LIBEMA: 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.
LIBEMA
Largest movements
- Cash -€36,275
down €36,275 (-27.3%), from €132,691 to €96,417
mainly Other debts (-€36,527) and Receivables within one year (-€21,097)
- Receivables within one year +€21,097
up €21,097 (+28.6%), from €73,869 to €94,965
- Tangible fixed assets -€9,264
down €9,264 (-20.2%), from €45,942 to €36,678
- Other debts -€36,527
down €36,527 (-52.4%), from €69,767 to €33,241
- Profit (loss) carried forward +€10,846
up €10,846, from -€10,021 to €825
- Tax, wage and social debts +€10,565
up €10,565 (+40.8%), from €25,873 to €36,438
- Trade debts -€8,529
down €8,529 (-11.5%), from €73,994 to €65,465
- Gross operating margin +€323,889
up €323,889, from -€288,833 to €35,056
- Financial income -€285,896
down €285,896 (-98.9%), from €289,180 to €3,284
- Write-downs +€20,337
up €20,337, from -€17,617 to €2,720
- Other operating charges +€7,540
up €7,540 (+335%), from €2,248 to €9,789
- Depreciation +€4,190
up €4,190 (+67.9%), from €6,174 to €10,365
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 | €255,414 | €231,804 | -€23,610 | -9.2% |
| Fixed assets | 21/28 | €48,742 | €39,478 | -€9,264 | -19.0% |
| Tangible fixed assets | 22/27 | €45,942 | €36,678 | -€9,264 | -20.2% |
| Furniture and vehicles | 24 | €45,942 | €36,678 | -€9,264 | -20.2% |
| Financial fixed assets | 28 | €2,800 | €2,800 | = | 0.0% |
| Current assets | 29/58 | €206,672 | €192,326 | -€14,346 | -6.9% |
| Amounts receivable within one year | 40/41 | €73,869 | €94,965 | +€21,097 | +28.6% |
| Trade receivables | 40 | €73,869 | €94,965 | +€21,097 | +28.6% |
| Cash at bank and in hand | 54/58 | €132,691 | €96,417 | -€36,275 | -27.3% |
| Deferred charges and accrued income | 490/1 | €112 | €944 | +€832 | +744% |
| Total equity and liabilities | 10/49 | €255,414 | €231,804 | -€23,610 | -9.2% |
| Equity | 10/15 | €84,639 | €95,485 | +€10,846 | +12.8% |
| Contributions | 10/11 | €80,800 | €80,800 | = | 0.0% |
| Reserves | 13 | €13,860 | €13,860 | = | 0.0% |
| Distributable reserves | 133 | €13,860 | €13,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,021 | €825 | +€10,846 | |
| Amounts payable | 17/49 | €170,774 | €136,319 | -€34,455 | -20.2% |
| Amounts payable within one year | 42/48 | €169,634 | €135,144 | -€34,490 | -20.3% |
| Trade debts | 44 | €73,994 | €65,465 | -€8,529 | -11.5% |
| Suppliers | 440/4 | €73,994 | €65,465 | -€8,529 | -11.5% |
| Taxes, remuneration and social security | 45 | €25,873 | €36,438 | +€10,565 | +40.8% |
| Taxes | 450/3 | €25,873 | €36,438 | +€10,565 | +40.8% |
| Other amounts payable | 47/48 | €69,767 | €33,241 | -€36,527 | -52.4% |
| Accrued charges and deferred income | 492/3 | €1,140 | €1,175 | +€35 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,174 | €10,365 | +€4,190 | +67.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€17,617 | €2,720 | +€20,337 | |
| Other operating charges | 640/8 | €2,248 | €9,789 | +€7,540 | +335% |
| Gross operating margin | 9900 | -€288,833 | €35,056 | +€323,889 | |
| Operating profit (loss) | 9901 | -€279,638 | €12,183 | +€291,821 | |
| Financial income | 75/76B | €289,180 | €3,284 | -€285,896 | -98.9% |
| Recurring financial income | 75 | €289,180 | €3,284 | -€285,896 | -98.9% |
| Financial charges | 65/66B | €2,395 | €1,846 | -€549 | -22.9% |
| Recurring financial charges | 65 | €2,395 | €1,846 | -€549 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €7,147 | €13,622 | +€6,475 | +90.6% |
| Income taxes | 67/77 | €256 | €2,776 | +€2,520 | +985% |
| Profit (loss) for the period | 9904 | €6,891 | €10,846 | +€3,955 | +57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,891 | €10,846 | +€3,955 | +57.4% |
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 14 October 2026 via checked.be.