Liberoo Essen: what changed
What changed
Liberoo Essen
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€45,903
2024 · €142,056-€96,152
Equity
€48,200
2024 · €17,411+€30,790
Cash
€62,275
2024 · €63,935-€1,660
Balance sheet total
€574,620
2024 · €356,987+€217,634
Largest movements
Assets
- Tangible fixed assets +€212,442
up €212,442 (+94.9%), from €223,863 to €436,305
of which Other tangible fixed assets: +€107,128
- Deferred charges and accrued income +€6,928
up €6,928 (+152%), from €4,558 to €11,487
Equity and liabilities
- Debts after one year +€69,444
up €69,444 (+31.1%), from €223,586 to €293,030
- Current portion of long-term debt +€46,850
up €46,850 (+630%), from €7,442 to €54,292
- Tax, wage and social debts +€38,949
up €38,949 (+86.6%), from €44,977 to €83,926
of which Taxes: +€24,071
- Reserves +€30,007
up €30,007 (+405%), from €7,411 to €37,417
of which Distributable reserves: +€29,772
- Other debts +€28,868
up €28,868 (+299%), from €9,645 to €38,513
Income statement
- Turnover +€122,597
up €122,597 (+15.5%), from €791,719 to €914,316
- Staff costs +€78,718
up €78,718 (+33.3%), from €236,383 to €315,101
- Purchases and services +€72,613
up €72,613 (+18.2%), from €399,505 to €472,118
- Depreciation +€49,673
up €49,673 (+451%), from €11,010 to €60,683
- Gross operating margin +€34,489
up €34,489 (+8.2%), from €419,902 to €454,391
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
€142,056
Gross operating margin
+€34,489
Staff costs
-€78,718
Depreciation
-€49,673
Other operating charges
+€20,177
Financial income
-€1
Financial charges
-€8,291
Taxes
-€14,136
Result 2025
€45,903
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
+€170,285
Investment
-€273,126
Financing
+€101,181
Cash 2024
€63,935
From operations (derived)
+€170,285
Net result for the year
+€45,903
Depreciation
+€60,683
Receivables within one year
+€77
Deferred charges and accrued income
-€6,928
Trade debts
+€2,733
Tax, wage and social debts
+€38,949
Other debts
+€28,868
Investment (derived)
-€273,126
Investment in fixed assets (net)
-€273,126
Financing
+€101,181
Debts after one year
+€69,444
Current portion of long-term debt
+€46,850
Contributions, distributions and other
-€15,114
Cash 2025
€62,275
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €356,987 | €574,620 | +€217,634 | +61.0% |
| Fixed assets | 21/28 | €223,863 | €436,305 | +€212,442 | +94.9% |
| Tangible fixed assets | 22/27 | €223,863 | €436,305 | +€212,442 | +94.9% |
| Plant, machinery and equipment | 23 | €1,631 | €1,301 | -€330 | -20.3% |
| Furniture and vehicles | 24 | €35,795 | €141,439 | +€105,645 | +295% |
| Other tangible fixed assets | 26 | €186,437 | €293,565 | +€107,128 | +57.5% |
| Current assets | 29/58 | €133,124 | €138,315 | +€5,191 | +3.9% |
| Amounts receivable within one year | 40/41 | €64,630 | €64,553 | -€77 | -0.1% |
| Trade receivables | 40 | €39,474 | €44,553 | +€5,079 | +12.9% |
| Other amounts receivable | 41 | €25,157 | €20,000 | -€5,157 | -20.5% |
| Cash at bank and in hand | 54/58 | €63,935 | €62,275 | -€1,660 | -2.6% |
| Deferred charges and accrued income | 490/1 | €4,558 | €11,487 | +€6,928 | +152% |
| Total equity and liabilities | 10/49 | €356,987 | €574,620 | +€217,634 | +61.0% |
| Equity | 10/15 | €17,411 | €48,200 | +€30,790 | +177% |
| Contributions | 10/11 | €10,000 | €10,783 | +€783 | +7.8% |
| Reserves | 13 | €7,411 | €37,417 | +€30,007 | +405% |
| Non-distributable reserves | 130/1 | - | €235 | +€235 | |
| Reserves not available under the articles | 1311 | - | €235 | +€235 | |
| Distributable reserves | 133 | €7,411 | €37,182 | +€29,772 | +402% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €339,576 | €526,420 | +€186,844 | +55.0% |
| Amounts payable after more than one year | 17 | €223,586 | €293,030 | +€69,444 | +31.1% |
| Financial debts | 170/4 | €223,586 | €293,030 | +€69,444 | +31.1% |
| Amounts payable within one year | 42/48 | €115,990 | €233,390 | +€117,400 | +101% |
| Current portion of amounts payable after more than one year | 42 | €7,442 | €54,292 | +€46,850 | +630% |
| Trade debts | 44 | €53,926 | €56,659 | +€2,733 | +5.1% |
| Suppliers | 440/4 | €53,926 | €56,659 | +€2,733 | +5.1% |
| Taxes, remuneration and social security | 45 | €44,977 | €83,926 | +€38,949 | +86.6% |
| Taxes | 450/3 | €26,164 | €50,235 | +€24,071 | +92.0% |
| Remuneration and social security | 454/9 | €18,814 | €33,691 | +€14,877 | +79.1% |
| Other amounts payable | 47/48 | €9,645 | €38,513 | +€28,868 | +299% |
| Turnover | 70 | €791,719 | €914,316 | +€122,597 | +15.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €399,505 | €472,118 | +€72,613 | +18.2% |
| Remuneration, social security and pensions | 62 | €236,383 | €315,101 | +€78,718 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,010 | €60,683 | +€49,673 | +451% |
| Other operating charges | 640/8 | €21,121 | €943 | -€20,177 | -95.5% |
| Gross operating margin | 9900 | €419,902 | €454,391 | +€34,489 | +8.2% |
| Operating profit (loss) | 9901 | €151,389 | €77,664 | -€73,725 | -48.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -95.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -95.3% |
| Financial charges | 65/66B | €5,261 | €13,553 | +€8,291 | +158% |
| Recurring financial charges | 65 | €5,261 | €13,553 | +€8,291 | +158% |
| Profit (loss) for the period before taxes | 9903 | €146,128 | €64,111 | -€82,017 | -56.1% |
| Income taxes | 67/77 | €4,072 | €18,208 | +€14,136 | +347% |
| Profit (loss) for the period | 9904 | €142,056 | €45,903 | -€96,152 | -67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €142,056 | €45,903 | -€96,152 | -67.7% |
Next steps
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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 2 November 2026 via checked.be.