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LIB Invest: 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

LIB Invest

BE 0750.495.235
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€3,694
2024 · -€4,840+€1,146
Equity
-€24,013
2024 · -€20,319-€3,694
Cash
€74
2024 · €391-€317
Balance sheet total
€71,211
2024 · €71,528-€317

Largest movements

2024 to 2025
Assets

No asset line moved by more than 1% of the balance sheet total.

    Equity and liabilities
    • Profit (loss) carried forward -€3,694

      down €3,694 (-14.0%), from -€26,319 to -€30,013

    • Other debts +€2,800

      up €2,800 (+3.1%), from €90,550 to €93,350

    Income statement
    • Gross operating margin +€1,024

      up €1,024 (+26.7%), from -€3,836 to -€2,812

    • Other operating charges -€138

      down €138 (-20.0%), from €687 to €550

    From the 2024 result to the 2025 result

    effect on the 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 2024 -€4,840
    Gross operating margin +€1,024
    Other operating charges +€138
    Financial charges -€15
    Result 2025 -€3,694
    raises the resultlowers the result

    Derived cash bridge

    cash 2024 to 2025

    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.

    From operations -€317
    Investment €0
    Financing €0
    Cash 2024 €391
    Net result for the year -€3,694
    Trade debts +€576
    Other debts +€2,800
    Cash 2025 €74
    brings cash intakes cash out
    Every line side by side 22 lines
    Line Code 2024 2025 Change %
    Total assets 20/58 €71,528 €71,211 -€317 -0.4%
    Fixed assets 21/28 €71,137 €71,137 = 0.0%
    Financial fixed assets 28 €71,137 €71,137 = 0.0%
    Current assets 29/58 €391 €74 -€317 -81.1%
    Cash at bank and in hand 54/58 €391 €74 -€317 -81.1%
    Total equity and liabilities 10/49 €71,528 €71,211 -€317 -0.4%
    Equity 10/15 -€20,319 -€24,013 -€3,694 -18.2%
    Contributions 10/11 €6,000 €6,000 = 0.0%
    Profit (loss) carried forward 14 -€26,319 -€30,013 -€3,694 -14.0%
    Amounts payable 17/49 €91,848 €95,224 +€3,376 +3.7%
    Amounts payable within one year 42/48 €91,848 €95,224 +€3,376 +3.7%
    Trade debts 44 €1,298 €1,874 +€576 +44.4%
    Suppliers 440/4 €1,298 €1,874 +€576 +44.4%
    Other amounts payable 47/48 €90,550 €93,350 +€2,800 +3.1%
    Other operating charges 640/8 €687 €550 -€138 -20.0%
    Gross operating margin 9900 -€3,836 -€2,812 +€1,024 +26.7%
    Operating profit (loss) 9901 -€4,523 -€3,362 +€1,161 +25.7%
    Financial charges 65/66B €317 €332 +€15 +4.8%
    Recurring financial charges 65 €317 €332 +€15 +4.8%
    Profit (loss) for the period before taxes 9903 -€4,840 -€3,694 +€1,146 +23.7%
    Profit (loss) for the period 9904 -€4,840 -€3,694 +€1,146 +23.7%
    Profit (loss) for the period to be appropriated 9905 -€4,840 -€3,694 +€1,146 +23.7%

    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 13 October 2026 via checked.be.