LIBART-BOIS: 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.
LIBART-BOIS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,147 | €12,147 | = | 0.0% |
| Fixed assets | 21/28 | €12,147 | €12,147 | = | 0.0% |
| Tangible fixed assets | 22/27 | €12,147 | €12,147 | = | 0.0% |
| Land and buildings | 22 | €12,147 | €12,147 | = | 0.0% |
| Total equity and liabilities | 10/49 | €12,147 | €12,147 | = | 0.0% |
| Equity | 10/15 | -€267,291 | -€267,291 | = | 0.0% |
| Contributions | 10/11 | €85,523 | €85,523 | = | 0.0% |
| Capital | 10 | €85,523 | €85,523 | = | 0.0% |
| Issued capital | 100 | €85,523 | €85,523 | = | 0.0% |
| Reserves | 13 | €84,046 | €84,046 | = | 0.0% |
| Non-distributable reserves | 130/1 | €35,622 | €35,622 | = | 0.0% |
| Legal reserve | 130 | €8,552 | €8,552 | = | 0.0% |
| Other | 1319 | €27,070 | €27,070 | = | 0.0% |
| Distributable reserves | 133 | €48,424 | €48,424 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€436,861 | -€436,861 | = | 0.0% |
| Amounts payable | 17/49 | €279,438 | €279,438 | = | 0.0% |
| Amounts payable within one year | 42/48 | €279,438 | €279,438 | = | 0.0% |
| Other amounts payable | 47/48 | €279,438 | €279,438 | = | 0.0% |
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 10 October 2026 via checked.be.