Katty LIBOTTE: 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.
Katty LIBOTTE
Largest movements
- Tangible fixed assets -€9,280
down €9,280 (-26.6%), from €34,833 to €25,553
- Deferred charges and accrued income -€8,153
down €8,153 (-43.4%), from €18,805 to €10,652
- Cash -€5,559
down €5,559 (-31.3%), from €17,760 to €12,201
mainly Tax, wage and social debts (-€9,439) and Net result for the year (-€8,203)
- Tax, wage and social debts -€9,439
down €9,439 (-46.1%), from €20,481 to €11,042
of which Taxes: -€9,939
- Profit (loss) carried forward -€8,203
down €8,203 (-23.5%), from €34,845 to €26,642
- Debts after one year -€7,306
down €7,306 (-34.5%), from €21,176 to €13,870
- Gross operating margin -€4,958
down €4,958 (-72.7%), from €6,822 to €1,864
- Financial charges -€298
down €298 (-24.1%), from €1,236 to €938
- Financial income -€284
down €284 (-20.3%), from €1,401 to €1,117
- Taxes +€164
up €164, from -€23 to €141
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 | €91,391 | €67,748 | -€23,644 | -25.9% |
| Fixed assets | 21/28 | €34,833 | €25,553 | -€9,280 | -26.6% |
| Tangible fixed assets | 22/27 | €34,833 | €25,553 | -€9,280 | -26.6% |
| Furniture and vehicles | 24 | €34,833 | €25,553 | -€9,280 | -26.6% |
| Current assets | 29/58 | €56,558 | €42,195 | -€14,363 | -25.4% |
| Amounts receivable within one year | 40/41 | €19,992 | €19,341 | -€651 | -3.3% |
| Other amounts receivable | 41 | €19,992 | €19,341 | -€651 | -3.3% |
| Cash at bank and in hand | 54/58 | €17,760 | €12,201 | -€5,559 | -31.3% |
| Deferred charges and accrued income | 490/1 | €18,805 | €10,652 | -€8,153 | -43.4% |
| Total equity and liabilities | 10/49 | €91,391 | €67,748 | -€23,644 | -25.9% |
| Equity | 10/15 | €40,845 | €32,642 | -€8,203 | -20.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,845 | €26,642 | -€8,203 | -23.5% |
| Amounts payable | 17/49 | €50,546 | €35,106 | -€15,441 | -30.5% |
| Amounts payable after more than one year | 17 | €21,176 | €13,870 | -€7,306 | -34.5% |
| Financial debts | 170/4 | €21,176 | €13,870 | -€7,306 | -34.5% |
| Amounts payable within one year | 42/48 | €29,370 | €20,937 | -€8,433 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €7,128 | €7,306 | +€178 | +2.5% |
| Trade debts | 44 | €1,761 | €2,589 | +€828 | +47.0% |
| Suppliers | 440/4 | €1,761 | €2,589 | +€828 | +47.0% |
| Taxes, remuneration and social security | 45 | €20,481 | €11,042 | -€9,439 | -46.1% |
| Taxes | 450/3 | €16,981 | €7,042 | -€9,939 | -58.5% |
| Remuneration and social security | 454/9 | €3,500 | €4,000 | +€500 | +14.3% |
| Accrued charges and deferred income | 492/3 | - | €299 | +€299 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,280 | €9,280 | = | 0.0% |
| Other operating charges | 640/8 | €803 | €824 | +€21 | +2.7% |
| Gross operating margin | 9900 | €6,822 | €1,864 | -€4,958 | -72.7% |
| Operating profit (loss) | 9901 | -€3,261 | -€8,241 | -€4,980 | -152.7% |
| Financial income | 75/76B | €1,401 | €1,117 | -€284 | -20.3% |
| Recurring financial income | 75 | €1,401 | €1,117 | -€284 | -20.3% |
| Financial charges | 65/66B | €1,236 | €938 | -€298 | -24.1% |
| Recurring financial charges | 65 | €1,236 | €938 | -€298 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,096 | -€8,062 | -€4,966 | -160.4% |
| Income taxes | 67/77 | -€23 | €141 | +€164 | |
| Profit (loss) for the period | 9904 | -€3,073 | -€8,203 | -€5,130 | -166.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,073 | -€8,203 | -€5,130 | -166.9% |
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.