LIMS Trading: 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.
LIMS Trading
Largest movements
- Receivables within one year +€8,811
up €8,811 (+28.3%), from €31,106 to €39,917
of which Trade receivables: +€7,805
- Cash -€3,498
down €3,498 (-47.8%), from €7,316 to €3,818
mainly Receivables within one year (-€8,811) and Other debts (-€4,655)
- Tangible fixed assets -€1,373
down €1,373 (-30.4%), from €4,514 to €3,141
of which Furniture and vehicles: -€932
- Intangible fixed assets -€880
down €880 (-40.3%), from €2,185 to €1,305
- Trade debts +€8,412
up €8,412 (+11.6%), from €72,567 to €80,978
- Other debts -€4,655
down €4,655 (-24.4%), from €19,096 to €14,440
- Tax, wage and social debts -€2,710
down €2,710 (-25.2%), from €10,744 to €8,033
of which Taxes: -€6,718
- Profit (loss) carried forward +€2,197
up €2,197 (+4.6%), from -€48,067 to -€45,869
- Staff costs -€21,666
down €21,666 (-21.4%), from €101,446 to €79,780
- Gross operating margin -€15,206
down €15,206 (-14.4%), from €105,291 to €90,085
- Financial charges +€1,365
up €1,365 (+57.4%), from €2,379 to €3,744
- Other operating charges +€1,161
up €1,161 (+117%), from €991 to €2,152
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 | €60,539 | €63,783 | +€3,244 | +5.4% |
| Fixed assets | 21/28 | €12,783 | €10,530 | -€2,253 | -17.6% |
| Intangible fixed assets | 21 | €2,185 | €1,305 | -€880 | -40.3% |
| Tangible fixed assets | 22/27 | €4,514 | €3,141 | -€1,373 | -30.4% |
| Plant, machinery and equipment | 23 | €479 | €38 | -€441 | -92.0% |
| Furniture and vehicles | 24 | €4,035 | €3,103 | -€932 | -23.1% |
| Financial fixed assets | 28 | €6,084 | €6,084 | = | 0.0% |
| Current assets | 29/58 | €47,756 | €53,253 | +€5,497 | +11.5% |
| Stocks and contracts in progress | 3 | €9,297 | €9,518 | +€222 | +2.4% |
| Stocks | 30/36 | €9,297 | €9,518 | +€222 | +2.4% |
| Amounts receivable within one year | 40/41 | €31,106 | €39,917 | +€8,811 | +28.3% |
| Trade receivables | 40 | €31,106 | €38,911 | +€7,805 | +25.1% |
| Other amounts receivable | 41 | - | €1,006 | +€1,006 | |
| Cash at bank and in hand | 54/58 | €7,316 | €3,818 | -€3,498 | -47.8% |
| Deferred charges and accrued income | 490/1 | €37 | - | -€37 | |
| Total equity and liabilities | 10/49 | €60,539 | €63,783 | +€3,244 | +5.4% |
| Equity | 10/15 | -€41,867 | -€39,669 | +€2,197 | +5.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | -€48,067 | -€45,869 | +€2,197 | +4.6% |
| Amounts payable | 17/49 | €102,406 | €103,452 | +€1,046 | +1.0% |
| Amounts payable within one year | 42/48 | €102,406 | €103,452 | +€1,046 | +1.0% |
| Trade debts | 44 | €72,567 | €80,978 | +€8,412 | +11.6% |
| Suppliers | 440/4 | €72,567 | €80,978 | +€8,412 | +11.6% |
| Taxes, remuneration and social security | 45 | €10,744 | €8,033 | -€2,710 | -25.2% |
| Taxes | 450/3 | €10,543 | €3,824 | -€6,718 | -63.7% |
| Remuneration and social security | 454/9 | €201 | €4,209 | +€4,008 | +1,996% |
| Other amounts payable | 47/48 | €19,096 | €14,440 | -€4,655 | -24.4% |
| Remuneration, social security and pensions | 62 | €101,446 | €79,780 | -€21,666 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,714 | €2,253 | -€460 | -17.0% |
| Other operating charges | 640/8 | €991 | €2,152 | +€1,161 | +117% |
| Gross operating margin | 9900 | €105,291 | €90,085 | -€15,206 | -14.4% |
| Operating profit (loss) | 9901 | €140 | €5,900 | +€5,760 | +4,120% |
| Financial income | 75/76B | €3 | €42 | +€39 | +1,149% |
| Recurring financial income | 75 | €3 | €42 | +€39 | +1,149% |
| Financial charges | 65/66B | €2,379 | €3,744 | +€1,365 | +57.4% |
| Recurring financial charges | 65 | €2,379 | €3,744 | +€1,365 | +57.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,236 | €2,197 | +€4,433 | |
| Profit (loss) for the period | 9904 | -€2,236 | €2,197 | +€4,433 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,236 | €2,197 | +€4,433 |
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 28 October 2026 via checked.be.