Personaly I would not shorten your code because that would make it less readable, only thing I would change is using syntactic sugar to make it easier to understand where the if statement stops like this:
<?php if ( condition = true ): ?>
<p ><label for="user_limit" > User - Limit(€)</label ><input type = "text" name = "user_limit" id = "user_limit" size = "40" value = "<?php echo inout($res['user_limit']);?>" /></p >
<?php endif; ?>
In my opinion using if/endif combo is more readable when combining html and php.
However if you want to make it more compact, at the expense of readibility you can use this one liner:
<?= ($condition) ? '<p ><label for="user_limit" > User - Limit(€)</label ><input type = "text" name = "user_limit" id = "user_limit" size = "40" value = "' . $someVal . '" /></p>' : ''; ?>
Explanation:
// <?= is called short echo tag and it equals <?php echo
// ?: ternary operator is shorthand for if/else statement