
| Financial charges | 65/66B | €146 | €177 | +€31 | +21.2% |
| Recurring financial charges | 65 | €146 | €177 | +€31 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €2,174 | €8,680 | +€6,507 | +299% |
| Income taxes | 67/77 | €925 | €2,685 | +€1,760 | +190% |
| Profit (loss) for the period | 9904 | €1,249 | €5,996 | +€4,747 | +380% |
| Profit (loss) for the period to be appropriated | 9905 | €1,249 | €5,996 | +€4,747 | +380% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.