Libert Consult: 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.
Libert Consult
Largest movements
- Cash +€68,686
up €68,686 (+62.1%), from €110,644 to €179,329
mainly Net result for the year (+€71,781) and Tax, wage and social debts (+€2,500)
- Receivables within one year +€5,548
up €5,548 (+28.6%), from €19,415 to €24,963
of which Other amounts receivable: +€5,630
- Profit (loss) carried forward +€71,781
up €71,781 (+57.4%), from €125,093 to €196,874
- Tax, wage and social debts +€2,500
up €2,500 (+251%), from €995 to €3,495
- Gross operating margin -€17,643
down €17,643 (-16.3%), from €107,912 to €90,269
- Taxes -€3,039
down €3,039 (-13.8%), from €21,995 to €18,956
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 | €130,058 | €204,292 | +€74,233 | +57.1% |
| Current assets | 29/58 | €130,058 | €204,292 | +€74,233 | +57.1% |
| Amounts receivable within one year | 40/41 | €19,415 | €24,963 | +€5,548 | +28.6% |
| Trade receivables | 40 | €839 | €756 | -€83 | -9.8% |
| Other amounts receivable | 41 | €18,576 | €24,206 | +€5,630 | +30.3% |
| Cash at bank and in hand | 54/58 | €110,644 | €179,329 | +€68,686 | +62.1% |
| Total equity and liabilities | 10/49 | €130,058 | €204,292 | +€74,233 | +57.1% |
| Equity | 10/15 | €128,093 | €199,874 | +€71,781 | +56.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,093 | €196,874 | +€71,781 | +57.4% |
| Amounts payable | 17/49 | €1,965 | €4,417 | +€2,452 | +125% |
| Amounts payable within one year | 42/48 | €1,965 | €4,417 | +€2,452 | +125% |
| Trade debts | 44 | €970 | €922 | -€48 | -4.9% |
| Suppliers | 440/4 | €478 | €430 | -€48 | -10.0% |
| Bills of exchange payable | 441 | €492 | €492 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €995 | €3,495 | +€2,500 | +251% |
| Taxes | 450/3 | €995 | €3,495 | +€2,500 | +251% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €107,912 | €90,269 | -€17,643 | -16.3% |
| Operating profit (loss) | 9901 | €107,525 | €89,869 | -€17,656 | -16.4% |
| Financial income | 75/76B | €522 | €970 | +€448 | +85.8% |
| Recurring financial income | 75 | €522 | €970 | +€448 | +85.8% |
| Financial charges | 65/66B | €65 | €102 | +€37 | +56.3% |
| Recurring financial charges | 65 | €65 | €102 | +€37 | +56.3% |
| Profit (loss) for the period before taxes | 9903 | €107,982 | €90,738 | -€17,244 | -16.0% |
| Income taxes | 67/77 | €21,995 | €18,956 | -€3,039 | -13.8% |
| Profit (loss) for the period | 9904 | €85,986 | €71,781 | -€14,205 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €85,986 | €71,781 | -€14,205 | -16.5% |
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 22 October 2026 via checked.be.