ENTREPOTS LIBRAMONTOIS: 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.
ENTREPOTS LIBRAMONTOIS
Largest movements
- Tangible fixed assets +€3.3m
up €3.3m (+40.5%), from €8.2m to €11.5m
of which Land and buildings: +€3.3m
- Cash -€198,071
down €198,071 (-69.7%), from €284,020 to €85,948
mainly Investment in fixed assets (net) (-€3.9m) and Provisions (-€10,093)
- Debts after one year +€1.7m
up €1.7m (+63.8%), from €2.6m to €4.3m
of which Financial debts: +€1.7m
- Other debts +€1.1m
up €1.1m (+31.6%), from €3.5m to €4.6m
- Current portion of long-term debt +€238,176
up €238,176 (+54.8%), from €434,327 to €672,503
- Financial charges -€479,577
down €479,577 (-83.4%), from €574,935 to €95,358
of which Non-recurring financial charges: -€497,295
- Depreciation +€116,860
up €116,860 (+25.4%), from €459,326 to €576,186
- Other operating charges +€93,257
up €93,257 (+98.4%), from €94,744 to €188,001
- Gross operating margin -€78,201
down €78,201 (-7.2%), from €1.1m to €1.0m
- Staff costs +€36,081
up €36,081 (+53.9%), from €66,979 to €103,060
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 | €8,484,120 | €11,576,165 | +€3.1m | +36.4% |
| Fixed assets | 21/28 | €8,172,763 | €11,488,835 | +€3.3m | +40.6% |
| Tangible fixed assets | 22/27 | €8,169,653 | €11,481,835 | +€3.3m | +40.5% |
| Land and buildings | 22 | €8,169,653 | €11,470,769 | +€3.3m | +40.4% |
| Plant, machinery and equipment | 23 | - | €11,066 | +€11,066 | |
| Financial fixed assets | 28 | €3,110 | €7,000 | +€3,890 | +125.1% |
| Current assets | 29/58 | €311,356 | €87,330 | -€224,026 | -72.0% |
| Amounts receivable within one year | 40/41 | €26,237 | - | -€26,237 | |
| Trade receivables | 40 | €26,199 | - | -€26,199 | |
| Other amounts receivable | 41 | €38 | - | -€38 | |
| Cash at bank and in hand | 54/58 | €284,020 | €85,948 | -€198,071 | -69.7% |
| Deferred charges and accrued income | 490/1 | €1,100 | €1,382 | +€282 | +25.6% |
| Total equity and liabilities | 10/49 | €8,484,120 | €11,576,165 | +€3.1m | +36.4% |
| Equity | 10/15 | €1,615,683 | €1,669,460 | +€53,777 | +3.3% |
| Contributions | 10/11 | €472,310 | €472,310 | = | 0.0% |
| Reserves | 13 | €793,366 | €763,087 | -€30,279 | -3.8% |
| Tax-exempt reserves | 132 | €626,135 | €595,856 | -€30,279 | -4.8% |
| Distributable reserves | 133 | €167,231 | €167,231 | = | 0.0% |
| Profit (loss) carried forward | 14 | €350,007 | €434,063 | +€84,056 | +24.0% |
| Provisions and deferred taxes | 16 | €208,712 | €198,619 | -€10,093 | -4.8% |
| Deferred taxes | 168 | €208,712 | €198,619 | -€10,093 | -4.8% |
| Amounts payable | 17/49 | €6,659,725 | €9,708,086 | +€3.0m | +45.8% |
| Amounts payable after more than one year | 17 | €2,626,604 | €4,302,601 | +€1.7m | +63.8% |
| Financial debts | 170/4 | €2,626,604 | €4,281,601 | +€1.7m | +63.0% |
| Other amounts payable | 178/9 | - | €21,000 | +€21,000 | |
| Amounts payable within one year | 42/48 | €4,032,132 | €5,398,485 | +€1.4m | +33.9% |
| Current portion of amounts payable after more than one year | 42 | €434,327 | €672,503 | +€238,176 | +54.8% |
| Trade debts | 44 | €55,821 | €54,591 | -€1,230 | -2.2% |
| Suppliers | 440/4 | €55,821 | €54,591 | -€1,230 | -2.2% |
| Taxes, remuneration and social security | 45 | €13,883 | €28,290 | +€14,407 | +103.8% |
| Taxes | 450/3 | €710 | €11,143 | +€10,432 | +1468.3% |
| Remuneration and social security | 454/9 | €13,172 | €17,147 | +€3,975 | +30.2% |
| Other amounts payable | 47/48 | €3,528,102 | €4,643,102 | +€1.1m | +31.6% |
| Accrued charges and deferred income | 492/3 | €989 | €7,000 | +€6,011 | +607.8% |
| Remuneration, social security and pensions | 62 | €66,979 | €103,060 | +€36,081 | +53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €459,326 | €576,186 | +€116,860 | +25.4% |
| Other operating charges | 640/8 | €94,744 | €188,001 | +€93,257 | +98.4% |
| Gross operating margin | 9900 | €1,092,790 | €1,014,589 | -€78,201 | -7.2% |
| Operating profit (loss) | 9901 | €471,741 | €147,341 | -€324,400 | -68.8% |
| Financial charges | 65/66B | €574,935 | €95,358 | -€479,577 | -83.4% |
| Recurring financial charges | 65 | €77,640 | €95,358 | +€17,718 | +22.8% |
| Non-recurring financial charges | 66B | €497,295 | - | -€497,295 | |
| Profit (loss) for the period before taxes | 9903 | -€103,194 | €51,983 | +€155,177 | |
| Transfer from deferred taxes | 780 | €10,093 | €10,093 | = | 0.0% |
| Income taxes | 67/77 | €200 | €8,299 | +€8,099 | +4049.4% |
| Profit (loss) for the period | 9904 | -€93,301 | €53,777 | +€147,078 | |
| Transfer from tax-exempt reserves | 789 | €30,279 | €30,279 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,022 | €84,056 | +€147,078 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.