LIME: what changed
Two fiscal 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.
LIME
Largest movements
- Cash +€81,459
up €81,459 (+799.9%), from €10,184 to €91,643
mainly Trade debts (+€130,446) and Depreciation (+€78,847)
- Receivables within one year +€22,687
up €22,687 (+6.9%), from €329,962 to €352,649
of which Trade receivables: +€22,669
- Trade debts +€130,446
up €130,446 (+145.7%), from €89,542 to €219,988
- Debts after one year -€41,709
down €41,709 (-6.1%), from €688,386 to €646,677
- Profit (loss) carried forward +€29,102
up €29,102 (+8.7%), from €334,239 to €363,341
- Current portion of long-term debt -€19,189
down €19,189 (-14.1%), from €135,899 to €116,710
- Gross operating margin -€10,700
down €10,700 (-3.0%), from €358,028 to €347,328
- Staff costs +€9,827
up €9,827 (+5.6%), from €176,746 to €186,573
- Depreciation +€5,135
up €5,135 (+7.0%), from €73,712 to €78,847
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.
Cash bridge derived
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 | €1,426,631 | €1,534,524 | +€107,893 | +7.6% |
| Fixed assets | 21/28 | €1,080,712 | €1,076,983 | -€3,729 | -0.3% |
| Tangible fixed assets | 22/27 | €1,080,712 | €1,076,983 | -€3,729 | -0.3% |
| Land and buildings | 22 | €1,002,441 | €985,135 | -€17,306 | -1.7% |
| Furniture and vehicles | 24 | €78,271 | €91,848 | +€13,577 | +17.3% |
| Current assets | 29/58 | €345,919 | €457,541 | +€111,622 | +32.3% |
| Amounts receivable within one year | 40/41 | €329,962 | €352,649 | +€22,687 | +6.9% |
| Trade receivables | 40 | €329,830 | €352,499 | +€22,669 | +6.9% |
| Other amounts receivable | 41 | €132 | €150 | +€18 | +13.6% |
| Cash at bank and in hand | 54/58 | €10,184 | €91,643 | +€81,459 | +799.9% |
| Deferred charges and accrued income | 490/1 | €5,773 | €13,249 | +€7,476 | +129.5% |
| Total equity and liabilities | 10/49 | €1,426,631 | €1,534,524 | +€107,893 | +7.6% |
| Equity | 10/15 | €434,298 | €473,400 | +€39,102 | +9.0% |
| Contributions | 10/11 | €100,059 | €110,059 | +€10,000 | +10.0% |
| Profit (loss) carried forward | 14 | €334,239 | €363,341 | +€29,102 | +8.7% |
| Amounts payable | 17/49 | €992,333 | €1,061,124 | +€68,791 | +6.9% |
| Amounts payable after more than one year | 17 | €688,386 | €646,677 | -€41,709 | -6.1% |
| Financial debts | 170/4 | €688,386 | €646,677 | -€41,709 | -6.1% |
| Amounts payable within one year | 42/48 | €303,947 | €414,447 | +€110,500 | +36.4% |
| Current portion of amounts payable after more than one year | 42 | €135,899 | €116,710 | -€19,189 | -14.1% |
| Trade debts | 44 | €89,542 | €219,988 | +€130,446 | +145.7% |
| Suppliers | 440/4 | €89,542 | €219,988 | +€130,446 | +145.7% |
| Taxes, remuneration and social security | 45 | €78,506 | €77,749 | -€757 | -1.0% |
| Taxes | 450/3 | €57,521 | €62,926 | +€5,405 | +9.4% |
| Remuneration and social security | 454/9 | €20,985 | €14,823 | -€6,162 | -29.4% |
| Remuneration, social security and pensions | 62 | €176,746 | €186,573 | +€9,827 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,712 | €78,847 | +€5,135 | +7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €917 | +€917 | |
| Other operating charges | 640/8 | €6,094 | €8,448 | +€2,354 | +38.6% |
| Gross operating margin | 9900 | €358,028 | €347,328 | -€10,700 | -3.0% |
| Operating profit (loss) | 9901 | €101,476 | €72,543 | -€28,933 | -28.5% |
| Financial income | 75/76B | €200 | €2 | -€198 | -99.0% |
| Recurring financial income | 75 | €200 | €2 | -€198 | -99.0% |
| Financial charges | 65/66B | €33,659 | €32,153 | -€1,506 | -4.5% |
| Recurring financial charges | 65 | €33,659 | €32,153 | -€1,506 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €68,017 | €40,392 | -€27,625 | -40.6% |
| Income taxes | 67/77 | €14,223 | €11,290 | -€2,933 | -20.6% |
| Profit (loss) for the period | 9904 | €53,794 | €29,102 | -€24,692 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €53,794 | €29,102 | -€24,692 | -45.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.