LIBERT G. SRL: what changed
What changed
LIBERT G. SRL
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€80,469
2023 · -€4,125-€76,344
Equity
-€79,594
2023 · €875-€80,469
Cash
€36,486
2023 · €47,525-€11,039
Balance sheet total
€352,249
2023 · €395,213-€42,964
Largest movements
Assets
- Intangible fixed assets -€31,266
down €31,266 (-10.4%), from €300,434 to €269,168
- Cash -€11,039
down €11,039 (-23.2%), from €47,525 to €36,486
mainly Net result for the year (-€80,469) and Debts after one year (-€39,229)
Equity and liabilities
- Profit (loss) carried forward -€80,469
down €80,469 (-1,951%), from -€4,125 to -€84,594
- Trade debts +€50,453
up €50,453 (+525%), from €9,608 to €60,061
- Debts after one year -€39,229
down €39,229 (-12.1%), from €324,991 to €285,762
of which Financial debts: -€39,229
- Tax, wage and social debts +€20,287
up €20,287 (+107%), from €18,993 to €39,280
of which Taxes: +€17,473
Income statement
- Staff costs +€83,089
up €83,089 (+213%), from €39,054 to €122,143
- Gross operating margin +€50,737
up €50,737 (+101%), from €50,044 to €100,781
- Depreciation +€28,710
up €28,710 (+297%), from €9,680 to €38,390
- Financial charges +€13,758
up €13,758 (+279%), from €4,930 to €18,688
- Other operating charges +€1,194
up €1,194 (+256%), from €466 to €1,660
Change in the result, 2023 to 2024
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 2023
-€4,125
Gross operating margin
+€50,737
Staff costs
-€83,089
Depreciation
-€28,710
Other operating charges
-€1,194
Other operating items
-€34
Financial income
+€14
Financial charges
-€13,758
Taxes
-€310
Result 2024
-€80,469
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€36,691
Investment
-€10,299
Financing
-€37,431
Cash 2023
€47,525
From operations (derived)
+€36,691
Net result for the year
-€80,469
Depreciation
+€38,390
Receivables within one year
+€1,740
Deferred charges and accrued income
+€2,094
Trade debts
+€50,453
Tax, wage and social debts
+€20,287
Other debts
+€746
Accrued charges and deferred income
+€3,450
Investment (derived)
-€10,299
Investment in fixed assets (net)
-€10,299
Financing
-€37,431
Debts after one year
-€39,229
Current portion of long-term debt
+€1,798
Cash 2024
€36,486
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €395,213 | €352,249 | -€42,964 | -10.9% |
| Fixed assets | 21/28 | €327,722 | €299,631 | -€28,091 | -8.6% |
| Intangible fixed assets | 21 | €300,434 | €269,168 | -€31,266 | -10.4% |
| Tangible fixed assets | 22/27 | €26,779 | €27,849 | +€1,070 | +4.0% |
| Plant, machinery and equipment | 23 | €19,748 | €22,302 | +€2,554 | +12.9% |
| Furniture and vehicles | 24 | €7,031 | €5,547 | -€1,484 | -21.1% |
| Financial fixed assets | 28 | €509 | €2,614 | +€2,105 | +414% |
| Current assets | 29/58 | €67,491 | €52,618 | -€14,873 | -22.0% |
| Stocks and contracts in progress | 3 | €16,132 | €16,132 | = | 0.0% |
| Stocks | 30/36 | €16,132 | €16,132 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,740 | - | -€1,740 | |
| Trade receivables | 40 | €1,740 | - | -€1,740 | |
| Cash at bank and in hand | 54/58 | €47,525 | €36,486 | -€11,039 | -23.2% |
| Deferred charges and accrued income | 490/1 | €2,094 | - | -€2,094 | |
| Total equity and liabilities | 10/49 | €395,213 | €352,249 | -€42,964 | -10.9% |
| Equity | 10/15 | €875 | -€79,594 | -€80,469 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,125 | -€84,594 | -€80,469 | -1,951% |
| Amounts payable | 17/49 | €394,338 | €431,843 | +€37,505 | +9.5% |
| Amounts payable after more than one year | 17 | €324,991 | €285,762 | -€39,229 | -12.1% |
| Financial debts | 170/4 | €254,991 | €215,762 | -€39,229 | -15.4% |
| Other amounts payable | 178/9 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €69,347 | €142,631 | +€73,284 | +106% |
| Current portion of amounts payable after more than one year | 42 | €37,431 | €39,229 | +€1,798 | +4.8% |
| Trade debts | 44 | €9,608 | €60,061 | +€50,453 | +525% |
| Suppliers | 440/4 | €9,608 | €60,061 | +€50,453 | +525% |
| Taxes, remuneration and social security | 45 | €18,993 | €39,280 | +€20,287 | +107% |
| Taxes | 450/3 | €9,948 | €27,421 | +€17,473 | +176% |
| Remuneration and social security | 454/9 | €9,045 | €11,859 | +€2,814 | +31.1% |
| Other amounts payable | 47/48 | €3,315 | €4,061 | +€746 | +22.5% |
| Accrued charges and deferred income | 492/3 | - | €3,450 | +€3,450 | |
| Remuneration, social security and pensions | 62 | €39,054 | €122,143 | +€83,089 | +213% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,680 | €38,390 | +€28,710 | +297% |
| Other operating charges | 640/8 | €466 | €1,660 | +€1,194 | +256% |
| Non-recurring operating charges | 66A | - | €34 | +€34 | |
| Gross operating margin | 9900 | €50,044 | €100,781 | +€50,737 | +101% |
| Operating profit (loss) | 9901 | €844 | -€61,446 | -€62,290 | |
| Financial income | 75/76B | €1 | €15 | +€14 | +1,400% |
| Recurring financial income | 75 | €1 | €15 | +€14 | +1,400% |
| Financial charges | 65/66B | €4,930 | €18,688 | +€13,758 | +279% |
| Recurring financial charges | 65 | €4,930 | €18,688 | +€13,758 | +279% |
| Profit (loss) for the period before taxes | 9903 | -€4,085 | -€80,119 | -€76,034 | -1,861% |
| Income taxes | 67/77 | €40 | €350 | +€310 | +775% |
| Profit (loss) for the period | 9904 | -€4,125 | -€80,469 | -€76,344 | -1,851% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,125 | -€80,469 | -€76,344 | -1,851% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.