Libera Silva: what changed
What changed
Libera Silva
filed annual accounts (NBB)
Net result for the year
-€29,904
2024 · -€39,540+€9,636
Equity
€172,532
2024 · €202,436-€29,904
Cash
€174
2024 · €639-€465
Balance sheet total
€331,362
2024 · €350,151-€18,789
Largest movements
Assets
- Tangible fixed assets -€18,538
down €18,538 (-5.4%), from €340,665 to €322,128
of which Land and buildings: -€16,773
Equity and liabilities
- Profit (loss) carried forward -€22,735
down €22,735 (-6.9%), from -€328,191 to -€350,925
- Debts after one year +€15,000
up €15,000 (+13.0%), from €115,000 to €130,000
- Reserves -€7,169
down €7,169 (-6.4%), from €112,630 to €105,461
of which Tax-exempt reserves: -€7,169
Income statement
- Gross operating margin +€8,491
up €8,491 (+51.9%), from -€16,373 to -€7,882
- Other operating charges -€1,044
down €1,044 (-16.8%), from €6,228 to €5,185
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€39,540
Gross operating margin
+€8,491
Other operating charges
+€1,044
Financial income
+€156
Financial charges
-€55
Result 2025
-€29,904
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€15,465
Investment
€0
Financing
+€15,000
Cash 2024
€639
From operations (derived)
-€15,465
Net result for the year
-€29,904
Depreciation
+€18,538
Smaller working-capital items
+€45
Deferred charges and accrued income
-€213
Provisions
-€1,792
Trade debts
-€2,926
Other debts
+€788
Financing
+€15,000
Debts after one year
+€15,000
Cash 2025
€174
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €350,151 | €331,362 | -€18,789 | -5.4% |
| Fixed assets | 21/28 | €340,665 | €322,128 | -€18,538 | -5.4% |
| Tangible fixed assets | 22/27 | €340,665 | €322,128 | -€18,538 | -5.4% |
| Land and buildings | 22 | €328,536 | €311,764 | -€16,773 | -5.1% |
| Plant, machinery and equipment | 23 | €12,129 | €10,364 | -€1,765 | -14.5% |
| Current assets | 29/58 | €9,486 | €9,234 | -€252 | -2.7% |
| Amounts receivable within one year | 40/41 | €152 | €152 | +€0 | 0.0% |
| Other amounts receivable | 41 | €152 | €152 | +€0 | 0.0% |
| Current investments | 50/53 | €7,368 | €7,368 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €639 | €174 | -€465 | -72.7% |
| Deferred charges and accrued income | 490/1 | €1,326 | €1,539 | +€213 | +16.1% |
| Total equity and liabilities | 10/49 | €350,151 | €331,362 | -€18,789 | -5.4% |
| Equity | 10/15 | €202,436 | €172,532 | -€29,904 | -14.8% |
| Contributions | 10/11 | €417,997 | €417,997 | = | 0.0% |
| Capital | 10 | €417,997 | €417,997 | = | 0.0% |
| Issued capital | 100 | €417,997 | €417,997 | = | 0.0% |
| Reserves | 13 | €112,630 | €105,461 | -€7,169 | -6.4% |
| Non-distributable reserves | 130/1 | €1,226 | €1,226 | = | 0.0% |
| Legal reserve | 130 | €1,226 | €1,226 | = | 0.0% |
| Tax-exempt reserves | 132 | €102,754 | €95,585 | -€7,169 | -7.0% |
| Distributable reserves | 133 | €8,650 | €8,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€328,191 | -€350,925 | -€22,735 | -6.9% |
| Provisions and deferred taxes | 16 | €25,689 | €23,896 | -€1,792 | -7.0% |
| Deferred taxes | 168 | €25,689 | €23,896 | -€1,792 | -7.0% |
| Amounts payable | 17/49 | €122,026 | €134,933 | +€12,907 | +10.6% |
| Amounts payable after more than one year | 17 | €115,000 | €130,000 | +€15,000 | +13.0% |
| Other amounts payable | 178/9 | €115,000 | €130,000 | +€15,000 | +13.0% |
| Amounts payable within one year | 42/48 | €6,626 | €4,488 | -€2,138 | -32.3% |
| Trade debts | 44 | €3,505 | €579 | -€2,926 | -83.5% |
| Suppliers | 440/4 | €3,505 | €579 | -€2,926 | -83.5% |
| Taxes, remuneration and social security | 45 | €1,280 | €1,280 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,280 | €1,280 | = | 0.0% |
| Other amounts payable | 47/48 | €1,841 | €2,629 | +€788 | +42.8% |
| Accrued charges and deferred income | 492/3 | €400 | €445 | +€45 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,538 | €18,538 | = | 0.0% |
| Other operating charges | 640/8 | €6,228 | €5,185 | -€1,044 | -16.8% |
| Gross operating margin | 9900 | -€16,373 | -€7,882 | +€8,491 | +51.9% |
| Operating profit (loss) | 9901 | -€41,139 | -€31,604 | +€9,535 | +23.2% |
| Financial income | 75/76B | €176 | €332 | +€156 | +88.9% |
| Recurring financial income | 75 | €176 | €332 | +€156 | +88.9% |
| Financial charges | 65/66B | €368 | €424 | +€55 | +15.0% |
| Recurring financial charges | 65 | €368 | €424 | +€55 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | -€41,332 | -€31,696 | +€9,636 | +23.3% |
| Transfer from deferred taxes | 780 | €1,792 | €1,792 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€39,540 | -€29,904 | +€9,636 | +24.4% |
| Transfer from tax-exempt reserves | 789 | €7,169 | €7,169 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,371 | -€22,735 | +€9,636 | +29.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.