DE LIEBRI: 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 LIEBRI
Largest movements
- Tangible fixed assets +€955,887
up €955,887 (+33.6%), from €2.8m to €3.8m
of which Land and buildings: +€953,925
- Receivables within one year +€758,498
up €758,498 (+294%), from €257,654 to €1.0m
of which Trade receivables: +€381,079
- Receivables after one year +€72,000
new in 2024: €72,000
- Other debts +€1.8m
up €1.8m (+211%), from €837,964 to €2.6m
- Debts after one year -€270,769
down €270,769 (-15.8%), from €1.7m to €1.4m
- Tax, wage and social debts +€225,379
up €225,379 (+937%), from €24,066 to €249,445
- Gross operating margin +€357,904
up €357,904 (+151%), from €236,463 to €594,367
- Taxes +€58,278
up €58,278 (+999%), from €5,831 to €64,109
- Depreciation -€24,516
down €24,516 (-14.8%), from €166,191 to €141,675
- Financial charges +€8,323
up €8,323 (+21.7%), from €38,381 to €46,704
- Other operating charges -€6,446
down €6,446 (-56.0%), from €11,508 to €5,062
From the 2022 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.
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 | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,220,802 | €5,014,139 | +€1.8m | +55.7% |
| Fixed assets | 21/28 | €2,844,706 | €3,800,592 | +€955,887 | +33.6% |
| Tangible fixed assets | 22/27 | €2,844,706 | €3,800,592 | +€955,887 | +33.6% |
| Land and buildings | 22 | €2,822,523 | €3,776,448 | +€953,925 | +33.8% |
| Plant, machinery and equipment | 23 | €3,642 | €14,372 | +€10,730 | +295% |
| Furniture and vehicles | 24 | €18,541 | €9,772 | -€8,769 | -47.3% |
| Current assets | 29/58 | €376,097 | €1,213,546 | +€837,450 | +223% |
| Amounts receivable after more than one year | 29 | - | €72,000 | +€72,000 | |
| Other amounts receivable | 291 | - | €72,000 | +€72,000 | |
| Stocks and contracts in progress | 3 | €102,000 | €103,500 | +€1,500 | +1.5% |
| Stocks | 30/36 | €102,000 | €103,500 | +€1,500 | +1.5% |
| Amounts receivable within one year | 40/41 | €257,654 | €1,016,151 | +€758,498 | +294% |
| Trade receivables | 40 | €3,163 | €384,241 | +€381,079 | +12,050% |
| Other amounts receivable | 41 | €254,491 | €631,910 | +€377,419 | +148% |
| Current investments | 50/53 | €71 | €71 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,745 | €17,469 | +€3,724 | +27.1% |
| Deferred charges and accrued income | 490/1 | €2,627 | €4,356 | +€1,728 | +65.8% |
| Total equity and liabilities | 10/49 | €3,220,802 | €5,014,139 | +€1.8m | +55.7% |
| Equity | 10/15 | €93,502 | €108,900 | +€15,398 | +16.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,051 | €88,449 | +€15,398 | +21.1% |
| Amounts payable | 17/49 | €3,127,300 | €4,905,238 | +€1.8m | +56.9% |
| Amounts payable after more than one year | 17 | €1,715,617 | €1,444,848 | -€270,769 | -15.8% |
| Financial debts | 170/4 | €1,715,617 | €1,444,848 | -€270,769 | -15.8% |
| Amounts payable within one year | 42/48 | €1,358,348 | €3,380,951 | +€2.0m | +149% |
| Current portion of amounts payable after more than one year | 42 | €162,380 | €164,669 | +€2,290 | +1.4% |
| Financial debts | 43 | €151,952 | €159,095 | +€7,143 | +4.7% |
| Credit institutions | 430/8 | €151,952 | €159,095 | +€7,143 | +4.7% |
| Trade debts | 44 | €181,988 | €199,224 | +€17,236 | +9.5% |
| Suppliers | 440/4 | €181,988 | €199,224 | +€17,236 | +9.5% |
| Taxes, remuneration and social security | 45 | €24,066 | €249,445 | +€225,379 | +937% |
| Taxes | 450/3 | €24,066 | €249,445 | +€225,379 | +937% |
| Other amounts payable | 47/48 | €837,964 | €2,608,517 | +€1.8m | +211% |
| Accrued charges and deferred income | 492/3 | €53,334 | €79,439 | +€26,105 | +48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166,191 | €141,675 | -€24,516 | -14.8% |
| Other operating charges | 640/8 | €11,508 | €5,062 | -€6,446 | -56.0% |
| Gross operating margin | 9900 | €236,463 | €594,367 | +€357,904 | +151% |
| Operating profit (loss) | 9901 | €58,764 | €447,630 | +€388,866 | +662% |
| Financial income | 75/76B | €475 | - | -€475 | |
| Recurring financial income | 75 | €475 | - | -€475 | |
| Financial charges | 65/66B | €38,381 | €46,704 | +€8,323 | +21.7% |
| Recurring financial charges | 65 | €38,381 | €46,704 | +€8,323 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €20,858 | €400,926 | +€380,068 | +1,822% |
| Income taxes | 67/77 | €5,831 | €64,109 | +€58,278 | +999% |
| Profit (loss) for the period | 9904 | €15,027 | €336,817 | +€321,790 | +2,141% |
| Profit (loss) for the period to be appropriated | 9905 | €15,027 | €336,817 | +€321,790 | +2,141% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.