Libera Consulting: 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.
Libera Consulting
Largest movements
- Cash -€71,033
down €71,033 (-84.7%), from €83,901 to €12,867
mainly Contributions, distributions and other (-€269,150) and Receivables after one year (-€35,631)
- Receivables after one year +€35,631
up €35,631 (+17.6%), from €202,597 to €238,228
- Receivables within one year +€15,599
up €15,599 (+45.0%), from €34,697 to €50,296
of which Trade receivables: +€14,972
- Reserves -€183,547
down €183,547 (-100%), from €183,547 to €0
- Other debts +€120,652
up €120,652 (+96.2%), from €125,399 to €246,051
- Tax, wage and social debts +€26,444
up €26,444 (+755%), from €3,501 to €29,945
- Trade debts +€14,816
up €14,816 (+179%), from €8,267 to €23,083
- Gross operating margin -€50,733
down €50,733 (-30.3%), from €167,468 to €116,735
- Taxes -€12,784
down €12,784 (-33.2%), from €38,501 to €25,717
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 | €325,725 | €304,127 | -€21,598 | -6.6% |
| Fixed assets | 21/28 | €3,596 | €2,384 | -€1,212 | -33.7% |
| Tangible fixed assets | 22/27 | €3,596 | €2,384 | -€1,212 | -33.7% |
| Furniture and vehicles | 24 | €2,250 | €1,194 | -€1,056 | -46.9% |
| Other tangible fixed assets | 26 | €1,346 | €1,190 | -€156 | -11.6% |
| Current assets | 29/58 | €322,130 | €301,744 | -€20,386 | -6.3% |
| Amounts receivable after more than one year | 29 | €202,597 | €238,228 | +€35,631 | +17.6% |
| Other amounts receivable | 291 | €202,597 | €238,228 | +€35,631 | +17.6% |
| Amounts receivable within one year | 40/41 | €34,697 | €50,296 | +€15,599 | +45.0% |
| Trade receivables | 40 | €30,863 | €45,835 | +€14,972 | +48.5% |
| Other amounts receivable | 41 | €3,834 | €4,461 | +€627 | +16.4% |
| Cash at bank and in hand | 54/58 | €83,901 | €12,867 | -€71,033 | -84.7% |
| Deferred charges and accrued income | 490/1 | €935 | €352 | -€582 | -62.3% |
| Total equity and liabilities | 10/49 | €325,725 | €304,127 | -€21,598 | -6.6% |
| Equity | 10/15 | €188,547 | €5,000 | -€183,547 | -97.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €183,547 | €0 | -€183,547 | -100% |
| Distributable reserves | 133 | €183,547 | €0 | -€183,547 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €137,178 | €299,127 | +€161,950 | +118% |
| Amounts payable within one year | 42/48 | €137,167 | €299,078 | +€161,912 | +118% |
| Trade debts | 44 | €8,267 | €23,083 | +€14,816 | +179% |
| Suppliers | 440/4 | €8,267 | €23,083 | +€14,816 | +179% |
| Taxes, remuneration and social security | 45 | €3,501 | €29,945 | +€26,444 | +755% |
| Taxes | 450/3 | €3,501 | €29,945 | +€26,444 | +755% |
| Other amounts payable | 47/48 | €125,399 | €246,051 | +€120,652 | +96.2% |
| Accrued charges and deferred income | 492/3 | €11 | €49 | +€38 | +343% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €761 | €1,212 | +€451 | +59.2% |
| Other operating charges | 640/8 | €2,224 | €3,495 | +€1,271 | +57.1% |
| Non-recurring operating charges | 66A | €618 | €0 | -€618 | -100% |
| Gross operating margin | 9900 | €167,468 | €116,735 | -€50,733 | -30.3% |
| Operating profit (loss) | 9901 | €163,865 | €112,028 | -€51,836 | -31.6% |
| Financial income | 75/76B | €0 | €32 | +€32 | |
| Recurring financial income | 75 | €0 | €32 | +€32 | |
| Financial charges | 65/66B | €945 | €741 | -€204 | -21.6% |
| Recurring financial charges | 65 | €945 | €741 | -€204 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €162,919 | €111,319 | -€51,600 | -31.7% |
| Income taxes | 67/77 | €38,501 | €25,717 | -€12,784 | -33.2% |
| Profit (loss) for the period | 9904 | €124,418 | €85,602 | -€38,816 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €124,418 | €85,602 | -€38,816 | -31.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.