THE 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.
THE LIME
Largest movements
- Receivables within one year +€97,507
up €97,507 (+102%), from €95,663 to €193,169
- Cash -€45,800
down €45,800 (-55.7%), from €82,191 to €36,390
mainly Contributions, distributions and other (-€194,160) and Receivables within one year (-€97,507)
- Tangible fixed assets -€14,572
down €14,572 (-66.6%), from €21,878 to €7,306
of which Plant, machinery and equipment: -€14,456
- Stocks and contracts -€3,020
down €3,020 (-16.6%), from €18,150 to €15,131
- Tax, wage and social debts +€27,969
up €27,969 (+67.5%), from €41,424 to €69,393
of which Taxes: +€28,003
- Debts after one year -€18,025
down €18,025 (-20.0%), from €90,259 to €72,234
- Reserves +€17,044
up €17,044 (+25.5%), from €66,807 to €83,851
of which Distributable reserves: +€17,044
- Trade debts +€7,996
up €7,996 (+371%), from €2,156 to €10,152
- Gross operating margin +€102,729
up €102,729 (+45.0%), from €228,121 to €330,850
- Staff costs +€47,817
up €47,817 (+131%), from €36,545 to €84,362
- Financial charges -€18,211
down €18,211 (-83.1%), from €21,902 to €3,691
of which Non-recurring financial charges: -€19,612
- Taxes +€7,315
up €7,315 (+247%), from €2,959 to €10,274
- Other operating charges +€5,375
up €5,375 (+91.2%), from €5,891 to €11,267
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 | €221,608 | €255,629 | +€34,021 | +15.4% |
| Fixed assets | 21/28 | €25,378 | €10,806 | -€14,572 | -57.4% |
| Tangible fixed assets | 22/27 | €21,878 | €7,306 | -€14,572 | -66.6% |
| Plant, machinery and equipment | 23 | €18,248 | €3,792 | -€14,456 | -79.2% |
| Furniture and vehicles | 24 | €3,631 | €3,514 | -€117 | -3.2% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €196,230 | €244,824 | +€48,593 | +24.8% |
| Stocks and contracts in progress | 3 | €18,150 | €15,131 | -€3,020 | -16.6% |
| Stocks | 30/36 | €18,150 | €15,131 | -€3,020 | -16.6% |
| Amounts receivable within one year | 40/41 | €95,663 | €193,169 | +€97,507 | +102% |
| Other amounts receivable | 41 | €95,663 | €193,169 | +€97,507 | +102% |
| Cash at bank and in hand | 54/58 | €82,191 | €36,390 | -€45,800 | -55.7% |
| Deferred charges and accrued income | 490/1 | €227 | €133 | -€94 | -41.3% |
| Total equity and liabilities | 10/49 | €221,608 | €255,629 | +€34,021 | +15.4% |
| Equity | 10/15 | €86,807 | €103,851 | +€17,044 | +19.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €66,807 | €83,851 | +€17,044 | +25.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,875 | €5,875 | = | 0.0% |
| Distributable reserves | 133 | €58,932 | €75,975 | +€17,044 | +28.9% |
| Amounts payable | 17/49 | €134,801 | €151,779 | +€16,977 | +12.6% |
| Amounts payable after more than one year | 17 | €90,259 | €72,234 | -€18,025 | -20.0% |
| Other amounts payable | 178/9 | €90,259 | €72,234 | -€18,025 | -20.0% |
| Amounts payable within one year | 42/48 | €44,542 | €79,545 | +€35,002 | +78.6% |
| Trade debts | 44 | €2,156 | €10,152 | +€7,996 | +371% |
| Suppliers | 440/4 | €2,156 | €10,152 | +€7,996 | +371% |
| Taxes, remuneration and social security | 45 | €41,424 | €69,393 | +€27,969 | +67.5% |
| Taxes | 450/3 | €41,346 | €69,348 | +€28,003 | +67.7% |
| Remuneration and social security | 454/9 | €78 | €44 | -€34 | -43.5% |
| Other amounts payable | 47/48 | €962 | - | -€962 | |
| Remuneration, social security and pensions | 62 | €36,545 | €84,362 | +€47,817 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,982 | €15,806 | -€2,176 | -12.1% |
| Other operating charges | 640/8 | €5,891 | €11,267 | +€5,375 | +91.2% |
| Gross operating margin | 9900 | €228,121 | €330,850 | +€102,729 | +45.0% |
| Operating profit (loss) | 9901 | €167,702 | €219,415 | +€51,713 | +30.8% |
| Financial income | 75/76B | €6,977 | €5,754 | -€1,222 | -17.5% |
| Recurring financial income | 75 | €6,631 | €5,754 | -€877 | -13.2% |
| Non-recurring financial income | 76B | €345 | - | -€345 | |
| Financial charges | 65/66B | €21,902 | €3,691 | -€18,211 | -83.1% |
| Recurring financial charges | 65 | €2,290 | €3,691 | +€1,402 | +61.2% |
| Non-recurring financial charges | 66B | €19,612 | - | -€19,612 | |
| Profit (loss) for the period before taxes | 9903 | €152,777 | €221,478 | +€68,701 | +45.0% |
| Income taxes | 67/77 | €2,959 | €10,274 | +€7,315 | +247% |
| Profit (loss) for the period | 9904 | €149,818 | €211,204 | +€61,386 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €149,818 | €211,204 | +€61,386 | +41.0% |
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 14 October 2026 via checked.be.