LIBERECO: what changed
LIBERECO
Largest movements
- Tangible fixed assets -€7,548
down €7,548 (-54.7%), from €13,800 to €6,252
- Receivables within one year +€6,410
up €6,410 (+24.6%), from €26,080 to €32,490
of which Trade receivables: +€6,410
- Cash -€5,499
down €5,499 (-65.3%), from €8,423 to €2,924
mainly Net result for the year (-€9,727) and Receivables within one year (-€6,410)
- Profit (loss) carried forward -€9,727
down €9,727 (-212%), from -€4,589 to -€14,316
- Tax, wage and social debts +€4,028
up €4,028 (+112%), from €3,590 to €7,618
of which Remuneration and social security: +€2,400
- Current portion of long-term debt -€1,358
down €1,358 (-27.3%), from €4,969 to €3,611
- Trade debts -€986
down €986 (-92.1%), from €1,071 to €85
- Debts after one year +€818
up €818 (+3.3%), from €25,067 to €25,885
- Gross operating margin +€9,623
up €9,623, from -€6,662 to €2,961
- Financial charges +€4,483
up €4,483 (+2,599%), from €173 to €4,656
- Other operating charges +€330
up €330 (+213%), from €155 to €485
- Depreciation -€83
down €83 (-1.1%), from €7,632 to €7,548
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,814 | €42,176 | -€6,638 | -13.6% |
| Fixed assets | 21/28 | €14,310 | €6,762 | -€7,548 | -52.7% |
| Tangible fixed assets | 22/27 | €13,800 | €6,252 | -€7,548 | -54.7% |
| Furniture and vehicles | 24 | €13,800 | €6,252 | -€7,548 | -54.7% |
| Financial fixed assets | 28 | €510 | €510 | = | 0.0% |
| Current assets | 29/58 | €34,504 | €35,414 | +€911 | +2.6% |
| Amounts receivable within one year | 40/41 | €26,080 | €32,490 | +€6,410 | +24.6% |
| Trade receivables | 40 | €26,080 | €32,490 | +€6,410 | +24.6% |
| Other amounts receivable | 41 | €0 | - | -€0 | |
| Cash at bank and in hand | 54/58 | €8,423 | €2,924 | -€5,499 | -65.3% |
| Total equity and liabilities | 10/49 | €48,814 | €42,176 | -€6,638 | -13.6% |
| Equity | 10/15 | €14,011 | €4,284 | -€9,727 | -69.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,589 | -€14,316 | -€9,727 | -212% |
| Amounts payable | 17/49 | €34,803 | €37,892 | +€3,090 | +8.9% |
| Amounts payable after more than one year | 17 | €25,067 | €25,885 | +€818 | +3.3% |
| Financial debts | 170/4 | €25,067 | €25,885 | +€818 | +3.3% |
| Amounts payable within one year | 42/48 | €9,736 | €12,007 | +€2,272 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €4,969 | €3,611 | -€1,358 | -27.3% |
| Trade debts | 44 | €1,071 | €85 | -€986 | -92.1% |
| Suppliers | 440/4 | €1,071 | €85 | -€986 | -92.1% |
| Taxes, remuneration and social security | 45 | €3,590 | €7,618 | +€4,028 | +112% |
| Taxes | 450/3 | €3,590 | €5,218 | +€1,628 | +45.4% |
| Remuneration and social security | 454/9 | - | €2,400 | +€2,400 | |
| Other amounts payable | 47/48 | €106 | €693 | +€587 | +555% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,632 | €7,548 | -€83 | -1.1% |
| Other operating charges | 640/8 | €155 | €485 | +€330 | +213% |
| Gross operating margin | 9900 | -€6,662 | €2,961 | +€9,623 | |
| Operating profit (loss) | 9901 | -€14,449 | -€5,072 | +€9,377 | +64.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €173 | €4,656 | +€4,483 | +2,599% |
| Recurring financial charges | 65 | €173 | €4,656 | +€4,483 | +2,599% |
| Profit (loss) for the period before taxes | 9903 | -€14,621 | -€9,727 | +€4,893 | +33.5% |
| Profit (loss) for the period | 9904 | -€14,621 | -€9,727 | +€4,893 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,621 | -€9,727 | +€4,893 | +33.5% |
Next steps
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 1 November 2026 via checked.be.