Lima Sierra: 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 Sierra
Largest movements
- Financial fixed assets +€573,832
up €573,832 (+813%), from €70,600 to €644,432
- Cash -€42,433
down €42,433 (-51.6%), from €82,206 to €39,773
mainly Investment in fixed assets (net) (-€575,821) and Tax, wage and social debts (-€15,962)
- Receivables within one year +€15,448
up €15,448 (+22.6%), from €68,466 to €83,914
of which Other amounts receivable: +€15,000
- Receivables after one year +€11,750
up €11,750 (+77.0%), from €15,250 to €27,000
- Contributions +€417,352
up €417,352 (+417,352%), from €100 to €417,452
- Other debts +€196,920
up €196,920 (+674%), from €29,213 to €226,133
- Reserves -€89,546
down €89,546 (-74.1%), from €120,842 to €31,296
- Debts after one year +€48,226
up €48,226 (+253%), from €19,055 to €67,281
- Tax, wage and social debts -€15,962
down €15,962 (-26.4%), from €60,422 to €44,460
of which Taxes: -€18,212
- Financial income +€115,371
up €115,371 (+27,717%), from €416 to €115,787
- Gross operating margin +€34,599
up €34,599 (+77.9%), from €44,415 to €79,015
- Taxes +€12,326
up €12,326 (+146%), from €8,428 to €20,754
- Other operating charges -€9,190
down €9,190 (-86.4%), from €10,642 to €1,452
- Financial charges +€3,918
up €3,918 (+79.9%), from €4,903 to €8,821
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 | €256,954 | €813,503 | +€556,548 | +217% |
| Fixed assets | 21/28 | €88,723 | €660,833 | +€572,110 | +645% |
| Tangible fixed assets | 22/27 | €18,123 | €16,402 | -€1,722 | -9.5% |
| Plant, machinery and equipment | 23 | €2,494 | €1,865 | -€629 | -25.2% |
| Furniture and vehicles | 24 | €10,349 | €9,089 | -€1,260 | -12.2% |
| Other tangible fixed assets | 26 | €5,280 | €5,447 | +€167 | +3.2% |
| Financial fixed assets | 28 | €70,600 | €644,432 | +€573,832 | +813% |
| Current assets | 29/58 | €168,231 | €152,669 | -€15,562 | -9.3% |
| Amounts receivable after more than one year | 29 | €15,250 | €27,000 | +€11,750 | +77.0% |
| Other amounts receivable | 291 | €15,250 | €27,000 | +€11,750 | +77.0% |
| Amounts receivable within one year | 40/41 | €68,466 | €83,914 | +€15,448 | +22.6% |
| Trade receivables | 40 | €44,200 | €44,649 | +€448 | +1.0% |
| Other amounts receivable | 41 | €24,266 | €39,266 | +€15,000 | +61.8% |
| Cash at bank and in hand | 54/58 | €82,206 | €39,773 | -€42,433 | -51.6% |
| Deferred charges and accrued income | 490/1 | €2,309 | €1,982 | -€327 | -14.2% |
| Total equity and liabilities | 10/49 | €256,954 | €813,503 | +€556,548 | +217% |
| Equity | 10/15 | €120,942 | €448,748 | +€327,806 | +271% |
| Contributions | 10/11 | €100 | €417,452 | +€417,352 | +417,352% |
| Reserves | 13 | €120,842 | €31,296 | -€89,546 | -74.1% |
| Distributable reserves | 133 | €120,842 | €31,296 | -€89,546 | -74.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €136,013 | €364,755 | +€228,742 | +168% |
| Amounts payable after more than one year | 17 | €19,055 | €67,281 | +€48,226 | +253% |
| Financial debts | 170/4 | €19,055 | €67,281 | +€48,226 | +253% |
| Amounts payable within one year | 42/48 | €116,958 | €296,561 | +€179,604 | +154% |
| Current portion of amounts payable after more than one year | 42 | €11,080 | €17,123 | +€6,042 | +54.5% |
| Trade debts | 44 | €16,243 | €8,846 | -€7,396 | -45.5% |
| Suppliers | 440/4 | €16,243 | €8,846 | -€7,396 | -45.5% |
| Taxes, remuneration and social security | 45 | €60,422 | €44,460 | -€15,962 | -26.4% |
| Taxes | 450/3 | €60,422 | €42,210 | -€18,212 | -30.1% |
| Remuneration and social security | 454/9 | - | €2,250 | +€2,250 | |
| Other amounts payable | 47/48 | €29,213 | €226,133 | +€196,920 | +674% |
| Accrued charges and deferred income | 492/3 | - | €913 | +€913 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,660 | €3,711 | +€1,052 | +39.5% |
| Other operating charges | 640/8 | €10,642 | €1,452 | -€9,190 | -86.4% |
| Non-recurring operating charges | 66A | €0 | €13,767 | +€13,767 | |
| Gross operating margin | 9900 | €44,415 | €79,015 | +€34,599 | +77.9% |
| Operating profit (loss) | 9901 | €31,114 | €60,084 | +€28,970 | +93.1% |
| Financial income | 75/76B | €416 | €115,787 | +€115,371 | +27,717% |
| Recurring financial income | 75 | €416 | €115,787 | +€115,371 | +27,717% |
| Financial charges | 65/66B | €4,903 | €8,821 | +€3,918 | +79.9% |
| Recurring financial charges | 65 | €4,903 | €8,821 | +€3,918 | +79.9% |
| Profit (loss) for the period before taxes | 9903 | €26,628 | €167,050 | +€140,422 | +527% |
| Income taxes | 67/77 | €8,428 | €20,754 | +€12,326 | +146% |
| Profit (loss) for the period | 9904 | €18,200 | €146,296 | +€128,096 | +704% |
| Profit (loss) for the period to be appropriated | 9905 | €18,200 | €146,296 | +€128,096 | +704% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.