Lime Consult: 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 Consult
Largest movements
- Tangible fixed assets -€5,957
down €5,957 (-27.9%), from €21,362 to €15,405
- Cash +€1,807
up €1,807 (+67.8%), from €2,666 to €4,473
mainly Depreciation (+€5,957) and Receivables within one year (+€860)
- Receivables within one year -€860
down €860 (-17.8%), from €4,843 to €3,983
of which Trade receivables: -€1,204
- Debts after one year -€4,478
down €4,478 (-37.4%), from €11,978 to €7,501
- Depreciation +€3,320
up €3,320 (+125.8%), from €2,638 to €5,957
- Gross operating margin -€2,286
down €2,286 (-25.5%), from €8,955 to €6,669
- Taxes -€1,555
down €1,555 (-95.0%), from €1,637 to €82
- Financial income -€353
down €353 (-42.6%), from €829 to €476
- Other operating charges +€199
up €199 (+44.1%), from €451 to €650
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 | €39,503 | €34,434 | -€5,069 | -12.8% |
| Fixed assets | 21/28 | €21,362 | €15,405 | -€5,957 | -27.9% |
| Tangible fixed assets | 22/27 | €21,362 | €15,405 | -€5,957 | -27.9% |
| Furniture and vehicles | 24 | €21,362 | €15,405 | -€5,957 | -27.9% |
| Current assets | 29/58 | €18,141 | €19,029 | +€889 | +4.9% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,843 | €3,983 | -€860 | -17.8% |
| Trade receivables | 40 | €1,204 | €0 | -€1,204 | -100.0% |
| Other amounts receivable | 41 | €3,639 | €3,983 | +€344 | +9.5% |
| Cash at bank and in hand | 54/58 | €2,666 | €4,473 | +€1,807 | +67.8% |
| Deferred charges and accrued income | 490/1 | €631 | €573 | -€58 | -9.2% |
| Total equity and liabilities | 10/49 | €39,503 | €34,434 | -€5,069 | -12.8% |
| Equity | 10/15 | €21,271 | €21,002 | -€269 | -1.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,271 | €18,002 | -€269 | -1.5% |
| Distributable reserves | 133 | €18,271 | €18,002 | -€269 | -1.5% |
| Amounts payable | 17/49 | €18,231 | €13,432 | -€4,799 | -26.3% |
| Amounts payable after more than one year | 17 | €11,978 | €7,501 | -€4,478 | -37.4% |
| Financial debts | 170/4 | €11,978 | €7,501 | -€4,478 | -37.4% |
| Amounts payable within one year | 42/48 | €6,253 | €5,932 | -€321 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €4,292 | €4,487 | +€195 | +4.5% |
| Trade debts | 44 | €567 | €408 | -€160 | -28.2% |
| Suppliers | 440/4 | €567 | €408 | -€160 | -28.2% |
| Taxes, remuneration and social security | 45 | €1,393 | €1,037 | -€356 | -25.6% |
| Taxes | 450/3 | €1,393 | €1,037 | -€356 | -25.6% |
| Non-recurring operating income | 76A | €50 | €0 | -€50 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,638 | €5,957 | +€3,320 | +125.8% |
| Other operating charges | 640/8 | €451 | €650 | +€199 | +44.1% |
| Gross operating margin | 9900 | €8,955 | €6,669 | -€2,286 | -25.5% |
| Operating profit (loss) | 9901 | €5,866 | €62 | -€5,805 | -99.0% |
| Financial income | 75/76B | €829 | €476 | -€353 | -42.6% |
| Recurring financial income | 75 | €829 | €476 | -€353 | -42.6% |
| Financial charges | 65/66B | €584 | €725 | +€141 | +24.1% |
| Recurring financial charges | 65 | €584 | €725 | +€141 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €6,111 | -€188 | -€6,299 | |
| Income taxes | 67/77 | €1,637 | €82 | -€1,555 | -95.0% |
| Profit (loss) for the period | 9904 | €4,474 | -€269 | -€4,743 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,474 | -€269 | -€4,743 |
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 9 October 2026 via checked.be.