L'OREAL LIBRAMONT: 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.
What changed
L'OREAL LIBRAMONT
NACE 20.420, Manufacture of chemicals and chemical products
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€11.2m
2023 · €4.0m+€7.3m
Equity
-
not filed
Cash
€415,452
2023 · €989,827-€574,375
Balance sheet total
€116.9m
2023 · €100.8m+€16.0m
Largest movements
Assets
- Tangible fixed assets +€9.7m
up €9.7m (+23.0%), from €42.1m to €51.7m
- Receivables within one year +€8.9m
up €8.9m (+44.9%), from €19.8m to €28.7m
of which Trade receivables: +€8.6m
- Stocks and contracts -€2.1m
down €2.1m (-5.6%), from €37.8m to €35.6m
Equity and liabilities
- Total equity and liabilities +€16.0m
up €16.0m (+15.9%), from €100.8m to €116.9m
Income statement
- Turnover -€23.4m
down €23.4m (-9.0%), from €258.8m to €235.5m
- Goods and materials -€17.2m
down €17.2m (-11.0%), from €157.3m to €140.1m
- Services and other goods -€10.6m
down €10.6m (-18.4%), from €57.6m to €47.0m
- Provisions -€2.6m
down €2.6m, from €177,891 to -€2.4m
From the 2023 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.
Result 2023
€4.0m
Turnover
-€23.4m
Other operating income
-€194,758
Goods and materials
+€17.2m
Services and other goods
+€10.6m
Staff costs
+€1.1m
Depreciation
+€1.4m
Write-downs
+€2.4m
Provisions
+€2.6m
Other operating charges
+€74,234
Other operating items
-€5.6m
Financial income
-€68,900
Financial charges
-€189,525
Other financial items
+€827,687
Taxes
+€443,862
Deferred taxes and other
-€24,361
Result 2024
€11.2m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€28.9m
Investment
-€18.2m
Financing
-€11.2m
Cash 2023
€989,827
From operations (derived)
+€28.9m
Net result for the year
+€11.2m
Depreciation
+€8.7m
Stocks and contracts
+€2.1m
Receivables within one year
-€8.9m
Deferred charges and accrued income
-€340,850
Total equity and liabilities
+€16.0m
Investment (derived)
-€18.2m
Investment in fixed assets (net)
-€18.2m
Financing
-€11.2m
Contributions, distributions and other
-€11.2m
Not broken down
+€2
Cash 2024
€415,452
brings cash intakes cash outdifference the filed balance sheets leave
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,829,386 | €116,850,052 | +€16.0m | +15.9% |
| Fixed assets | 21/28 | €42,272,183 | €51,770,380 | +€9.5m | +22.5% |
| Intangible fixed assets | 21 | €65,764 | €31,738 | -€34,026 | -51.7% |
| Tangible fixed assets | 22/27 | €42,051,322 | €51,733,231 | +€9.7m | +23.0% |
| Land and buildings | 22 | €6,496,398 | €8,278,097 | +€1.8m | +27.4% |
| Plant, machinery and equipment | 23 | €29,742,195 | €33,401,466 | +€3.7m | +12.3% |
| Furniture and vehicles | 24 | €505,508 | €433,653 | -€71,855 | -14.2% |
| Assets under construction and advance payments | 27 | €5,307,221 | €9,620,014 | +€4.3m | +81.3% |
| Financial fixed assets | 28 | €155,098 | €5,411 | -€149,687 | -96.5% |
| Affiliated companies | 280/1 | €150,067 | €0 | -€150,067 | -100% |
| Participating interests | 280 | €150,067 | €0 | -€150,067 | -100% |
| Other financial fixed assets | 284/8 | €5,031 | €5,411 | +€380 | +7.6% |
| Amounts receivable and cash guarantees | 285/8 | €5,031 | €5,411 | +€380 | +7.6% |
| Current assets | 29/58 | €58,557,203 | €65,079,673 | +€6.5m | +11.1% |
| Stocks and contracts in progress | 3 | €37,769,264 | €35,639,764 | -€2.1m | -5.6% |
| Stocks | 30/36 | €37,769,264 | €35,639,764 | -€2.1m | -5.6% |
| Raw materials and consumables | 30/31 | €24,830,411 | €25,294,939 | +€464,528 | +1.9% |
| Work in progress | 32 | €3,689,380 | €2,488,253 | -€1.2m | -32.6% |
| Finished goods | 33 | €9,249,473 | €7,856,572 | -€1.4m | -15.1% |
| Amounts receivable within one year | 40/41 | €19,770,909 | €28,656,406 | +€8.9m | +44.9% |
| Trade receivables | 40 | €17,668,041 | €26,230,135 | +€8.6m | +48.5% |
| Other amounts receivable | 41 | €2,102,869 | €2,426,271 | +€323,402 | +15.4% |
| Cash at bank and in hand | 54/58 | €989,827 | €415,452 | -€574,375 | -58.0% |
| Deferred charges and accrued income | 490/1 | €27,201 | €368,051 | +€340,850 | +1,253% |
| Total equity and liabilities | 10/49 | €100,829,386 | €116,850,052 | +€16.0m | +15.9% |
| Contributions | 10/11 | €15,061,500 | €15,061,500 | = | 0.0% |
| Capital | 10 | €15,061,500 | €15,061,500 | = | 0.0% |
| Issued capital | 100 | €15,061,500 | €15,061,500 | = | 0.0% |
| Reserves | 13 | €1,506,150 | €1,506,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,506,150 | €1,506,150 | = | 0.0% |
| Legal reserve | 130 | €1,506,150 | €1,506,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,490 | €1,973 | +€483 | +32.4% |
| Investment grants | 15 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €8,953,738 | €6,534,182 | -€2.4m | -27.0% |
| Pensions and similar obligations | 160 | €5,993,929 | €4,224,876 | -€1.8m | -29.5% |
| Other liabilities and charges | 164/5 | €2,959,809 | €2,309,306 | -€650,503 | -22.0% |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €75,306,508 | €93,746,247 | +€18.4m | +24.5% |
| Amounts payable within one year | 42/48 | €75,285,785 | €93,655,127 | +€18.4m | +24.4% |
| Financial debts | 43 | €28,000,000 | €33,850,000 | +€5.9m | +20.9% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €28,000,000 | €33,850,000 | +€5.9m | +20.9% |
| Trade debts | 44 | €30,784,620 | €33,030,064 | +€2.2m | +7.3% |
| Suppliers | 440/4 | €30,784,620 | €33,030,064 | +€2.2m | +7.3% |
| Advances received on contracts in progress | 46 | - | €5,600,267 | +€5.6m | |
| Taxes, remuneration and social security | 45 | €12,214,812 | €11,348,851 | -€865,961 | -7.1% |
| Taxes | 450/3 | €1,024,356 | €1,078,335 | +€53,979 | +5.3% |
| Remuneration and social security | 454/9 | €11,190,456 | €10,270,516 | -€919,940 | -8.2% |
| Other amounts payable | 47/48 | €4,286,353 | €9,825,945 | +€5.5m | +129% |
| Accrued charges and deferred income | 492/3 | €20,723 | €91,120 | +€70,397 | +340% |
| Operating income | 70/76A | €267,522,798 | €238,384,507 | -€29.1m | -10.9% |
| Turnover | 70 | €258,844,778 | €235,491,677 | -€23.4m | -9.0% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €2,303,204 | -€3,287,228 | -€5.6m | |
| Own construction capitalised | 72 | €0 | - | = | |
| Other operating income | 74 | €6,374,816 | €6,180,058 | -€194,758 | -3.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €259,190,283 | €223,747,673 | -€35.4m | -13.7% |
| Goods for resale, raw materials and consumables | 60 | €157,326,173 | €140,085,260 | -€17.2m | -11.0% |
| Change in stocks: decrease (increase) | 609 | -€2,628,153 | -€60,190 | +€2.6m | +97.7% |
| Services and other goods | 61 | €57,614,487 | €47,015,324 | -€10.6m | -18.4% |
| Remuneration, social security and pensions | 62 | €31,985,158 | €30,850,907 | -€1.1m | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,127,352 | €8,693,826 | -€1.4m | -14.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,265,538 | -€1,097,537 | -€2.4m | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €177,891 | -€2,419,556 | -€2.6m | |
| Other operating charges | 640/8 | €693,683 | €619,449 | -€74,234 | -10.7% |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Operating profit (loss) | 9901 | €8,332,515 | €14,636,834 | +€6.3m | +75.7% |
| Recurring financial income | 75 | €135,925 | €67,025 | -€68,900 | -50.7% |
| Other financial income | 752/9 | €135,925 | €67,025 | -€68,900 | -50.7% |
| Non-recurring financial income | 76B | - | €827,687 | +€827,687 | |
| Financial charges | 65/66B | €1,362,063 | €1,551,588 | +€189,525 | +13.9% |
| Recurring financial charges | 65 | €1,362,063 | €1,551,588 | +€189,525 | +13.9% |
| Debt charges | 650 | €1,291,346 | €1,544,910 | +€253,564 | +19.6% |
| Other financial charges | 652/9 | €70,717 | €6,678 | -€64,039 | -90.6% |
| Profit (loss) for the period before taxes | 9903 | €7,106,377 | €13,979,958 | +€6.9m | +96.7% |
| Transfer from deferred taxes | 780 | €24,361 | - | -€24,361 | |
| Income taxes | 67/77 | €3,177,578 | €2,733,716 | -€443,862 | -14.0% |
| Taxes | 670/3 | €3,177,578 | €2,733,716 | -€443,862 | -14.0% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €3,953,160 | €11,246,242 | +€7.3m | +184% |
| Profit (loss) for the period to be appropriated | 9905 | €3,953,160 | €11,246,242 | +€7.3m | +184% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.