LIBBURO: 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.
LIBBURO
Largest movements
- Receivables within one year +€54,704
up €54,704 (+234.3%), from €23,350 to €78,054
of which Trade receivables: +€55,357
- Cash +€24,768
up €24,768 (+1325.8%), from €1,868 to €26,636
mainly Trade debts (+€94,487) and Other debts (+€7,416)
- Stocks and contracts +€4,995
up €4,995 (+42.3%), from €11,804 to €16,799
- Tangible fixed assets -€1,633
down €1,633 (-14.6%), from €11,173 to €9,540
of which Plant, machinery and equipment: -€1,556
- Trade debts +€94,487
up €94,487 (+679.2%), from €13,912 to €108,399
- Profit (loss) carried forward -€10,609
down €10,609 (-2983.2%), from -€356 to -€10,965
- Other debts +€7,416
new in 2025: €7,416
- Short-term financial debts -€4,637
down €4,637 (-57.2%), from €8,112 to €3,475
- Current portion of long-term debt -€3,200
down €3,200 (-90.8%), from €3,523 to €323
- Financial charges -€1,808
no longer reported in 2025 (was €1,808)
- Other operating charges +€1,484
up €1,484 (+449.1%), from €331 to €1,815
- Gross operating margin -€438
down €438 (-6.2%), from -€7,086 to -€7,524
- Financial income +€183
up €183 (+102.0%), from €180 to €363
- Depreciation -€153
down €153 (-8.5%), from €1,785 to €1,633
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 | €48,574 | €131,708 | +€83,133 | +171.1% |
| Fixed assets | 21/28 | €11,173 | €9,540 | -€1,633 | -14.6% |
| Tangible fixed assets | 22/27 | €11,173 | €9,540 | -€1,633 | -14.6% |
| Plant, machinery and equipment | 23 | €11,096 | €9,540 | -€1,556 | -14.0% |
| Furniture and vehicles | 24 | €76 | - | -€76 | |
| Current assets | 29/58 | €37,402 | €122,168 | +€84,766 | +226.6% |
| Stocks and contracts in progress | 3 | €11,804 | €16,799 | +€4,995 | +42.3% |
| Stocks | 30/36 | €11,804 | €16,799 | +€4,995 | +42.3% |
| Amounts receivable within one year | 40/41 | €23,350 | €78,054 | +€54,704 | +234.3% |
| Trade receivables | 40 | €6,213 | €61,570 | +€55,357 | +890.9% |
| Other amounts receivable | 41 | €17,137 | €16,484 | -€653 | -3.8% |
| Cash at bank and in hand | 54/58 | €1,868 | €26,636 | +€24,768 | +1325.8% |
| Deferred charges and accrued income | 490/1 | €379 | €678 | +€299 | +78.8% |
| Total equity and liabilities | 10/49 | €48,574 | €131,708 | +€83,133 | +171.1% |
| Equity | 10/15 | €22,704 | €12,095 | -€10,609 | -46.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€356 | -€10,965 | -€10,609 | -2983.2% |
| Amounts payable | 17/49 | €25,870 | €119,613 | +€93,743 | +362.4% |
| Amounts payable after more than one year | 17 | €323 | - | -€323 | |
| Financial debts | 170/4 | €323 | - | -€323 | |
| Amounts payable within one year | 42/48 | €25,547 | €119,613 | +€94,066 | +368.2% |
| Current portion of amounts payable after more than one year | 42 | €3,523 | €323 | -€3,200 | -90.8% |
| Financial debts | 43 | €8,112 | €3,475 | -€4,637 | -57.2% |
| Credit institutions | 430/8 | €8,112 | €3,475 | -€4,637 | -57.2% |
| Trade debts | 44 | €13,912 | €108,399 | +€94,487 | +679.2% |
| Suppliers | 440/4 | €13,912 | €108,399 | +€94,487 | +679.2% |
| Other amounts payable | 47/48 | - | €7,416 | +€7,416 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,785 | €1,633 | -€153 | -8.5% |
| Other operating charges | 640/8 | €331 | €1,815 | +€1,484 | +449.1% |
| Gross operating margin | 9900 | -€7,086 | -€7,524 | -€438 | -6.2% |
| Operating profit (loss) | 9901 | -€9,202 | -€10,972 | -€1,770 | -19.2% |
| Financial income | 75/76B | €180 | €363 | +€183 | +102.0% |
| Recurring financial income | 75 | €180 | €363 | +€183 | +102.0% |
| Financial charges | 65/66B | €1,808 | - | -€1,808 | |
| Recurring financial charges | 65 | €1,808 | - | -€1,808 | |
| Profit (loss) for the period before taxes | 9903 | -€10,831 | -€10,609 | +€221 | +2.0% |
| Profit (loss) for the period | 9904 | -€10,831 | -€10,609 | +€221 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,831 | -€10,609 | +€221 | +2.0% |
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.