LimaV: 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.
LimaV
Largest movements
- Cash +€8,308
up €8,308 (+42.0%), from €19,764 to €28,071
mainly Trade debts (+€10,615) and Depreciation (+€6,715)
- Tangible fixed assets -€5,475
down €5,475 (-20.5%), from €26,645 to €21,170
of which Plant, machinery and equipment: -€3,404
- Receivables within one year +€3,994
up €3,994 (+69.3%), from €5,766 to €9,760
of which Trade receivables: +€4,793
- Intangible fixed assets +€3,629
new in 2025: €3,629
- Stocks and contracts +€1,248
up €1,248 (+160%), from €781 to €2,029
- Trade debts +€10,615
up €10,615 (+213%), from €4,975 to €15,590
- Debts after one year -€6,999
down €6,999 (-26.5%), from €26,417 to €19,419
- Advances received +€2,908
up €2,908 (+77.2%), from €3,767 to €6,675
- Accrued charges and deferred income +€2,009
up €2,009 (+222%), from €906 to €2,915
- Profit (loss) carried forward +€1,850
up €1,850 (+25.0%), from -€7,386 to -€5,537
- Gross operating margin +€23,441
up €23,441 (+31.5%), from €74,469 to €97,910
- Staff costs +€9,753
up €9,753 (+13.5%), from €72,398 to €82,151
- Financial charges +€2,988
up €2,988 (+416%), from €718 to €3,706
- Other operating charges +€2,801
up €2,801 (+1,121%), from €250 to €3,051
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 | €55,846 | €68,554 | +€12,708 | +22.8% |
| Fixed assets | 21/28 | €27,995 | €26,149 | -€1,847 | -6.6% |
| Intangible fixed assets | 21 | - | €3,629 | +€3,629 | |
| Tangible fixed assets | 22/27 | €26,645 | €21,170 | -€5,475 | -20.5% |
| Land and buildings | 22 | €15,797 | €13,725 | -€2,072 | -13.1% |
| Plant, machinery and equipment | 23 | €10,848 | €7,445 | -€3,404 | -31.4% |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €27,851 | €42,405 | +€14,555 | +52.3% |
| Stocks and contracts in progress | 3 | €781 | €2,029 | +€1,248 | +160% |
| Stocks | 30/36 | €781 | €2,029 | +€1,248 | +160% |
| Amounts receivable within one year | 40/41 | €5,766 | €9,760 | +€3,994 | +69.3% |
| Trade receivables | 40 | €2,274 | €7,066 | +€4,793 | +211% |
| Other amounts receivable | 41 | €3,492 | €2,694 | -€798 | -22.9% |
| Cash at bank and in hand | 54/58 | €19,764 | €28,071 | +€8,308 | +42.0% |
| Deferred charges and accrued income | 490/1 | €1,540 | €2,544 | +€1,004 | +65.2% |
| Total equity and liabilities | 10/49 | €55,846 | €68,554 | +€12,708 | +22.8% |
| Equity | 10/15 | -€4,386 | -€2,537 | +€1,850 | +42.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,386 | -€5,537 | +€1,850 | +25.0% |
| Amounts payable | 17/49 | €60,232 | €71,091 | +€10,858 | +18.0% |
| Amounts payable after more than one year | 17 | €26,417 | €19,419 | -€6,999 | -26.5% |
| Financial debts | 170/4 | €26,417 | €19,419 | -€6,999 | -26.5% |
| Amounts payable within one year | 42/48 | €32,908 | €48,757 | +€15,848 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | €6,751 | €6,999 | +€247 | +3.7% |
| Financial debts | 43 | - | €1,073 | +€1,073 | |
| Credit institutions | 430/8 | - | €1,073 | +€1,073 | |
| Trade debts | 44 | €4,975 | €15,590 | +€10,615 | +213% |
| Suppliers | 440/4 | €4,975 | €15,590 | +€10,615 | +213% |
| Advances received on contracts in progress | 46 | €3,767 | €6,675 | +€2,908 | +77.2% |
| Taxes, remuneration and social security | 45 | €17,215 | €18,221 | +€1,006 | +5.8% |
| Taxes | 450/3 | €8,196 | €9,244 | +€1,048 | +12.8% |
| Remuneration and social security | 454/9 | €9,019 | €8,977 | -€42 | -0.5% |
| Other amounts payable | 47/48 | €200 | €200 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €906 | €2,915 | +€2,009 | +222% |
| Remuneration, social security and pensions | 62 | €72,398 | €82,151 | +€9,753 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,506 | €6,715 | +€209 | +3.2% |
| Other operating charges | 640/8 | €250 | €3,051 | +€2,801 | +1,121% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €74,469 | €97,910 | +€23,441 | +31.5% |
| Operating profit (loss) | 9901 | -€4,685 | €5,993 | +€10,679 | |
| Financial income | 75/76B | €70 | €142 | +€72 | +103% |
| Recurring financial income | 75 | €70 | €142 | +€72 | +103% |
| Financial charges | 65/66B | €718 | €3,706 | +€2,988 | +416% |
| Recurring financial charges | 65 | €718 | €3,706 | +€2,988 | +416% |
| Profit (loss) for the period before taxes | 9903 | -€5,334 | €2,429 | +€7,763 | |
| Income taxes | 67/77 | - | €580 | +€580 | |
| Profit (loss) for the period | 9904 | -€5,334 | €1,850 | +€7,183 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,334 | €1,850 | +€7,183 |
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 19 October 2026 via checked.be.