LIBBRECHT ELEKTRICITEITSWERKEN: what changed
LIBBRECHT ELEKTRICITEITSWERKEN
Largest movements
- Cash -€28,232
down €28,232 (-40.4%), from €69,886 to €41,654
mainly Other debts (-€22,700) and Receivables within one year (-€6,865)
- Receivables within one year +€6,865
up €6,865 (+101%), from €6,808 to €13,673
of which Other amounts receivable: +€5,525
- Stocks and contracts +€2,969
up €2,969 (+12.9%), from €23,031 to €26,000
of which Contracts in progress: +€8,000
- Deferred charges and accrued income -€1,317
down €1,317 (-66.8%), from €1,972 to €655
- Other debts -€22,700
down €22,700 (-100%), from €22,700 to €0
- Reserves +€4,998
up €4,998 (+26.1%), from €19,179 to €24,176
of which Distributable reserves: +€4,998
- Trade debts -€3,003
down €3,003 (-95.9%), from €3,131 to €128
- Gross operating margin +€23,055
up €23,055, from -€17,423 to €5,633
- Depreciation -€5,766
down €5,766 (-91.2%), from €6,321 to €555
- Financial income +€1,298
up €1,298 (+445%), from €292 to €1,590
- Taxes +€436
up €436 (+179%), from €243 to €679
- Other operating charges -€197
down €197 (-18.5%), from €1,061 to €865
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,252 | €81,982 | -€20,270 | -19.8% |
| Fixed assets | 21/28 | €555 | €0 | -€555 | -100% |
| Tangible fixed assets | 22/27 | €555 | €0 | -€555 | -100% |
| Plant, machinery and equipment | 23 | €347 | €0 | -€347 | -100% |
| Furniture and vehicles | 24 | €207 | €0 | -€207 | -100% |
| Current assets | 29/58 | €101,697 | €81,982 | -€19,715 | -19.4% |
| Stocks and contracts in progress | 3 | €23,031 | €26,000 | +€2,969 | +12.9% |
| Stocks | 30/36 | €5,031 | €0 | -€5,031 | -100% |
| Contracts in progress | 37 | €18,000 | €26,000 | +€8,000 | +44.4% |
| Amounts receivable within one year | 40/41 | €6,808 | €13,673 | +€6,865 | +101% |
| Trade receivables | 40 | €6,190 | €7,530 | +€1,340 | +21.7% |
| Other amounts receivable | 41 | €618 | €6,143 | +€5,525 | +894% |
| Cash at bank and in hand | 54/58 | €69,886 | €41,654 | -€28,232 | -40.4% |
| Deferred charges and accrued income | 490/1 | €1,972 | €655 | -€1,317 | -66.8% |
| Total equity and liabilities | 10/49 | €102,252 | €81,982 | -€20,270 | -19.8% |
| Equity | 10/15 | €74,677 | €79,675 | +€4,998 | +6.7% |
| Contributions | 10/11 | €80,500 | €80,500 | = | 0.0% |
| Reserves | 13 | €19,179 | €24,176 | +€4,998 | +26.1% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €6,679 | €11,676 | +€4,998 | +74.8% |
| Profit (loss) carried forward | 14 | -€25,001 | -€25,001 | = | 0.0% |
| Amounts payable | 17/49 | €27,574 | €2,307 | -€25,268 | -91.6% |
| Amounts payable within one year | 42/48 | €26,074 | €807 | -€25,268 | -96.9% |
| Trade debts | 44 | €3,131 | €128 | -€3,003 | -95.9% |
| Suppliers | 440/4 | €3,131 | €128 | -€3,003 | -95.9% |
| Taxes, remuneration and social security | 45 | €243 | €679 | +€436 | +179% |
| Taxes | 450/3 | €243 | €679 | +€436 | +179% |
| Other amounts payable | 47/48 | €22,700 | €0 | -€22,700 | -100% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,321 | €555 | -€5,766 | -91.2% |
| Other operating charges | 640/8 | €1,061 | €865 | -€197 | -18.5% |
| Gross operating margin | 9900 | -€17,423 | €5,633 | +€23,055 | |
| Operating profit (loss) | 9901 | -€24,805 | €4,214 | +€29,019 | |
| Financial income | 75/76B | €292 | €1,590 | +€1,298 | +445% |
| Recurring financial income | 75 | €292 | €1,590 | +€1,298 | +445% |
| Financial charges | 65/66B | €132 | €127 | -€5 | -3.8% |
| Recurring financial charges | 65 | €132 | €127 | -€5 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | -€24,645 | €5,676 | +€30,321 | |
| Income taxes | 67/77 | €243 | €679 | +€436 | +179% |
| Profit (loss) for the period | 9904 | -€24,888 | €4,998 | +€29,886 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,888 | €4,998 | +€29,886 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.