LIME: 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.
LIME
Largest movements
- Receivables within one year -€128,591
down €128,591 (-43.4%), from €296,399 to €167,808
of which Trade receivables: -€85,691
- Tangible fixed assets -€25,819
down €25,819 (-25.5%), from €101,188 to €75,369
of which Furniture and vehicles: -€23,086
- Cash +€15,643
up €15,643 (+518%), from €3,021 to €18,665
mainly Receivables within one year (+€128,591) and Net result for the year (+€118,391)
- Short-term financial debts -€100,000
no longer reported in 2025 (was €100,000)
- Other debts -€26,389
down €26,389 (-99.7%), from €26,472 to €83
- Debts after one year -€25,939
down €25,939 (-49.0%), from €52,890 to €26,951
- Reserves +€21,000
up €21,000 (+3.0%), from €707,000 to €728,000
- Trade debts -€20,997
down €20,997 (-28.8%), from €72,875 to €51,878
- Financial income +€129,562
up €129,562 (+217%), from €59,805 to €189,367
of which Non-recurring financial income: +€129,567
- Gross operating margin +€44,879
up €44,879 (+21.5%), from €209,084 to €253,963
- Financial charges +€43,204
up €43,204 (+38.1%), from €113,252 to €156,456
of which Non-recurring financial charges: +€47,187
- Staff costs -€12,155
down €12,155 (-8.9%), from €136,519 to €124,364
- Taxes +€10,579
up €10,579 (+3,301%), from €321 to €10,900
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 | €1,131,501 | €994,201 | -€137,300 | -12.1% |
| Fixed assets | 21/28 | €831,615 | €806,463 | -€25,152 | -3.0% |
| Tangible fixed assets | 22/27 | €101,188 | €75,369 | -€25,819 | -25.5% |
| Plant, machinery and equipment | 23 | €6,921 | €4,188 | -€2,733 | -39.5% |
| Furniture and vehicles | 24 | €94,267 | €71,181 | -€23,086 | -24.5% |
| Financial fixed assets | 28 | €730,427 | €731,093 | +€667 | +0.1% |
| Current assets | 29/58 | €299,886 | €187,738 | -€112,148 | -37.4% |
| Amounts receivable within one year | 40/41 | €296,399 | €167,808 | -€128,591 | -43.4% |
| Trade receivables | 40 | €154,720 | €69,029 | -€85,691 | -55.4% |
| Other amounts receivable | 41 | €141,679 | €98,779 | -€42,900 | -30.3% |
| Cash at bank and in hand | 54/58 | €3,021 | €18,665 | +€15,643 | +518% |
| Deferred charges and accrued income | 490/1 | €465 | €1,265 | +€799 | +172% |
| Total equity and liabilities | 10/49 | €1,131,501 | €994,201 | -€137,300 | -12.1% |
| Equity | 10/15 | €787,665 | €821,056 | +€33,391 | +4.2% |
| Contributions | 10/11 | €92,400 | €92,400 | = | 0.0% |
| Reserves | 13 | €707,000 | €728,000 | +€21,000 | +3.0% |
| Distributable reserves | 133 | €707,000 | €728,000 | +€21,000 | +3.0% |
| Profit (loss) carried forward | 14 | -€11,735 | €656 | +€12,391 | |
| Amounts payable | 17/49 | €343,836 | €173,144 | -€170,691 | -49.6% |
| Amounts payable after more than one year | 17 | €52,890 | €26,951 | -€25,939 | -49.0% |
| Financial debts | 170/4 | €52,890 | €26,951 | -€25,939 | -49.0% |
| Amounts payable within one year | 42/48 | €290,946 | €143,796 | -€147,150 | -50.6% |
| Current portion of amounts payable after more than one year | 42 | €39,325 | €40,197 | +€872 | +2.2% |
| Financial debts | 43 | €100,000 | - | -€100,000 | |
| Credit institutions | 430/8 | €100,000 | - | -€100,000 | |
| Trade debts | 44 | €72,875 | €51,878 | -€20,997 | -28.8% |
| Suppliers | 440/4 | €72,875 | €51,878 | -€20,997 | -28.8% |
| Taxes, remuneration and social security | 45 | €52,273 | €51,637 | -€636 | -1.2% |
| Taxes | 450/3 | €33,208 | €35,726 | +€2,518 | +7.6% |
| Remuneration and social security | 454/9 | €19,065 | €15,911 | -€3,154 | -16.5% |
| Other amounts payable | 47/48 | €26,472 | €83 | -€26,389 | -99.7% |
| Accrued charges and deferred income | 492/3 | - | €2,398 | +€2,398 | |
| Remuneration, social security and pensions | 62 | €136,519 | €124,364 | -€12,155 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,423 | €31,871 | +€448 | +1.4% |
| Other operating charges | 640/8 | €9,544 | €1,348 | -€8,196 | -85.9% |
| Gross operating margin | 9900 | €209,084 | €253,963 | +€44,879 | +21.5% |
| Operating profit (loss) | 9901 | €31,598 | €96,380 | +€64,782 | +205% |
| Financial income | 75/76B | €59,805 | €189,367 | +€129,562 | +217% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -97.7% |
| Non-recurring financial income | 76B | €59,800 | €189,367 | +€129,567 | +217% |
| Financial charges | 65/66B | €113,252 | €156,456 | +€43,204 | +38.1% |
| Recurring financial charges | 65 | €8,621 | €4,638 | -€3,983 | -46.2% |
| Non-recurring financial charges | 66B | €104,631 | €151,818 | +€47,187 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | -€21,848 | €129,291 | +€151,139 | |
| Income taxes | 67/77 | €321 | €10,900 | +€10,579 | +3,301% |
| Profit (loss) for the period | 9904 | -€22,169 | €118,391 | +€140,560 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,169 | €118,391 | +€140,560 |
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 13 October 2026 via checked.be.