Libeer IT Services: 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.
Libeer IT Services
Largest movements
- Tangible fixed assets +€8,335
up €8,335 (+128.7%), from €6,477 to €14,812
of which Furniture and vehicles: +€6,457
- Cash +€5,863
up €5,863 (+5.1%), from €114,748 to €120,611
mainly Other debts (+€147,522) and Net result for the year (+€45,046)
- Deferred charges and accrued income -€3,120
down €3,120 (-25.5%), from €12,244 to €9,124
- Receivables within one year -€1,714
down €1,714 (-8.1%), from €21,216 to €19,502
of which Trade receivables: -€1,754
- Other debts +€147,522
up €147,522 (+919712.7%), from €16 to €147,538
- Profit (loss) carried forward -€134,954
down €134,954 (-94.6%), from €142,691 to €7,737
- Trade debts -€2,162
down €2,162 (-62.3%), from €3,469 to €1,308
- Gross operating margin +€2,057
up €2,057 (+3.2%), from €65,290 to €67,347
- Taxes +€1,567
up €1,567 (+11.3%), from €13,824 to €15,391
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 | €154,685 | €164,049 | +€9,364 | +6.1% |
| Fixed assets | 21/28 | €6,477 | €14,812 | +€8,335 | +128.7% |
| Tangible fixed assets | 22/27 | €6,477 | €14,812 | +€8,335 | +128.7% |
| Plant, machinery and equipment | 23 | €1,192 | €866 | -€326 | -27.4% |
| Furniture and vehicles | 24 | €0 | €6,457 | +€6,457 | |
| Other tangible fixed assets | 26 | €5,285 | €7,489 | +€2,204 | +41.7% |
| Current assets | 29/58 | €148,208 | €149,236 | +€1,029 | +0.7% |
| Amounts receivable within one year | 40/41 | €21,216 | €19,502 | -€1,714 | -8.1% |
| Trade receivables | 40 | €18,421 | €16,667 | -€1,754 | -9.5% |
| Other amounts receivable | 41 | €2,795 | €2,835 | +€40 | +1.4% |
| Cash at bank and in hand | 54/58 | €114,748 | €120,611 | +€5,863 | +5.1% |
| Deferred charges and accrued income | 490/1 | €12,244 | €9,124 | -€3,120 | -25.5% |
| Total equity and liabilities | 10/49 | €154,685 | €164,049 | +€9,364 | +6.1% |
| Equity | 10/15 | €147,691 | €12,737 | -€134,954 | -91.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,691 | €7,737 | -€134,954 | -94.6% |
| Amounts payable | 17/49 | €6,994 | €151,311 | +€144,318 | +2063.5% |
| Amounts payable within one year | 42/48 | €6,916 | €151,311 | +€144,395 | +2087.8% |
| Trade debts | 44 | €3,469 | €1,308 | -€2,162 | -62.3% |
| Suppliers | 440/4 | €3,469 | €1,308 | -€2,162 | -62.3% |
| Taxes, remuneration and social security | 45 | €3,431 | €2,466 | -€965 | -28.1% |
| Taxes | 450/3 | €3,431 | €2,466 | -€965 | -28.1% |
| Other amounts payable | 47/48 | €16 | €147,538 | +€147,522 | +919712.7% |
| Accrued charges and deferred income | 492/3 | €78 | €0 | -€78 | -100.0% |
| Non-recurring operating income | 76A | - | €1,183 | +€1,183 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,082 | €1,617 | +€535 | +49.4% |
| Other operating charges | 640/8 | €1,701 | €1,346 | -€355 | -20.9% |
| Gross operating margin | 9900 | €65,290 | €67,347 | +€2,057 | +3.2% |
| Operating profit (loss) | 9901 | €62,507 | €64,384 | +€1,878 | +3.0% |
| Financial income | 75/76B | €0 | €5 | +€5 | +24950.0% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +24950.0% |
| Financial charges | 65/66B | €4,596 | €3,952 | -€644 | -14.0% |
| Recurring financial charges | 65 | €4,596 | €3,952 | -€644 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €57,911 | €60,437 | +€2,526 | +4.4% |
| Income taxes | 67/77 | €13,824 | €15,391 | +€1,567 | +11.3% |
| Profit (loss) for the period | 9904 | €44,087 | €45,046 | +€959 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,087 | €45,046 | +€959 | +2.2% |
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 11 October 2026 via checked.be.