Lima: what changed
Two fiscal 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.
Lima
Largest movements
- Receivables within one year +€273,947
up €273,947 (+132.0%), from €207,514 to €481,461
of which Trade receivables: +€321,750
- Cash -€22,867
down €22,867 (-93.3%), from €24,499 to €1,632
mainly Receivables within one year (-€273,947) and Accrued charges and deferred income (-€70,000)
- Reserves +€320,000
up €320,000 (+80.7%), from €396,339 to €716,339
of which Tax-exempt reserves: +€320,000
- Provisions +€80,000
new in 2024: €80,000
- Accrued charges and deferred income -€70,000
no longer reported in 2024 (was €70,000)
- Profit (loss) carried forward -€41,105
down €41,105 (-160.6%), from -€25,596 to -€66,701
- Trade debts -€22,895
down €22,895 (-72.8%), from €31,436 to €8,541
- Gross operating margin +€323,437
up €323,437 (+575.9%), from €56,160 to €379,597
- Depreciation -€14,814
down €14,814 (-49.1%), from €30,186 to €15,372
- Financial charges -€7,802
down €7,802 (-86.8%), from €8,992 to €1,189
- Taxes -€6,000
no longer reported in 2024 (was €6,000)
- Financial income -€4,053
no longer reported in 2024 (was €4,053)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €766,833 | €1,022,350 | +€255,518 | +33.3% |
| Fixed assets | 21/28 | €534,820 | €539,257 | +€4,437 | +0.8% |
| Tangible fixed assets | 22/27 | €533,816 | €538,253 | +€4,437 | +0.8% |
| Land and buildings | 22 | €529,006 | €516,184 | -€12,822 | -2.4% |
| Plant, machinery and equipment | 23 | €4,810 | €9,479 | +€4,669 | +97.1% |
| Furniture and vehicles | 24 | - | €12,590 | +€12,590 | |
| Financial fixed assets | 28 | €1,004 | €1,004 | = | 0.0% |
| Current assets | 29/58 | €232,013 | €483,093 | +€251,081 | +108.2% |
| Amounts receivable within one year | 40/41 | €207,514 | €481,461 | +€273,947 | +132.0% |
| Trade receivables | 40 | €109,368 | €431,118 | +€321,750 | +294.2% |
| Other amounts receivable | 41 | €98,146 | €50,343 | -€47,803 | -48.7% |
| Cash at bank and in hand | 54/58 | €24,499 | €1,632 | -€22,867 | -93.3% |
| Total equity and liabilities | 10/49 | €766,833 | €1,022,350 | +€255,518 | +33.3% |
| Equity | 10/15 | €389,343 | €668,238 | +€278,895 | +71.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Share premium | 1100/10 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €396,339 | €716,339 | +€320,000 | +80.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €320,000 | +€320,000 | |
| Distributable reserves | 133 | €394,479 | €394,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,596 | -€66,701 | -€41,105 | -160.6% |
| Provisions and deferred taxes | 16 | - | €80,000 | +€80,000 | |
| Deferred taxes | 168 | - | €80,000 | +€80,000 | |
| Amounts payable | 17/49 | €377,490 | €274,113 | -€103,377 | -27.4% |
| Amounts payable within one year | 42/48 | €307,490 | €274,113 | -€33,377 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €269,738 | €263,308 | -€6,430 | -2.4% |
| Financial debts | 43 | €2,000 | - | -€2,000 | |
| Credit institutions | 430/8 | €2,000 | - | -€2,000 | |
| Trade debts | 44 | €31,436 | €8,541 | -€22,895 | -72.8% |
| Suppliers | 440/4 | €31,436 | €8,541 | -€22,895 | -72.8% |
| Taxes, remuneration and social security | 45 | €850 | €2,263 | +€1,413 | +166.3% |
| Taxes | 450/3 | €850 | €2,263 | +€1,413 | +166.3% |
| Other amounts payable | 47/48 | €3,465 | - | -€3,465 | |
| Accrued charges and deferred income | 492/3 | €70,000 | - | -€70,000 | |
| Non-recurring operating income | 76A | - | €400,000 | +€400,000 | |
| Remuneration, social security and pensions | 62 | €225 | €159 | -€66 | -29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,186 | €15,372 | -€14,814 | -49.1% |
| Other operating charges | 640/8 | €4,388 | €3,982 | -€406 | -9.3% |
| Gross operating margin | 9900 | €56,160 | €379,597 | +€323,437 | +575.9% |
| Operating profit (loss) | 9901 | €21,361 | €360,084 | +€338,723 | +1585.7% |
| Financial income | 75/76B | €4,053 | - | -€4,053 | |
| Recurring financial income | 75 | €4,053 | - | -€4,053 | |
| Financial charges | 65/66B | €8,992 | €1,189 | -€7,802 | -86.8% |
| Recurring financial charges | 65 | €8,992 | €1,189 | -€7,802 | -86.8% |
| Profit (loss) for the period before taxes | 9903 | €16,423 | €358,895 | +€342,473 | +2085.4% |
| Transfer to deferred taxes | 680 | - | €80,000 | +€80,000 | |
| Income taxes | 67/77 | €6,000 | - | -€6,000 | |
| Profit (loss) for the period | 9904 | €10,423 | €278,895 | +€268,473 | +2575.9% |
| Transfer to tax-exempt reserves | 689 | - | €320,000 | +€320,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,423 | -€41,105 | -€51,527 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.