ILIBRIS: 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.
ILIBRIS
Largest movements
- Cash +€69,538
up €69,538 (+30.5%), from €228,322 to €297,860
mainly Trade debts (+€55,860) and Receivables within one year (+€28,239)
- Receivables within one year -€28,239
down €28,239 (-17.7%), from €159,989 to €131,750
of which Trade receivables: -€29,423
- Trade debts +€55,860
up €55,860 (+45.9%), from €121,746 to €177,605
- Other debts -€15,146
no longer reported in 2025 (was €15,146)
- Tax, wage and social debts -€6,095
down €6,095 (-9.3%), from €65,337 to €59,242
of which Taxes: -€6,679
- Reserves +€4,443
up €4,443 (+2.7%), from €166,320 to €170,762
of which Distributable reserves: +€4,443
- Gross operating margin -€20,724
down €20,724 (-6.6%), from €314,702 to €293,978
- Staff costs -€17,340
down €17,340 (-5.9%), from €294,843 to €277,504
- Write-downs +€5,513
new in 2025: €5,513
- Taxes -€3,228
down €3,228 (-46.1%), from €6,996 to €3,769
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 | €390,890 | €431,891 | +€41,001 | +10.5% |
| Fixed assets | 21/28 | €1,299 | €951 | -€348 | -26.8% |
| Tangible fixed assets | 22/27 | €1,230 | €951 | -€279 | -22.7% |
| Plant, machinery and equipment | 23 | €1,230 | €951 | -€279 | -22.7% |
| Financial fixed assets | 28 | €69 | - | -€69 | |
| Current assets | 29/58 | €389,590 | €430,940 | +€41,349 | +10.6% |
| Amounts receivable within one year | 40/41 | €159,989 | €131,750 | -€28,239 | -17.7% |
| Trade receivables | 40 | €159,574 | €130,151 | -€29,423 | -18.4% |
| Other amounts receivable | 41 | €415 | €1,599 | +€1,184 | +285.2% |
| Cash at bank and in hand | 54/58 | €228,322 | €297,860 | +€69,538 | +30.5% |
| Deferred charges and accrued income | 490/1 | €1,279 | €1,330 | +€51 | +4.0% |
| Total equity and liabilities | 10/49 | €390,890 | €431,891 | +€41,001 | +10.5% |
| Equity | 10/15 | €184,912 | €189,354 | +€4,443 | +2.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €166,320 | €170,762 | +€4,443 | +2.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €164,460 | €168,903 | +€4,443 | +2.7% |
| Amounts payable | 17/49 | €205,978 | €242,537 | +€36,559 | +17.7% |
| Amounts payable within one year | 42/48 | €202,228 | €236,847 | +€34,619 | +17.1% |
| Trade debts | 44 | €121,746 | €177,605 | +€55,860 | +45.9% |
| Suppliers | 440/4 | €121,746 | €177,605 | +€55,860 | +45.9% |
| Taxes, remuneration and social security | 45 | €65,337 | €59,242 | -€6,095 | -9.3% |
| Taxes | 450/3 | €34,554 | €27,875 | -€6,679 | -19.3% |
| Remuneration and social security | 454/9 | €30,782 | €31,367 | +€584 | +1.9% |
| Other amounts payable | 47/48 | €15,146 | - | -€15,146 | |
| Accrued charges and deferred income | 492/3 | €3,750 | €5,690 | +€1,940 | +51.7% |
| Remuneration, social security and pensions | 62 | €294,843 | €277,504 | -€17,340 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,766 | €1,493 | -€1,273 | -46.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,513 | +€5,513 | |
| Other operating charges | 640/8 | €505 | €644 | +€139 | +27.5% |
| Gross operating margin | 9900 | €314,702 | €293,978 | -€20,724 | -6.6% |
| Operating profit (loss) | 9901 | €16,588 | €8,824 | -€7,763 | -46.8% |
| Financial income | 75/76B | €143 | €99 | -€44 | -30.7% |
| Recurring financial income | 75 | €143 | €99 | -€44 | -30.7% |
| Financial charges | 65/66B | €815 | €712 | -€103 | -12.6% |
| Recurring financial charges | 65 | €815 | €712 | -€103 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €15,916 | €8,211 | -€7,705 | -48.4% |
| Income taxes | 67/77 | €6,996 | €3,769 | -€3,228 | -46.1% |
| Profit (loss) for the period | 9904 | €8,920 | €4,443 | -€4,477 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,920 | €4,443 | -€4,477 | -50.2% |
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 11 October 2026 via checked.be.