LIBERTY: 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.
LIBERTY
Largest movements
- Tangible fixed assets -€8,072
down €8,072 (-5.0%), from €160,890 to €152,818
- Cash -€2,674
down €2,674 (-23.1%), from €11,575 to €8,902
mainly Net result for the year (-€5,517) and Other debts (-€5,229)
- Profit (loss) carried forward -€5,517
down €5,517 (-13.4%), from -€41,037 to -€46,553
- Other debts -€5,229
down €5,229 (-4.2%), from €123,357 to €118,129
- Gross operating margin -€2,095
down €2,095 (-31.2%), from €6,724 to €4,629
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 | €172,802 | €162,057 | -€10,745 | -6.2% |
| Fixed assets | 21/28 | €161,206 | €153,134 | -€8,072 | -5.0% |
| Tangible fixed assets | 22/27 | €160,890 | €152,818 | -€8,072 | -5.0% |
| Land and buildings | 22 | €160,890 | €152,818 | -€8,072 | -5.0% |
| Financial fixed assets | 28 | €316 | €316 | = | 0.0% |
| Current assets | 29/58 | €11,596 | €8,922 | -€2,674 | -23.1% |
| Amounts receivable within one year | 40/41 | €21 | €21 | = | 0.0% |
| Other amounts receivable | 41 | €21 | €21 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,575 | €8,902 | -€2,674 | -23.1% |
| Total equity and liabilities | 10/49 | €172,802 | €162,057 | -€10,745 | -6.2% |
| Equity | 10/15 | €49,445 | €43,928 | -€5,517 | -11.2% |
| Contributions | 10/11 | €90,481 | €90,481 | = | 0.0% |
| Capital | 10 | €90,481 | €90,481 | = | 0.0% |
| Issued capital | 100 | €90,481 | €90,481 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,037 | -€46,553 | -€5,517 | -13.4% |
| Amounts payable | 17/49 | €123,357 | €118,129 | -€5,229 | -4.2% |
| Amounts payable within one year | 42/48 | €123,357 | €118,129 | -€5,229 | -4.2% |
| Other amounts payable | 47/48 | €123,357 | €118,129 | -€5,229 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,072 | €8,072 | = | 0.0% |
| Other operating charges | 640/8 | €2,054 | €2,015 | -€39 | -1.9% |
| Gross operating margin | 9900 | €6,724 | €4,629 | -€2,095 | -31.2% |
| Operating profit (loss) | 9901 | -€3,402 | -€5,458 | -€2,056 | -60.5% |
| Financial charges | 65/66B | €54 | €59 | +€5 | +8.3% |
| Recurring financial charges | 65 | €54 | €59 | +€5 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,456 | -€5,517 | -€2,061 | -59.6% |
| Profit (loss) for the period | 9904 | -€3,456 | -€5,517 | -€2,061 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,456 | -€5,517 | -€2,061 | -59.6% |
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 14 October 2026 via checked.be.