LIBERICA: 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.
LIBERICA
Largest movements
- Cash -€18,827
down €18,827 (-83.8%), from €22,478 to €3,652
mainly Trade debts (-€11,003) and Net result for the year (-€6,286)
- Receivables within one year +€1,072
new in 2025: €1,072
- Trade debts -€11,003
down €11,003 (-75.3%), from €14,616 to €3,613
- Profit (loss) carried forward -€6,286
down €6,286 (-1.0%), from -€647,603 to -€653,889
- Accrued charges and deferred income -€465
no longer reported in 2025 (was €465)
- Other operating charges -€1,948
down €1,948 (-77.7%), from €2,507 to €558
- Gross operating margin -€684
down €684 (-15.1%), from -€4,524 to -€5,208
- Financial charges -€219
down €219 (-29.6%), from €739 to €520
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 | €22,478 | €4,724 | -€17,755 | -79.0% |
| Current assets | 29/58 | €22,478 | €4,724 | -€17,755 | -79.0% |
| Amounts receivable within one year | 40/41 | - | €1,072 | +€1,072 | |
| Other amounts receivable | 41 | - | €1,072 | +€1,072 | |
| Cash at bank and in hand | 54/58 | €22,478 | €3,652 | -€18,827 | -83.8% |
| Total equity and liabilities | 10/49 | €22,478 | €4,724 | -€17,755 | -79.0% |
| Equity | 10/15 | -€147,603 | -€153,889 | -€6,286 | -4.3% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€647,603 | -€653,889 | -€6,286 | -1.0% |
| Amounts payable | 17/49 | €170,082 | €158,613 | -€11,468 | -6.7% |
| Amounts payable within one year | 42/48 | €169,616 | €158,613 | -€11,003 | -6.5% |
| Trade debts | 44 | €14,616 | €3,613 | -€11,003 | -75.3% |
| Suppliers | 440/4 | €14,616 | €3,613 | -€11,003 | -75.3% |
| Other amounts payable | 47/48 | €155,000 | €155,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €465 | - | -€465 | |
| Other operating charges | 640/8 | €2,507 | €558 | -€1,948 | -77.7% |
| Gross operating margin | 9900 | -€4,524 | -€5,208 | -€684 | -15.1% |
| Operating profit (loss) | 9901 | -€7,030 | -€5,766 | +€1,264 | +18.0% |
| Financial charges | 65/66B | €739 | €520 | -€219 | -29.6% |
| Recurring financial charges | 65 | €739 | €520 | -€219 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,769 | -€6,286 | +€1,483 | +19.1% |
| Profit (loss) for the period | 9904 | -€7,769 | -€6,286 | +€1,483 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,769 | -€6,286 | +€1,483 | +19.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.