Libbrecht IT: 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 IT
Largest movements
- Cash +€70,970
up €70,970 (+115%), from €61,460 to €132,430
mainly Net result for the year (+€66,035) and Other debts (+€4,197)
- Receivables within one year +€1,767
up €1,767 (+12.0%), from €14,762 to €16,529
- Reserves +€66,035
up €66,035 (+136%), from €48,578 to €114,614
- Other debts +€4,197
up €4,197 (+107%), from €3,910 to €8,107
- Tax, wage and social debts +€3,720
up €3,720 (+13.0%), from €28,620 to €32,340
of which Taxes: +€7,018
- Gross operating margin +€23,942
up €23,942 (+33.8%), from €70,759 to €94,702
- Taxes +€6,676
up €6,676 (+36.3%), from €18,396 to €25,071
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 | €82,651 | €156,965 | +€74,314 | +89.9% |
| Fixed assets | 21/28 | €5,349 | €6,598 | +€1,249 | +23.3% |
| Tangible fixed assets | 22/27 | €5,349 | €6,598 | +€1,249 | +23.3% |
| Plant, machinery and equipment | 23 | €3,642 | €5,256 | +€1,614 | +44.3% |
| Furniture and vehicles | 24 | €1,708 | €1,342 | -€365 | -21.4% |
| Current assets | 29/58 | €77,302 | €150,367 | +€73,066 | +94.5% |
| Amounts receivable within one year | 40/41 | €14,762 | €16,529 | +€1,767 | +12.0% |
| Trade receivables | 40 | €14,762 | €16,529 | +€1,767 | +12.0% |
| Cash at bank and in hand | 54/58 | €61,460 | €132,430 | +€70,970 | +115% |
| Deferred charges and accrued income | 490/1 | €1,080 | €1,409 | +€329 | +30.5% |
| Total equity and liabilities | 10/49 | €82,651 | €156,965 | +€74,314 | +89.9% |
| Equity | 10/15 | €50,078 | €116,114 | +€66,035 | +132% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €48,578 | €114,614 | +€66,035 | +136% |
| Distributable reserves | 133 | €48,578 | €114,614 | +€66,035 | +136% |
| Amounts payable | 17/49 | €32,572 | €40,852 | +€8,279 | +25.4% |
| Amounts payable within one year | 42/48 | €32,572 | €40,772 | +€8,199 | +25.2% |
| Trade debts | 44 | €43 | €325 | +€282 | +650% |
| Suppliers | 440/4 | €43 | €325 | +€282 | +650% |
| Taxes, remuneration and social security | 45 | €28,620 | €32,340 | +€3,720 | +13.0% |
| Taxes | 450/3 | €25,322 | €32,340 | +€7,018 | +27.7% |
| Remuneration and social security | 454/9 | €3,297 | - | -€3,297 | |
| Other amounts payable | 47/48 | €3,910 | €8,107 | +€4,197 | +107% |
| Accrued charges and deferred income | 492/3 | - | €80 | +€80 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,620 | €2,064 | -€555 | -21.2% |
| Gross operating margin | 9900 | €70,759 | €94,702 | +€23,942 | +33.8% |
| Operating profit (loss) | 9901 | €68,139 | €92,637 | +€24,498 | +36.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,165 | €1,531 | +€366 | +31.4% |
| Recurring financial charges | 65 | €1,165 | €1,531 | +€366 | +31.4% |
| Profit (loss) for the period before taxes | 9903 | €66,974 | €91,107 | +€24,132 | +36.0% |
| Income taxes | 67/77 | €18,396 | €25,071 | +€6,676 | +36.3% |
| Profit (loss) for the period | 9904 | €48,578 | €66,035 | +€17,457 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,578 | €66,035 | +€17,457 | +35.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.