LIBELYA: what changed
Two fiscal 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.
LIBELYA
Largest movements
- Tangible fixed assets +€279,943
up €279,943 (+22.2%), from €1.3m to €1.5m
of which Land and buildings: +€294,826
- Cash -€41,750
down €41,750 (-24.2%), from €172,845 to €131,095
mainly Contributions, distributions and other (-€397,033) and Investment in fixed assets (net) (-€379,643)
- Stocks and contracts -€31,290
down €31,290 (-12.1%), from €258,019 to €226,729
- Other debts +€244,223
up €244,223, from €0 to €244,223
- Reserves -€237,648
down €237,648 (-31.7%), from €749,891 to €512,243
- Debts after one year +€144,349
up €144,349 (+21.5%), from €670,124 to €814,473
- Current portion of long-term debt +€49,572
up €49,572 (+57.6%), from €86,038 to €135,609
- Trade debts +€26,997
up €26,997 (+28.8%), from €93,644 to €120,641
- Depreciation +€17,763
up €17,763 (+21.7%), from €81,937 to €99,700
- Financial charges +€12,935
up €12,935 (+48.0%), from €26,975 to €39,911
- Taxes +€12,377
up €12,377 (+15.6%), from €79,474 to €91,851
- Financial income +€6,185
up €6,185 (+954.8%), from €648 to €6,833
- Gross operating margin -€4,949
down €4,949 (-1.2%), from €401,300 to €396,351
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 | €1,730,146 | €1,949,166 | +€219,020 | +12.7% |
| Fixed assets | 21/28 | €1,261,946 | €1,541,889 | +€279,943 | +22.2% |
| Tangible fixed assets | 22/27 | €1,261,946 | €1,541,889 | +€279,943 | +22.2% |
| Land and buildings | 22 | €1,171,228 | €1,466,054 | +€294,826 | +25.2% |
| Plant, machinery and equipment | 23 | €20,272 | €18,130 | -€2,142 | -10.6% |
| Furniture and vehicles | 24 | €70,446 | €57,705 | -€12,741 | -18.1% |
| Current assets | 29/58 | €468,200 | €407,277 | -€60,923 | -13.0% |
| Stocks and contracts in progress | 3 | €258,019 | €226,729 | -€31,290 | -12.1% |
| Stocks | 30/36 | €258,019 | €226,729 | -€31,290 | -12.1% |
| Amounts receivable within one year | 40/41 | €26,977 | €41,479 | +€14,502 | +53.8% |
| Trade receivables | 40 | €10,386 | €26,390 | +€16,004 | +154.1% |
| Other amounts receivable | 41 | €16,591 | €15,089 | -€1,502 | -9.1% |
| Cash at bank and in hand | 54/58 | €172,845 | €131,095 | -€41,750 | -24.2% |
| Deferred charges and accrued income | 490/1 | €10,359 | €7,974 | -€2,385 | -23.0% |
| Total equity and liabilities | 10/49 | €1,730,146 | €1,949,166 | +€219,020 | +12.7% |
| Equity | 10/15 | €768,491 | €530,843 | -€237,648 | -30.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €749,891 | €512,243 | -€237,648 | -31.7% |
| Distributable reserves | 133 | €749,891 | €512,243 | -€237,648 | -31.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €961,655 | €1,418,323 | +€456,668 | +47.5% |
| Amounts payable after more than one year | 17 | €670,124 | €814,473 | +€144,349 | +21.5% |
| Financial debts | 170/4 | €670,124 | €814,473 | +€144,349 | +21.5% |
| Amounts payable within one year | 42/48 | €290,563 | €602,852 | +€312,288 | +107.5% |
| Current portion of amounts payable after more than one year | 42 | €86,038 | €135,609 | +€49,572 | +57.6% |
| Financial debts | 43 | €90,000 | €69,348 | -€20,652 | -22.9% |
| Credit institutions | 430/8 | €90,000 | €69,348 | -€20,652 | -22.9% |
| Trade debts | 44 | €93,644 | €120,641 | +€26,997 | +28.8% |
| Suppliers | 440/4 | €93,644 | €120,641 | +€26,997 | +28.8% |
| Taxes, remuneration and social security | 45 | €20,881 | €33,030 | +€12,149 | +58.2% |
| Taxes | 450/3 | €20,881 | €33,030 | +€12,149 | +58.2% |
| Other amounts payable | 47/48 | €0 | €244,223 | +€244,223 | |
| Accrued charges and deferred income | 492/3 | €968 | €998 | +€31 | +3.2% |
| Non-recurring operating income | 76A | €10,331 | €0 | -€10,331 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,937 | €99,700 | +€17,763 | +21.7% |
| Other operating charges | 640/8 | €7,869 | €12,337 | +€4,469 | +56.8% |
| Gross operating margin | 9900 | €401,300 | €396,351 | -€4,949 | -1.2% |
| Operating profit (loss) | 9901 | €311,495 | €284,314 | -€27,181 | -8.7% |
| Financial income | 75/76B | €648 | €6,833 | +€6,185 | +954.8% |
| Recurring financial income | 75 | €648 | €6,833 | +€6,185 | +954.8% |
| Financial charges | 65/66B | €26,975 | €39,911 | +€12,935 | +48.0% |
| Recurring financial charges | 65 | €26,975 | €39,911 | +€12,935 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | €285,167 | €251,236 | -€33,931 | -11.9% |
| Income taxes | 67/77 | €79,474 | €91,851 | +€12,377 | +15.6% |
| Profit (loss) for the period | 9904 | €205,693 | €159,384 | -€46,309 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €205,693 | €159,384 | -€46,309 | -22.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.