Le Liboke: 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.
Le Liboke
Largest movements
- Receivables within one year -€6,556
down €6,556 (-10.6%), from €62,099 to €55,542
of which Trade receivables: -€60,901
- Receivables after one year -€4,585
down €4,585 (-7.0%), from €65,500 to €60,915
- Cash -€1,965
down €1,965 (-78.8%), from €2,493 to €529
mainly Advances received (-€56,585) and Contributions, distributions and other (-€36,000)
- Advances received -€56,585
no longer reported in 2025 (was €56,585)
- Tax, wage and social debts +€20,525
up €20,525 (+114.2%), from €17,976 to €38,500
of which Taxes: +€19,422
- Profit (loss) carried forward +€10,784
up €10,784 (+143.3%), from €7,527 to €18,310
- Other debts +€8,887
up €8,887 (+32.8%), from €27,113 to €36,000
- Trade debts +€3,284
up €3,284 (+126.8%), from €2,591 to €5,874
- Staff costs +€37,542
up €37,542 (+395.6%), from €9,491 to €47,033
- Gross operating margin +€14,906
up €14,906 (+18.0%), from €82,604 to €97,510
- Financial income +€3,716
up €3,716 (+478.0%), from €777 to €4,493
- Financial charges +€1,468
up €1,468 (+1262.6%), from €116 to €1,584
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 | €130,382 | €117,276 | -€13,106 | -10.1% |
| Fixed assets | 21/28 | €291 | €291 | = | 0.0% |
| Tangible fixed assets | 22/27 | €291 | €291 | = | 0.0% |
| Furniture and vehicles | 24 | €291 | €291 | = | 0.0% |
| Current assets | 29/58 | €130,092 | €116,986 | -€13,106 | -10.1% |
| Amounts receivable after more than one year | 29 | €65,500 | €60,915 | -€4,585 | -7.0% |
| Other amounts receivable | 291 | €65,500 | €60,915 | -€4,585 | -7.0% |
| Amounts receivable within one year | 40/41 | €62,099 | €55,542 | -€6,556 | -10.6% |
| Trade receivables | 40 | €62,099 | €1,198 | -€60,901 | -98.1% |
| Other amounts receivable | 41 | - | €54,344 | +€54,344 | |
| Cash at bank and in hand | 54/58 | €2,493 | €529 | -€1,965 | -78.8% |
| Total equity and liabilities | 10/49 | €130,382 | €117,276 | -€13,106 | -10.1% |
| Equity | 10/15 | €26,119 | €36,902 | +€10,784 | +41.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,527 | €18,310 | +€10,784 | +143.3% |
| Amounts payable | 17/49 | €104,264 | €80,374 | -€23,890 | -22.9% |
| Amounts payable within one year | 42/48 | €104,264 | €80,374 | -€23,890 | -22.9% |
| Trade debts | 44 | €2,591 | €5,874 | +€3,284 | +126.8% |
| Suppliers | 440/4 | €2,591 | €5,874 | +€3,284 | +126.8% |
| Advances received on contracts in progress | 46 | €56,585 | - | -€56,585 | |
| Taxes, remuneration and social security | 45 | €17,976 | €38,500 | +€20,525 | +114.2% |
| Taxes | 450/3 | €15,672 | €35,093 | +€19,422 | +123.9% |
| Remuneration and social security | 454/9 | €2,304 | €3,407 | +€1,103 | +47.9% |
| Other amounts payable | 47/48 | €27,113 | €36,000 | +€8,887 | +32.8% |
| Remuneration, social security and pensions | 62 | €9,491 | €47,033 | +€37,542 | +395.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €503 | - | -€503 | |
| Other operating charges | 640/8 | - | €354 | +€354 | |
| Gross operating margin | 9900 | €82,604 | €97,510 | +€14,906 | +18.0% |
| Operating profit (loss) | 9901 | €72,609 | €50,123 | -€22,487 | -31.0% |
| Financial income | 75/76B | €777 | €4,493 | +€3,716 | +478.0% |
| Recurring financial income | 75 | €777 | €4,493 | +€3,716 | +478.0% |
| Financial charges | 65/66B | €116 | €1,584 | +€1,468 | +1262.6% |
| Recurring financial charges | 65 | €116 | €1,584 | +€1,468 | +1262.6% |
| Profit (loss) for the period before taxes | 9903 | €73,270 | €53,032 | -€20,239 | -27.6% |
| Income taxes | 67/77 | €6,053 | €6,248 | +€195 | +3.2% |
| Profit (loss) for the period | 9904 | €67,217 | €46,784 | -€20,434 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €67,217 | €46,784 | -€20,434 | -30.4% |
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.