liberoo: 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.
liberoo
Largest movements
- Deferred charges and accrued income +€57,547
up €57,547 (+39.3%), from €146,278 to €203,825
- Tangible fixed assets +€14,342
up €14,342 (+1,119%), from €1,282 to €15,624
- Reserves +€54,452
up €54,452 (+196%), from €27,809 to €82,261
- Tax, wage and social debts +€22,252
up €22,252 (+189%), from €11,762 to €34,013
of which Taxes: +€25,175
- Trade debts -€21,031
down €21,031 (-7.7%), from €272,098 to €251,067
- Accrued charges and deferred income +€6,560
up €6,560 (+35.5%), from €18,461 to €25,021
- Contributions +€5,000
up €5,000 (+5.6%), from €90,000 to €95,000
- Turnover -€358,345
down €358,345 (-14.3%), from €2.5m to €2.1m
- Purchases and services -€306,271
down €306,271 (-13.9%), from €2.2m to €1.9m
- Staff costs -€107,140
down €107,140 (-38.5%), from €278,280 to €171,140
- Gross operating margin -€57,962
down €57,962 (-18.2%), from €318,450 to €260,488
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 | €422,121 | €493,577 | +€71,456 | +16.9% |
| Fixed assets | 21/28 | €9,923 | €22,445 | +€12,522 | +126% |
| Intangible fixed assets | 21 | €8,641 | €6,821 | -€1,820 | -21.1% |
| Tangible fixed assets | 22/27 | €1,282 | €15,624 | +€14,342 | +1,119% |
| Furniture and vehicles | 24 | €1,282 | €15,624 | +€14,342 | +1,119% |
| Current assets | 29/58 | €412,198 | €471,131 | +€58,934 | +14.3% |
| Stocks and contracts in progress | 3 | €3,123 | €4,642 | +€1,519 | +48.6% |
| Stocks | 30/36 | €3,123 | €4,642 | +€1,519 | +48.6% |
| Amounts receivable within one year | 40/41 | €153,763 | €158,252 | +€4,489 | +2.9% |
| Trade receivables | 40 | €151,763 | €158,042 | +€6,279 | +4.1% |
| Other amounts receivable | 41 | €2,000 | €210 | -€1,790 | -89.5% |
| Cash at bank and in hand | 54/58 | €109,033 | €104,412 | -€4,621 | -4.2% |
| Deferred charges and accrued income | 490/1 | €146,278 | €203,825 | +€57,547 | +39.3% |
| Total equity and liabilities | 10/49 | €422,121 | €493,577 | +€71,456 | +16.9% |
| Equity | 10/15 | €117,809 | €177,261 | +€59,452 | +50.5% |
| Contributions | 10/11 | €90,000 | €95,000 | +€5,000 | +5.6% |
| Reserves | 13 | €27,809 | €82,261 | +€54,452 | +196% |
| Distributable reserves | 133 | €27,809 | €82,261 | +€54,452 | +196% |
| Provisions and deferred taxes | 16 | - | €5,000 | +€5,000 | |
| Provisions for liabilities and charges | 160/5 | - | €5,000 | +€5,000 | |
| Other liabilities and charges | 164/5 | - | €5,000 | +€5,000 | |
| Amounts payable | 17/49 | €304,312 | €311,316 | +€7,004 | +2.3% |
| Amounts payable within one year | 42/48 | €285,851 | €286,295 | +€444 | +0.2% |
| Financial debts | 43 | €1,991 | €1,215 | -€777 | -39.0% |
| Credit institutions | 430/8 | €1,991 | €1,215 | -€777 | -39.0% |
| Trade debts | 44 | €272,098 | €251,067 | -€21,031 | -7.7% |
| Suppliers | 440/4 | €272,098 | €251,067 | -€21,031 | -7.7% |
| Taxes, remuneration and social security | 45 | €11,762 | €34,013 | +€22,252 | +189% |
| Taxes | 450/3 | €2,478 | €27,653 | +€25,175 | +1,016% |
| Remuneration and social security | 454/9 | €9,284 | €6,360 | -€2,924 | -31.5% |
| Accrued charges and deferred income | 492/3 | €18,461 | €25,021 | +€6,560 | +35.5% |
| Turnover | 70 | €2,505,973 | €2,147,628 | -€358,345 | -14.3% |
| Non-recurring operating income | 76A | €5,997 | €0 | -€5,997 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,198,843 | €1,892,572 | -€306,271 | -13.9% |
| Remuneration, social security and pensions | 62 | €278,280 | €171,140 | -€107,140 | -38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,509 | €5,324 | +€3,814 | +253% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €5,000 | +€5,000 | |
| Other operating charges | 640/8 | €958 | €1,230 | +€272 | +28.4% |
| Gross operating margin | 9900 | €318,450 | €260,488 | -€57,962 | -18.2% |
| Operating profit (loss) | 9901 | €37,702 | €77,795 | +€40,093 | +106% |
| Financial income | 75/76B | €16 | €187 | +€172 | +1,088% |
| Recurring financial income | 75 | €16 | €187 | +€172 | +1,088% |
| Financial charges | 65/66B | €1,376 | €637 | -€740 | -53.7% |
| Recurring financial charges | 65 | €1,376 | €637 | -€740 | -53.7% |
| Profit (loss) for the period before taxes | 9903 | €36,342 | €77,345 | +€41,004 | +113% |
| Income taxes | 67/77 | €13,997 | €22,894 | +€8,897 | +63.6% |
| Profit (loss) for the period | 9904 | €22,345 | €54,452 | +€32,107 | +144% |
| Profit (loss) for the period to be appropriated | 9905 | €22,345 | €54,452 | +€32,107 | +144% |
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 20 October 2026 via checked.be.