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 +€10,895
up €10,895 (+7.3%), from €148,703 to €159,598
mainly Net result for the year (+€18,900) and Trade debts (+€7,082)
- Receivables within one year +€7,008
up €7,008 (+65.7%), from €10,675 to €17,683
of which Trade receivables: +€7,008
- Reserves +€18,900
up €18,900 (+15.0%), from €126,180 to €145,080
- Trade debts +€7,082
up €7,082 (+332.0%), from €2,134 to €9,216
- Other debts -€5,477
down €5,477 (-66.6%), from €8,226 to €2,748
- Gross operating margin -€12,719
down €12,719 (-28.0%), from €45,392 to €32,673
- Financial income -€2,427
down €2,427 (-100.0%), from €2,427 to €0
- Taxes -€1,874
down €1,874 (-13.7%), from €13,635 to €11,761
- Financial charges -€735
down €735 (-34.3%), from €2,142 to €1,407
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 | €159,378 | €178,783 | +€19,405 | +12.2% |
| Current assets | 29/58 | €159,378 | €178,783 | +€19,405 | +12.2% |
| Amounts receivable within one year | 40/41 | €10,675 | €17,683 | +€7,008 | +65.7% |
| Trade receivables | 40 | €10,675 | €17,683 | +€7,008 | +65.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €148,703 | €159,598 | +€10,895 | +7.3% |
| Deferred charges and accrued income | 490/1 | €0 | €1,502 | +€1,502 | |
| Total equity and liabilities | 10/49 | €159,378 | €178,783 | +€19,405 | +12.2% |
| Equity | 10/15 | €138,580 | €157,480 | +€18,900 | +13.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €126,180 | €145,080 | +€18,900 | +15.0% |
| Distributable reserves | 133 | €126,180 | €145,080 | +€18,900 | +15.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,798 | €21,303 | +€505 | +2.4% |
| Amounts payable within one year | 42/48 | €19,904 | €21,303 | +€1,399 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,134 | €9,216 | +€7,082 | +332.0% |
| Suppliers | 440/4 | €2,134 | €9,216 | +€7,082 | +332.0% |
| Taxes, remuneration and social security | 45 | €9,545 | €9,338 | -€206 | -2.2% |
| Taxes | 450/3 | €9,545 | €9,338 | -€206 | -2.2% |
| Other amounts payable | 47/48 | €8,226 | €2,748 | -€5,477 | -66.6% |
| Accrued charges and deferred income | 492/3 | €893 | €0 | -€893 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,060 | €606 | -€454 | -42.8% |
| Gross operating margin | 9900 | €45,392 | €32,673 | -€12,719 | -28.0% |
| Operating profit (loss) | 9901 | €44,333 | €32,067 | -€12,265 | -27.7% |
| Financial income | 75/76B | €2,427 | €0 | -€2,427 | -100.0% |
| Recurring financial income | 75 | €2,427 | €0 | -€2,427 | -100.0% |
| Financial charges | 65/66B | €2,142 | €1,407 | -€735 | -34.3% |
| Recurring financial charges | 65 | €2,142 | €1,407 | -€735 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €44,617 | €30,660 | -€13,957 | -31.3% |
| Income taxes | 67/77 | €13,635 | €11,761 | -€1,874 | -13.7% |
| Profit (loss) for the period | 9904 | €30,982 | €18,900 | -€12,083 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,982 | €18,900 | -€12,083 | -39.0% |
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 4 October 2026 via checked.be.