FERME LIBIOULLE A.: 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.
FERME LIBIOULLE A.
Largest movements
- Tangible fixed assets -€35,057
down €35,057 (-16.6%), from €211,489 to €176,433
of which Furniture and vehicles: -€21,483
- Cash +€10,229
up €10,229 (+6.0%), from €170,182 to €180,411
mainly Depreciation (+€48,065) and Other debts (+€7,288)
- Debts after one year -€37,775
down €37,775 (-18.1%), from €209,039 to €171,264
- Other debts +€7,288
up €7,288 (+8.7%), from €84,226 to €91,513
- Depreciation -€15,490
down €15,490 (-24.4%), from €63,555 to €48,065
- Gross operating margin +€5,113
up €5,113 (+5.2%), from €98,035 to €103,149
- Staff costs +€2,682
up €2,682 (+7.0%), from €38,285 to €40,968
- Financial charges +€2,136
up €2,136 (+42.6%), from €5,009 to €7,145
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 | €723,004 | €696,128 | -€26,876 | -3.7% |
| Fixed assets | 21/28 | €361,199 | €320,736 | -€40,463 | -11.2% |
| Intangible fixed assets | 21 | €132,048 | €126,642 | -€5,406 | -4.1% |
| Tangible fixed assets | 22/27 | €211,489 | €176,433 | -€35,057 | -16.6% |
| Plant, machinery and equipment | 23 | €101,988 | €88,415 | -€13,573 | -13.3% |
| Furniture and vehicles | 24 | €109,501 | €88,018 | -€21,483 | -19.6% |
| Financial fixed assets | 28 | €17,662 | €17,662 | = | 0.0% |
| Current assets | 29/58 | €361,805 | €375,391 | +€13,586 | +3.8% |
| Stocks and contracts in progress | 3 | €118,309 | €124,709 | +€6,399 | +5.4% |
| Stocks | 30/36 | €118,309 | €124,709 | +€6,399 | +5.4% |
| Amounts receivable within one year | 40/41 | €64,662 | €63,849 | -€813 | -1.3% |
| Trade receivables | 40 | €54,707 | €53,965 | -€742 | -1.4% |
| Other amounts receivable | 41 | €9,956 | €9,885 | -€71 | -0.7% |
| Cash at bank and in hand | 54/58 | €170,182 | €180,411 | +€10,229 | +6.0% |
| Deferred charges and accrued income | 490/1 | €8,651 | €6,422 | -€2,229 | -25.8% |
| Total equity and liabilities | 10/49 | €723,004 | €696,128 | -€26,876 | -3.7% |
| Equity | 10/15 | €272,877 | €277,795 | +€4,917 | +1.8% |
| Contributions | 10/11 | €94,900 | €94,900 | = | 0.0% |
| Reserves | 13 | €147,490 | €151,990 | +€4,500 | +3.1% |
| Distributable reserves | 133 | €147,490 | €151,990 | +€4,500 | +3.1% |
| Profit (loss) carried forward | 14 | €30,487 | €30,905 | +€417 | +1.4% |
| Amounts payable | 17/49 | €450,127 | €418,333 | -€31,794 | -7.1% |
| Amounts payable after more than one year | 17 | €209,039 | €171,264 | -€37,775 | -18.1% |
| Financial debts | 170/4 | €209,039 | €171,264 | -€37,775 | -18.1% |
| Amounts payable within one year | 42/48 | €145,763 | €148,685 | +€2,922 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €37,775 | €37,775 | = | 0.0% |
| Trade debts | 44 | €15,350 | €9,345 | -€6,005 | -39.1% |
| Suppliers | 440/4 | €15,350 | €9,345 | -€6,005 | -39.1% |
| Taxes, remuneration and social security | 45 | €8,412 | €10,052 | +€1,640 | +19.5% |
| Taxes | 450/3 | €5,512 | €4,947 | -€565 | -10.3% |
| Remuneration and social security | 454/9 | €2,900 | €5,105 | +€2,205 | +76.0% |
| Other amounts payable | 47/48 | €84,226 | €91,513 | +€7,288 | +8.7% |
| Accrued charges and deferred income | 492/3 | €95,325 | €98,385 | +€3,060 | +3.2% |
| Remuneration, social security and pensions | 62 | €38,285 | €40,968 | +€2,682 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,555 | €48,065 | -€15,490 | -24.4% |
| Other operating charges | 640/8 | €1,772 | €1,614 | -€158 | -8.9% |
| Gross operating margin | 9900 | €98,035 | €103,149 | +€5,113 | +5.2% |
| Operating profit (loss) | 9901 | -€5,578 | €12,501 | +€18,079 | |
| Financial income | 75/76B | €430 | €179 | -€250 | -58.2% |
| Recurring financial income | 75 | €430 | €179 | -€250 | -58.2% |
| Financial charges | 65/66B | €5,009 | €7,145 | +€2,136 | +42.6% |
| Recurring financial charges | 65 | €5,009 | €7,145 | +€2,136 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,157 | €5,536 | +€15,692 | |
| Income taxes | 67/77 | €173 | €618 | +€446 | +258% |
| Profit (loss) for the period | 9904 | -€10,330 | €4,917 | +€15,247 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,330 | €4,917 | +€15,247 |
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 25 October 2026 via checked.be.