Liberté Services Pro: 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.
Liberté Services Pro
Largest movements
- Current assets +€28,548
up €28,548 (+24.6%), from €116,199 to €144,747
of which Receivables within one year: +€22,545
- Equity +€23,198
up €23,198 (+32.6%), from €71,171 to €94,369
of which Reserves: +€23,198
- Debts within one year +€4,474
up €4,474 (+9.6%), from €46,569 to €51,043
of which Tax, wage and social debts: +€28,652
- Staff costs +€23,483
new in 2021: €23,483
- Gross operating margin +€10,140
up €10,140 (+20.2%), from €50,126 to €60,266
- Financial income +€6,821
new in 2021: €6,821
- Taxes +€4,639
up €4,639 (+50.9%), from €9,112 to €13,751
- Other operating charges +€3,083
new in 2021: €3,083
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,740 | €145,412 | +€27,672 | +23.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,541 | €665 | -€876 | -56.8% |
| Tangible fixed assets | 22/27 | €1,491 | €615 | -€876 | -58.8% |
| Land and buildings | 22 | - | €138 | +€138 | |
| Furniture and vehicles | 24 | - | €477 | +€477 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €116,199 | €144,747 | +€28,548 | +24.6% |
| Amounts receivable within one year | 40/41 | €112,626 | €135,171 | +€22,545 | +20.0% |
| Trade receivables | 40 | - | €19,621 | +€19,621 | |
| Other amounts receivable | 41 | - | €115,550 | +€115,550 | |
| Cash at bank and in hand | 54/58 | €2,295 | €9,241 | +€6,946 | +303% |
| Deferred charges and accrued income | 490/1 | - | €335 | +€335 | |
| Total equity and liabilities | 10/49 | €117,740 | €145,412 | +€27,672 | +23.5% |
| Equity | 10/15 | €71,171 | €94,369 | +€23,198 | +32.6% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €61,504 | €84,702 | +€23,198 | +37.7% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €82,842 | +€82,842 | |
| Profit (loss) carried forward | 14 | €3,467 | €3,467 | = | 0.0% |
| Amounts payable | 17/49 | €46,569 | €51,043 | +€4,474 | +9.6% |
| Amounts payable within one year | 42/48 | €46,569 | €51,043 | +€4,474 | +9.6% |
| Trade debts | 44 | €19,272 | €22,391 | +€3,119 | +16.2% |
| Suppliers | 440/4 | - | €22,391 | +€22,391 | |
| Taxes, remuneration and social security | 45 | - | €28,652 | +€28,652 | |
| Taxes | 450/3 | - | €27,097 | +€27,097 | |
| Remuneration and social security | 454/9 | - | €1,555 | +€1,555 | |
| Remuneration, social security and pensions | 62 | - | €23,483 | +€23,483 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €876 | €876 | = | 0.0% |
| Other operating charges | 640/8 | - | €3,083 | +€3,083 | |
| Non-recurring operating charges | 66A | - | €2,339 | +€2,339 | |
| Gross operating margin | 9900 | €50,126 | €60,266 | +€10,140 | +20.2% |
| Operating profit (loss) | 9901 | €17,375 | €30,485 | +€13,110 | +75.5% |
| Financial income | 75/76B | - | €6,821 | +€6,821 | |
| Recurring financial income | 75 | €7,363 | €6,821 | -€542 | -7.4% |
| Financial charges | 65/66B | - | €357 | +€357 | |
| Recurring financial charges | 65 | €472 | €357 | -€115 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €24,266 | €36,949 | +€12,683 | +52.3% |
| Income taxes | 67/77 | €9,112 | €13,751 | +€4,639 | +50.9% |
| Profit (loss) for the period | 9904 | €15,154 | €23,198 | +€8,044 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,154 | €23,198 | +€8,044 | +53.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.