LIBAUIMMO: 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.
LIBAUIMMO
Largest movements
- Cash +€22,418
up €22,418 (+122.1%), from €18,366 to €40,785
mainly Depreciation (+€18,445) and Net result for the year (+€13,424)
- Tangible fixed assets -€18,445
down €18,445 (-6.4%), from €290,399 to €271,954
of which Plant, machinery and equipment: -€18,445
- Reserves +€18,224
up €18,224 (+276.1%), from €6,600 to €24,824
- Other debts -€9,800
down €9,800 (-97.8%), from €10,017 to €217
- Profit (loss) carried forward -€7,209
down €7,209 (-21.1%), from €34,181 to €26,973
- Tax, wage and social debts +€6,873
new in 2025: €6,873
- Current portion of long-term debt -€4,054
no longer reported in 2025 (was €4,054)
- Depreciation -€9,302
down €9,302 (-33.5%), from €27,747 to €18,445
- Taxes +€6,873
new in 2025: €6,873
- Gross operating margin +€2,888
up €2,888 (+7.5%), from €38,625 to €41,513
- Financial charges -€966
down €966 (-91.7%), from €1,054 to €88
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 | €326,401 | €330,374 | +€3,973 | +1.2% |
| Fixed assets | 21/28 | €290,399 | €271,954 | -€18,445 | -6.4% |
| Tangible fixed assets | 22/27 | €290,399 | €271,954 | -€18,445 | -6.4% |
| Land and buildings | 22 | €48,974 | €48,974 | = | 0.0% |
| Plant, machinery and equipment | 23 | €241,425 | €222,979 | -€18,445 | -7.6% |
| Current assets | 29/58 | €36,002 | €58,420 | +€22,418 | +62.3% |
| Amounts receivable within one year | 40/41 | €16,636 | €16,636 | = | 0.0% |
| Other amounts receivable | 41 | €16,636 | €16,636 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,366 | €40,785 | +€22,418 | +122.1% |
| Deferred charges and accrued income | 490/1 | €1,000 | €1,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €326,401 | €330,374 | +€3,973 | +1.2% |
| Equity | 10/15 | €140,781 | €151,796 | +€11,015 | +7.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Outside capital | 11 | €100,000 | €100,000 | = | 0.0% |
| Other | 1109/19 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €6,600 | €24,824 | +€18,224 | +276.1% |
| Distributable reserves | 133 | €6,600 | €24,824 | +€18,224 | +276.1% |
| Profit (loss) carried forward | 14 | €34,181 | €26,973 | -€7,209 | -21.1% |
| Amounts payable | 17/49 | €185,620 | €178,578 | -€7,042 | -3.8% |
| Amounts payable after more than one year | 17 | €171,488 | €171,488 | = | 0.0% |
| Financial debts | 170/4 | €171,488 | €171,488 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,132 | €7,090 | -€7,042 | -49.8% |
| Current portion of amounts payable after more than one year | 42 | €4,054 | - | -€4,054 | |
| Trade debts | 44 | €61 | - | -€61 | |
| Suppliers | 440/4 | €61 | - | -€61 | |
| Taxes, remuneration and social security | 45 | - | €6,873 | +€6,873 | |
| Taxes | 450/3 | - | €6,873 | +€6,873 | |
| Other amounts payable | 47/48 | €10,017 | €217 | -€9,800 | -97.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,747 | €18,445 | -€9,302 | -33.5% |
| Other operating charges | 640/8 | €2,598 | €2,683 | +€86 | +3.3% |
| Gross operating margin | 9900 | €38,625 | €41,513 | +€2,888 | +7.5% |
| Operating profit (loss) | 9901 | €8,280 | €20,385 | +€12,105 | +146.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,054 | €88 | -€966 | -91.7% |
| Recurring financial charges | 65 | €1,054 | €88 | -€966 | -91.7% |
| Profit (loss) for the period before taxes | 9903 | €7,226 | €20,297 | +€13,071 | +180.9% |
| Income taxes | 67/77 | - | €6,873 | +€6,873 | |
| Profit (loss) for the period | 9904 | €7,226 | €13,424 | +€6,197 | +85.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,226 | €13,424 | +€6,197 | +85.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.