LIMA: what changed
What changed
LIMA
NACE 25.530, Machining of metals
not consecutivefiled annual accounts (NBB)
Net result for the year
€61,038
2024 · -€254,725+€315,763
Equity
€670,479
2024 · €382,046+€288,433
Cash
€18,050
2024 · €20,183-€2,133
Balance sheet total
€3.2m
2024 · €3.3m-€131,878
Largest movements
Assets
- Stocks and contracts -€93,719
down €93,719 (-7.2%), from €1.3m to €1.2m
- Tangible fixed assets +€60,335
up €60,335 (+5.0%), from €1.2m to €1.3m
of which Leasing and similar rights: +€103,476
- Deferred charges and accrued income -€47,306
down €47,306 (-18.6%), from €253,867 to €206,561
- Receivables within one year -€47,189
down €47,189 (-9.5%), from €495,337 to €448,149
of which Other amounts receivable: -€162,420
Equity and liabilities
- Short-term financial debts +€636,907
up €636,907 (+110%), from €578,173 to €1.2m
- Debts after one year -€430,646
down €430,646 (-47.0%), from €915,850 to €485,204
of which Financial debts: -€229,289
- Current portion of long-term debt -€401,302
down €401,302 (-64.4%), from €622,657 to €221,355
- Contributions +€227,395
up €227,395 (+1,804%), from €12,605 to €240,000
- Trade debts -€130,348
down €130,348 (-49.0%), from €265,797 to €135,448
Income statement
- Gross operating margin +€771,423
up €771,423 (+87.9%), from €877,959 to €1.6m
- Staff costs +€283,226
up €283,226 (+34.2%), from €829,213 to €1.1m
- Other operating charges +€118,662
up €118,662 (+414%), from €28,679 to €147,341
- Financial charges +€42,037
up €42,037 (+37.1%), from €113,446 to €155,483
- Depreciation +€23,988
up €23,988 (+13.6%), from €175,783 to €199,771
Change in the result, 2024 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€254,725
Gross operating margin
+€771,423
Staff costs
-€283,226
Depreciation
-€23,988
Write-downs
+€13,785
Other operating charges
-€118,662
Other operating items
-€1,825
Financial income
+€459
Financial charges
-€42,037
Taxes
-€166
Result 2026
€61,038
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,285,184 | €3,153,306 | -€131,878 | -4.0% |
| Fixed assets | 21/28 | €1,206,380 | €1,264,848 | +€58,468 | +4.8% |
| Intangible fixed assets | 21 | €42 | €0 | -€42 | -100% |
| Tangible fixed assets | 22/27 | €1,204,513 | €1,264,848 | +€60,335 | +5.0% |
| Land and buildings | 22 | €511,496 | €490,303 | -€21,193 | -4.1% |
| Plant, machinery and equipment | 23 | €132,596 | €130,141 | -€2,455 | -1.9% |
| Furniture and vehicles | 24 | €35,148 | €15,656 | -€19,492 | -55.5% |
| Leasing and similar rights | 25 | €525,272 | €628,748 | +€103,476 | +19.7% |
| Financial fixed assets | 28 | €1,825 | €0 | -€1,825 | -100% |
| Current assets | 29/58 | €2,078,804 | €1,888,458 | -€190,346 | -9.2% |
| Stocks and contracts in progress | 3 | €1,309,417 | €1,215,698 | -€93,719 | -7.2% |
| Stocks | 30/36 | €1,309,417 | €1,215,698 | -€93,719 | -7.2% |
| Amounts receivable within one year | 40/41 | €495,337 | €448,149 | -€47,189 | -9.5% |
| Trade receivables | 40 | €327,030 | €442,262 | +€115,232 | +35.2% |
| Other amounts receivable | 41 | €168,307 | €5,887 | -€162,420 | -96.5% |
| Cash at bank and in hand | 54/58 | €20,183 | €18,050 | -€2,133 | -10.6% |
| Deferred charges and accrued income | 490/1 | €253,867 | €206,561 | -€47,306 | -18.6% |
| Total equity and liabilities | 10/49 | €3,285,184 | €3,153,306 | -€131,878 | -4.0% |
| Equity | 10/15 | €382,046 | €670,479 | +€288,433 | +75.5% |
| Contributions | 10/11 | €12,605 | €240,000 | +€227,395 | +1,804% |
| Revaluation surpluses | 12 | €373,455 | €373,455 | = | 0.0% |
| Reserves | 13 | €58,750 | €58,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,764 | -€1,726 | +€61,038 | +97.3% |
| Amounts payable | 17/49 | €2,903,138 | €2,482,827 | -€420,311 | -14.5% |
| Amounts payable after more than one year | 17 | €915,850 | €485,204 | -€430,646 | -47.0% |
| Financial debts | 170/4 | €664,493 | €435,204 | -€229,289 | -34.5% |
| Other amounts payable | 178/9 | €251,356 | €50,000 | -€201,356 | -80.1% |
| Amounts payable within one year | 42/48 | €1,987,288 | €1,997,623 | +€10,335 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €622,657 | €221,355 | -€401,302 | -64.4% |
| Financial debts | 43 | €578,173 | €1,215,080 | +€636,907 | +110% |
| Credit institutions | 430/8 | €578,173 | €1,215,080 | +€636,907 | +110% |
| Trade debts | 44 | €265,797 | €135,448 | -€130,348 | -49.0% |
| Suppliers | 440/4 | €265,797 | €135,448 | -€130,348 | -49.0% |
| Taxes, remuneration and social security | 45 | €520,662 | €408,512 | -€112,150 | -21.5% |
| Taxes | 450/3 | €265,907 | €40,678 | -€225,229 | -84.7% |
| Remuneration and social security | 454/9 | €254,755 | €367,834 | +€113,079 | +44.4% |
| Other amounts payable | 47/48 | - | €17,228 | +€17,228 | |
| Non-recurring operating income | 76A | €14,929 | €203,426 | +€188,497 | +1,263% |
| Remuneration, social security and pensions | 62 | €829,213 | €1,112,439 | +€283,226 | +34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175,783 | €199,771 | +€23,988 | +13.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€14,248 | -€28,033 | -€13,785 | -96.8% |
| Other operating charges | 640/8 | €28,679 | €147,341 | +€118,662 | +414% |
| Non-recurring operating charges | 66A | - | €1,825 | +€1,825 | |
| Gross operating margin | 9900 | €877,959 | €1,649,382 | +€771,423 | +87.9% |
| Operating profit (loss) | 9901 | -€141,469 | €216,038 | +€357,507 | |
| Financial income | 75/76B | €332 | €791 | +€459 | +138% |
| Recurring financial income | 75 | €332 | €791 | +€459 | +138% |
| Financial charges | 65/66B | €113,446 | €155,483 | +€42,037 | +37.1% |
| Recurring financial charges | 65 | €113,446 | €155,483 | +€42,037 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | -€254,583 | €61,346 | +€315,929 | |
| Income taxes | 67/77 | €141 | €308 | +€166 | +118% |
| Profit (loss) for the period | 9904 | -€254,725 | €61,038 | +€315,763 | |
| Profit (loss) for the period to be appropriated | 9905 | -€254,725 | €61,038 | +€315,763 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.