LIM GROUP: 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.
LIM GROUP
Largest movements
- Tangible fixed assets -€6,046
down €6,046 (-59.3%), from €10,188 to €4,142
of which Furniture and vehicles: -€5,417
- Cash +€4,427
up €4,427 (+31.7%), from €13,951 to €18,377
mainly Depreciation (+€7,166) and Net result for the year (+€6,945)
- Receivables within one year +€2,514
up €2,514 (+46.5%), from €5,406 to €7,920
of which Trade receivables: +€2,229
- Deferred charges and accrued income -€2,178
no longer reported in 2025 (was €2,178)
- Intangible fixed assets -€1,120
down €1,120 (-20.0%), from €5,600 to €4,480
- Other debts -€13,439
down €13,439 (-57.3%), from €23,461 to €10,022
- Profit (loss) carried forward +€6,945
up €6,945 (+64.9%), from -€10,698 to -€3,754
- Trade debts +€4,091
up €4,091 (+68.6%), from €5,961 to €10,051
- Gross operating margin +€6,405
up €6,405 (+66.1%), from €9,688 to €16,094
- Other operating charges -€2,504
down €2,504 (-66.4%), from €3,770 to €1,266
- Depreciation +€1,949
up €1,949 (+37.4%), from €5,217 to €7,166
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 | €37,323 | €34,920 | -€2,404 | -6.4% |
| Fixed assets | 21/28 | €15,788 | €8,622 | -€7,166 | -45.4% |
| Intangible fixed assets | 21 | €5,600 | €4,480 | -€1,120 | -20.0% |
| Tangible fixed assets | 22/27 | €10,188 | €4,142 | -€6,046 | -59.3% |
| Plant, machinery and equipment | 23 | €1,493 | €863 | -€629 | -42.2% |
| Furniture and vehicles | 24 | €8,696 | €3,279 | -€5,417 | -62.3% |
| Current assets | 29/58 | €21,535 | €26,298 | +€4,763 | +22.1% |
| Amounts receivable within one year | 40/41 | €5,406 | €7,920 | +€2,514 | +46.5% |
| Trade receivables | 40 | €1,863 | €4,092 | +€2,229 | +120% |
| Other amounts receivable | 41 | €3,543 | €3,829 | +€286 | +8.1% |
| Cash at bank and in hand | 54/58 | €13,951 | €18,377 | +€4,427 | +31.7% |
| Deferred charges and accrued income | 490/1 | €2,178 | - | -€2,178 | |
| Total equity and liabilities | 10/49 | €37,323 | €34,920 | -€2,404 | -6.4% |
| Equity | 10/15 | €7,902 | €14,846 | +€6,945 | +87.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,698 | -€3,754 | +€6,945 | +64.9% |
| Amounts payable | 17/49 | €29,421 | €20,073 | -€9,348 | -31.8% |
| Amounts payable within one year | 42/48 | €29,421 | €20,073 | -€9,348 | -31.8% |
| Trade debts | 44 | €5,961 | €10,051 | +€4,091 | +68.6% |
| Suppliers | 440/4 | €5,961 | €10,051 | +€4,091 | +68.6% |
| Other amounts payable | 47/48 | €23,461 | €10,022 | -€13,439 | -57.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,217 | €7,166 | +€1,949 | +37.4% |
| Other operating charges | 640/8 | €3,770 | €1,266 | -€2,504 | -66.4% |
| Non-recurring operating charges | 66A | €2,591 | €537 | -€2,053 | -79.3% |
| Gross operating margin | 9900 | €9,688 | €16,094 | +€6,405 | +66.1% |
| Operating profit (loss) | 9901 | -€1,889 | €7,124 | +€9,014 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €74 | €179 | +€105 | +142% |
| Recurring financial charges | 65 | €74 | €179 | +€105 | +142% |
| Profit (loss) for the period before taxes | 9903 | -€1,964 | €6,945 | +€8,908 | |
| Profit (loss) for the period | 9904 | -€1,964 | €6,945 | +€8,908 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,964 | €6,945 | +€8,908 |
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 21 October 2026 via checked.be.