LIMA VERDE: 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 VERDE
Largest movements
- Tangible fixed assets -€115,476
down €115,476 (-26.4%), from €436,704 to €321,229
- Cash +€35,565
up €35,565 (+259%), from €13,742 to €49,307
mainly Depreciation (+€129,803) and Net result for the year (+€42,443)
- Stocks and contracts -€29,015
down €29,015 (-59.3%), from €48,964 to €19,949
of which Stocks: -€29,015
- Deferred charges and accrued income +€17,726
up €17,726 (+304%), from €5,836 to €23,561
- Receivables within one year -€7,345
down €7,345 (-4.5%), from €164,386 to €157,041
of which Trade receivables: -€11,572
- Debts after one year -€108,420
down €108,420 (-39.8%), from €272,683 to €164,263
- Reserves +€42,443
up €42,443 (+42.7%), from €99,297 to €141,740
- Trade debts -€22,556
down €22,556 (-22.9%), from €98,579 to €76,024
- Tax, wage and social debts -€11,644
down €11,644 (-14.5%), from €80,465 to €68,820
of which Taxes: -€9,844
- Gross operating margin +€65,331
up €65,331 (+10.7%), from €610,985 to €676,315
- Staff costs +€26,921
up €26,921 (+6.2%), from €434,275 to €461,196
- Depreciation +€24,873
up €24,873 (+23.7%), from €104,931 to €129,803
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 | €678,032 | €579,487 | -€98,545 | -14.5% |
| Fixed assets | 21/28 | €445,104 | €329,629 | -€115,476 | -25.9% |
| Tangible fixed assets | 22/27 | €436,704 | €321,229 | -€115,476 | -26.4% |
| Plant, machinery and equipment | 23 | €81,357 | €63,149 | -€18,208 | -22.4% |
| Furniture and vehicles | 24 | €182,305 | €128,858 | -€53,447 | -29.3% |
| Leasing and similar rights | 25 | €173,042 | €129,221 | -€43,821 | -25.3% |
| Financial fixed assets | 28 | €8,400 | €8,400 | = | 0.0% |
| Current assets | 29/58 | €232,927 | €249,858 | +€16,931 | +7.3% |
| Stocks and contracts in progress | 3 | €48,964 | €19,949 | -€29,015 | -59.3% |
| Stocks | 30/36 | €48,964 | €19,949 | -€29,015 | -59.3% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €164,386 | €157,041 | -€7,345 | -4.5% |
| Trade receivables | 40 | €158,351 | €146,779 | -€11,572 | -7.3% |
| Other amounts receivable | 41 | €6,035 | €10,262 | +€4,227 | +70.0% |
| Cash at bank and in hand | 54/58 | €13,742 | €49,307 | +€35,565 | +259% |
| Deferred charges and accrued income | 490/1 | €5,836 | €23,561 | +€17,726 | +304% |
| Total equity and liabilities | 10/49 | €678,032 | €579,487 | -€98,545 | -14.5% |
| Equity | 10/15 | €103,796 | €146,239 | +€42,443 | +40.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €99,297 | €141,740 | +€42,443 | +42.7% |
| Distributable reserves | 133 | €99,297 | €141,740 | +€42,443 | +42.7% |
| Profit (loss) carried forward | 14 | €499 | €499 | = | 0.0% |
| Amounts payable | 17/49 | €574,236 | €433,248 | -€140,988 | -24.6% |
| Amounts payable after more than one year | 17 | €272,683 | €164,263 | -€108,420 | -39.8% |
| Financial debts | 170/4 | €272,683 | €164,263 | -€108,420 | -39.8% |
| Amounts payable within one year | 42/48 | €301,553 | €267,926 | -€33,626 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €106,801 | €106,162 | -€639 | -0.6% |
| Financial debts | 43 | - | €18 | +€18 | |
| Credit institutions | 430/8 | - | €18 | +€18 | |
| Trade debts | 44 | €98,579 | €76,024 | -€22,556 | -22.9% |
| Suppliers | 440/4 | €98,579 | €76,024 | -€22,556 | -22.9% |
| Taxes, remuneration and social security | 45 | €80,465 | €68,820 | -€11,644 | -14.5% |
| Taxes | 450/3 | €33,468 | €23,624 | -€9,844 | -29.4% |
| Remuneration and social security | 454/9 | €46,997 | €45,197 | -€1,801 | -3.8% |
| Other amounts payable | 47/48 | €15,708 | €16,902 | +€1,194 | +7.6% |
| Accrued charges and deferred income | 492/3 | - | €1,058 | +€1,058 | |
| Non-recurring operating income | 76A | €4,078 | €0 | -€4,078 | -100% |
| Remuneration, social security and pensions | 62 | €434,275 | €461,196 | +€26,921 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,931 | €129,803 | +€24,873 | +23.7% |
| Other operating charges | 640/8 | €6,407 | €8,416 | +€2,009 | +31.4% |
| Non-recurring operating charges | 66A | €0 | €643 | +€643 | |
| Gross operating margin | 9900 | €610,985 | €676,315 | +€65,331 | +10.7% |
| Operating profit (loss) | 9901 | €65,372 | €76,257 | +€10,885 | +16.7% |
| Financial income | 75/76B | €888 | €1,486 | +€598 | +67.3% |
| Recurring financial income | 75 | €888 | €1,486 | +€598 | +67.3% |
| Financial charges | 65/66B | €14,914 | €16,038 | +€1,123 | +7.5% |
| Recurring financial charges | 65 | €14,914 | €16,038 | +€1,123 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €51,346 | €61,706 | +€10,360 | +20.2% |
| Income taxes | 67/77 | €14,075 | €19,263 | +€5,187 | +36.9% |
| Profit (loss) for the period | 9904 | €37,271 | €42,443 | +€5,172 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,271 | €42,443 | +€5,172 | +13.9% |
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 15 October 2026 via checked.be.