DE LIBRIJE: 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.
DE LIBRIJE
Largest movements
- Tangible fixed assets -€10,505
down €10,505 (-3.3%), from €316,895 to €306,391
- Other debts -€10,750
down €10,750 (-6.2%), from €172,374 to €161,625
- Gross operating margin +€1,790
up €1,790 (+12.5%), from €14,351 to €16,141
- Taxes +€776
up €776 (+220.9%), from €351 to €1,127
- Depreciation +€252
up €252 (+2.5%), from €10,252 to €10,505
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.
Cash bridge derived
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 | €317,949 | €308,084 | -€9,865 | -3.1% |
| Fixed assets | 21/28 | €316,895 | €306,391 | -€10,505 | -3.3% |
| Tangible fixed assets | 22/27 | €316,895 | €306,391 | -€10,505 | -3.3% |
| Land and buildings | 22 | €316,895 | €306,391 | -€10,505 | -3.3% |
| Current assets | 29/58 | €1,053 | €1,693 | +€640 | +60.8% |
| Cash at bank and in hand | 54/58 | €1,053 | €1,693 | +€640 | +60.8% |
| Total equity and liabilities | 10/49 | €317,949 | €308,084 | -€9,865 | -3.1% |
| Equity | 10/15 | €72,345 | €74,456 | +€2,111 | +2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,145 | €68,256 | +€2,111 | +3.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €64,285 | €66,396 | +€2,111 | +3.3% |
| Amounts payable | 17/49 | €245,604 | €233,628 | -€11,976 | -4.9% |
| Amounts payable after more than one year | 17 | €70,000 | €70,000 | = | 0.0% |
| Financial debts | 170/4 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €175,604 | €163,628 | -€11,976 | -6.8% |
| Trade debts | 44 | €1,715 | €525 | -€1,191 | -69.4% |
| Suppliers | 440/4 | €1,715 | €525 | -€1,191 | -69.4% |
| Taxes, remuneration and social security | 45 | €1,514 | €1,479 | -€35 | -2.3% |
| Taxes | 450/3 | €1,514 | €1,479 | -€35 | -2.3% |
| Other amounts payable | 47/48 | €172,374 | €161,625 | -€10,750 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,252 | €10,505 | +€252 | +2.5% |
| Other operating charges | 640/8 | €2,195 | €2,263 | +€68 | +3.1% |
| Gross operating margin | 9900 | €14,351 | €16,141 | +€1,790 | +12.5% |
| Operating profit (loss) | 9901 | €1,903 | €3,373 | +€1,470 | +77.2% |
| Financial charges | 65/66B | €162 | €135 | -€28 | -17.1% |
| Recurring financial charges | 65 | €162 | €135 | -€28 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €1,741 | €3,238 | +€1,497 | +86.0% |
| Income taxes | 67/77 | €351 | €1,127 | +€776 | +220.9% |
| Profit (loss) for the period | 9904 | €1,390 | €2,111 | +€721 | +51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,390 | €2,111 | +€721 | +51.9% |
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 10 October 2026 via checked.be.