LIME BAR EVENTS: 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 BAR EVENTS
Largest movements
- Tangible fixed assets -€14,849
down €14,849 (-23.1%), from €64,349 to €49,500
of which Furniture and vehicles: -€10,205
- Deferred charges and accrued income +€2,737
new in 2025: €2,737
- Receivables within one year +€1,936
new in 2025: €1,936
- Cash -€1,485
down €1,485 (-35.8%), from €4,152 to €2,667
mainly Other debts (-€34,517) and Investment in fixed assets (net) (-€5,300)
- Other debts -€34,517
down €34,517 (-99.0%), from €34,865 to €348
- Profit (loss) carried forward +€16,315
up €16,315, from -€10,634 to €5,681
- Tax, wage and social debts +€6,971
up €6,971 (+190%), from €3,664 to €10,636
- Debts after one year -€1,914
down €1,914 (-9.9%), from €19,290 to €17,377
- Current portion of long-term debt +€1,315
up €1,315 (+24.5%), from €5,355 to €6,670
- Depreciation +€1,021
up €1,021 (+5.3%), from €19,128 to €20,149
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 | €68,502 | €56,841 | -€11,661 | -17.0% |
| Fixed assets | 21/28 | €64,349 | €49,500 | -€14,849 | -23.1% |
| Tangible fixed assets | 22/27 | €64,349 | €49,500 | -€14,849 | -23.1% |
| Furniture and vehicles | 24 | €35,814 | €25,609 | -€10,205 | -28.5% |
| Leasing and similar rights | 25 | €28,536 | €23,892 | -€4,644 | -16.3% |
| Current assets | 29/58 | €4,152 | €7,341 | +€3,188 | +76.8% |
| Amounts receivable within one year | 40/41 | - | €1,936 | +€1,936 | |
| Trade receivables | 40 | - | €1,936 | +€1,936 | |
| Cash at bank and in hand | 54/58 | €4,152 | €2,667 | -€1,485 | -35.8% |
| Deferred charges and accrued income | 490/1 | - | €2,737 | +€2,737 | |
| Total equity and liabilities | 10/49 | €68,502 | €56,841 | -€11,661 | -17.0% |
| Equity | 10/15 | -€634 | €15,681 | +€16,315 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,634 | €5,681 | +€16,315 | |
| Amounts payable | 17/49 | €69,136 | €41,160 | -€27,975 | -40.5% |
| Amounts payable after more than one year | 17 | €19,290 | €17,377 | -€1,914 | -9.9% |
| Financial debts | 170/4 | €19,290 | €17,377 | -€1,914 | -9.9% |
| Amounts payable within one year | 42/48 | €49,846 | €23,784 | -€26,062 | -52.3% |
| Current portion of amounts payable after more than one year | 42 | €5,355 | €6,670 | +€1,315 | +24.5% |
| Trade debts | 44 | €5,961 | €6,130 | +€169 | +2.8% |
| Suppliers | 440/4 | €5,961 | €6,130 | +€169 | +2.8% |
| Taxes, remuneration and social security | 45 | €3,664 | €10,636 | +€6,971 | +190% |
| Taxes | 450/3 | €3,664 | €10,636 | +€6,971 | +190% |
| Other amounts payable | 47/48 | €34,865 | €348 | -€34,517 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,128 | €20,149 | +€1,021 | +5.3% |
| Other operating charges | 640/8 | €769 | €435 | -€335 | -43.5% |
| Gross operating margin | 9900 | €39,883 | €39,796 | -€87 | -0.2% |
| Operating profit (loss) | 9901 | €19,986 | €19,212 | -€773 | -3.9% |
| Financial income | 75/76B | - | €151 | +€151 | |
| Recurring financial income | 75 | - | €151 | +€151 | |
| Financial charges | 65/66B | €2,593 | €2,919 | +€326 | +12.6% |
| Recurring financial charges | 65 | €2,593 | €2,919 | +€326 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €17,393 | €16,445 | -€948 | -5.5% |
| Income taxes | 67/77 | €95 | €130 | +€35 | +37.1% |
| Profit (loss) for the period | 9904 | €17,298 | €16,315 | -€983 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,298 | €16,315 | -€983 | -5.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.