Libbrecht Duniacha: 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.
Libbrecht Duniacha
Largest movements
- Cash +€45,488
up €45,488 (+69.7%), from €65,282 to €110,770
mainly Net result for the year (+€33,713) and Receivables within one year (+€14,730)
- Receivables within one year -€14,730
down €14,730 (-57.9%), from €25,419 to €10,689
- Reserves +€32,880
up €32,880 (+80.6%), from €40,815 to €73,695
- Accrued charges and deferred income -€1,372
down €1,372 (-100%), from €1,372 to €0
- Gross operating margin -€5,694
down €5,694 (-10.4%), from €54,805 to €49,111
- Taxes -€1,387
down €1,387 (-9.7%), from €14,294 to €12,907
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.
Derived cash bridge
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 | €91,782 | €122,775 | +€30,994 | +33.8% |
| Current assets | 29/58 | €91,782 | €122,775 | +€30,994 | +33.8% |
| Amounts receivable within one year | 40/41 | €25,419 | €10,689 | -€14,730 | -57.9% |
| Trade receivables | 40 | €25,419 | €10,689 | -€14,730 | -57.9% |
| Cash at bank and in hand | 54/58 | €65,282 | €110,770 | +€45,488 | +69.7% |
| Deferred charges and accrued income | 490/1 | €1,080 | €1,316 | +€235 | +21.8% |
| Total equity and liabilities | 10/49 | €91,782 | €122,775 | +€30,994 | +33.8% |
| Equity | 10/15 | €53,415 | €86,295 | +€32,880 | +61.6% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €40,815 | €73,695 | +€32,880 | +80.6% |
| Distributable reserves | 133 | €40,815 | €73,695 | +€32,880 | +80.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €38,367 | €36,481 | -€1,887 | -4.9% |
| Amounts payable within one year | 42/48 | €36,995 | €36,481 | -€514 | -1.4% |
| Trade debts | 44 | €189 | €269 | +€79 | +41.9% |
| Suppliers | 440/4 | €189 | €269 | +€79 | +41.9% |
| Advances received on contracts in progress | 46 | €10 | €0 | -€10 | -100% |
| Taxes, remuneration and social security | 45 | €12,703 | €12,175 | -€529 | -4.2% |
| Taxes | 450/3 | €12,703 | €9,825 | -€2,879 | -22.7% |
| Remuneration and social security | 454/9 | - | €2,350 | +€2,350 | |
| Other amounts payable | 47/48 | €24,092 | €24,037 | -€55 | -0.2% |
| Accrued charges and deferred income | 492/3 | €1,372 | €0 | -€1,372 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €333 | €0 | -€333 | -100% |
| Other operating charges | 640/8 | €684 | €704 | +€20 | +2.9% |
| Gross operating margin | 9900 | €54,805 | €49,111 | -€5,694 | -10.4% |
| Operating profit (loss) | 9901 | €53,788 | €48,407 | -€5,381 | -10.0% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €1,530 | €1,786 | +€257 | +16.8% |
| Recurring financial charges | 65 | €1,530 | €1,786 | +€257 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €52,263 | €46,620 | -€5,643 | -10.8% |
| Income taxes | 67/77 | €14,294 | €12,907 | -€1,387 | -9.7% |
| Profit (loss) for the period | 9904 | €37,969 | €33,713 | -€4,256 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,969 | €33,713 | -€4,256 | -11.2% |
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 28 October 2026 via checked.be.