Libellule-Bleu: 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.
Libellule-Bleu
Largest movements
- Cash +€63,604
up €63,604 (+123.3%), from €51,592 to €115,196
mainly Net result for the year (+€63,317) and Tax, wage and social debts (+€7,733)
- Tangible fixed assets +€4,002
new in 2025: €4,002
of which Plant, machinery and equipment: +€2,736
- Profit (loss) carried forward +€62,484
up €62,484 (+196.0%), from €31,887 to €94,372
- Tax, wage and social debts +€7,733
up €7,733 (+66.3%), from €11,664 to €19,397
of which Taxes: +€7,633
- Other debts -€2,718
down €2,718 (-21.6%), from €12,586 to €9,868
- Gross operating margin +€39,795
up €39,795 (+95.4%), from €41,722 to €81,517
- Taxes +€7,361
up €7,361 (+82.6%), from €8,914 to €16,275
- Financial charges +€1,010
up €1,010 (+1642.9%), from €62 to €1,072
- Depreciation +€816
new in 2025: €816
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 | €57,137 | €124,694 | +€67,557 | +118.2% |
| Fixed assets | 21/28 | - | €4,002 | +€4,002 | |
| Tangible fixed assets | 22/27 | - | €4,002 | +€4,002 | |
| Plant, machinery and equipment | 23 | - | €2,736 | +€2,736 | |
| Furniture and vehicles | 24 | - | €1,266 | +€1,266 | |
| Current assets | 29/58 | €57,137 | €120,692 | +€63,554 | +111.2% |
| Amounts receivable within one year | 40/41 | €5,335 | €5,155 | -€179 | -3.4% |
| Trade receivables | 40 | €5,335 | €5,155 | -€179 | -3.4% |
| Cash at bank and in hand | 54/58 | €51,592 | €115,196 | +€63,604 | +123.3% |
| Deferred charges and accrued income | 490/1 | €210 | €340 | +€130 | +61.8% |
| Total equity and liabilities | 10/49 | €57,137 | €124,694 | +€67,557 | +118.2% |
| Equity | 10/15 | €32,887 | €95,372 | +€62,484 | +190.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,887 | €94,372 | +€62,484 | +196.0% |
| Amounts payable | 17/49 | €24,250 | €29,323 | +€5,072 | +20.9% |
| Amounts payable within one year | 42/48 | €24,250 | €29,323 | +€5,072 | +20.9% |
| Trade debts | 44 | - | €57 | +€57 | |
| Suppliers | 440/4 | - | €57 | +€57 | |
| Taxes, remuneration and social security | 45 | €11,664 | €19,397 | +€7,733 | +66.3% |
| Taxes | 450/3 | €10,264 | €17,897 | +€7,633 | +74.4% |
| Remuneration and social security | 454/9 | €1,400 | €1,500 | +€100 | +7.1% |
| Other amounts payable | 47/48 | €12,586 | €9,868 | -€2,718 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €816 | +€816 | |
| Other operating charges | 640/8 | - | €37 | +€37 | |
| Gross operating margin | 9900 | €41,722 | €81,517 | +€39,795 | +95.4% |
| Operating profit (loss) | 9901 | €41,722 | €80,664 | +€38,942 | +93.3% |
| Financial charges | 65/66B | €62 | €1,072 | +€1,010 | +1642.9% |
| Recurring financial charges | 65 | €62 | €1,072 | +€1,010 | +1642.9% |
| Profit (loss) for the period before taxes | 9903 | €41,660 | €79,592 | +€37,932 | +91.1% |
| Income taxes | 67/77 | €8,914 | €16,275 | +€7,361 | +82.6% |
| Profit (loss) for the period | 9904 | €32,746 | €63,317 | +€30,571 | +93.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,746 | €63,317 | +€30,571 | +93.4% |
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.