LIBERIMMO: what changed
Two fiscal 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.
LIBERIMMO
Largest movements
- Tangible fixed assets -€119,774
down €119,774 (-17.7%), from €675,621 to €555,847
of which Land and buildings: -€105,848
- Cash -€60,641
down €60,641 (-75.8%), from €79,989 to €19,347
mainly Debts after one year (-€136,238) and Net result for the year (-€63,612)
- Debts after one year -€136,238
down €136,238 (-33.7%), from €404,658 to €268,420
of which Other amounts payable: -€115,553
- Reserves -€63,612
down €63,612 (-15.5%), from €409,820 to €346,208
of which Distributable reserves: -€61,752
- Accrued charges and deferred income +€15,176
up €15,176 (+843.1%), from €1,800 to €16,976
- Other debts +€10,618
up €10,618 (+151.2%), from €7,023 to €17,642
- Other operating charges +€21,220
up €21,220 (+80.8%), from €26,262 to €47,482
- Gross operating margin -€9,776
down €9,776 (-13.7%), from €71,429 to €61,653
- Depreciation +€6,462
up €6,462 (+9.6%), from €67,313 to €73,774
- Taxes -€1,675
down €1,675 (-71.4%), from €2,346 to €671
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.
Cash bridge derived
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 | €867,063 | €694,171 | -€172,892 | -19.9% |
| Fixed assets | 21/28 | €681,824 | €562,049 | -€119,774 | -17.6% |
| Tangible fixed assets | 22/27 | €675,621 | €555,847 | -€119,774 | -17.7% |
| Land and buildings | 22 | €628,607 | €522,759 | -€105,848 | -16.8% |
| Plant, machinery and equipment | 23 | €2,497 | €1,390 | -€1,107 | -44.3% |
| Leasing and similar rights | 25 | €44,517 | €31,698 | -€12,819 | -28.8% |
| Financial fixed assets | 28 | €6,203 | €6,203 | = | 0.0% |
| Current assets | 29/58 | €185,240 | €132,122 | -€53,118 | -28.7% |
| Amounts receivable after more than one year | 29 | €95,000 | €100,544 | +€5,544 | +5.8% |
| Other amounts receivable | 291 | €95,000 | €100,544 | +€5,544 | +5.8% |
| Amounts receivable within one year | 40/41 | €2,907 | €6,449 | +€3,542 | +121.8% |
| Trade receivables | 40 | €638 | €638 | = | 0.0% |
| Other amounts receivable | 41 | €2,269 | €5,811 | +€3,542 | +156.1% |
| Cash at bank and in hand | 54/58 | €79,989 | €19,347 | -€60,641 | -75.8% |
| Deferred charges and accrued income | 490/1 | €7,344 | €5,782 | -€1,562 | -21.3% |
| Total equity and liabilities | 10/49 | €867,063 | €694,171 | -€172,892 | -19.9% |
| Equity | 10/15 | €428,420 | €364,808 | -€63,612 | -14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €409,820 | €346,208 | -€63,612 | -15.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €407,960 | €346,208 | -€61,752 | -15.1% |
| Amounts payable | 17/49 | €438,644 | €329,363 | -€109,281 | -24.9% |
| Amounts payable after more than one year | 17 | €404,658 | €268,420 | -€136,238 | -33.7% |
| Financial debts | 170/4 | €193,922 | €173,237 | -€20,685 | -10.7% |
| Other amounts payable | 178/9 | €210,736 | €95,183 | -€115,553 | -54.8% |
| Amounts payable within one year | 42/48 | €32,185 | €43,966 | +€11,781 | +36.6% |
| Current portion of amounts payable after more than one year | 42 | €20,557 | €20,685 | +€128 | +0.6% |
| Trade debts | 44 | €1,717 | €2,829 | +€1,112 | +64.8% |
| Suppliers | 440/4 | €1,717 | €2,829 | +€1,112 | +64.8% |
| Taxes, remuneration and social security | 45 | €2,888 | €2,811 | -€77 | -2.7% |
| Taxes | 450/3 | €2,888 | €1,211 | -€1,677 | -58.1% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Other amounts payable | 47/48 | €7,023 | €17,642 | +€10,618 | +151.2% |
| Accrued charges and deferred income | 492/3 | €1,800 | €16,976 | +€15,176 | +843.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,313 | €73,774 | +€6,462 | +9.6% |
| Other operating charges | 640/8 | €26,262 | €47,482 | +€21,220 | +80.8% |
| Gross operating margin | 9900 | €71,429 | €61,653 | -€9,776 | -13.7% |
| Operating profit (loss) | 9901 | -€22,146 | -€59,604 | -€37,458 | -169.1% |
| Financial income | 75/76B | €4,761 | €4,772 | +€11 | +0.2% |
| Recurring financial income | 75 | €4,761 | €4,772 | +€11 | +0.2% |
| Financial charges | 65/66B | €7,813 | €8,109 | +€297 | +3.8% |
| Recurring financial charges | 65 | €7,813 | €8,109 | +€297 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | -€25,197 | -€62,941 | -€37,744 | -149.8% |
| Income taxes | 67/77 | €2,346 | €671 | -€1,675 | -71.4% |
| Profit (loss) for the period | 9904 | -€27,543 | -€63,612 | -€36,069 | -131.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,543 | -€63,612 | -€36,069 | -131.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.