LIBERTY 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.
LIBERTY PRO
Largest movements
- Receivables within one year +€61,555
up €61,555 (+746%), from €8,253 to €69,808
of which Trade receivables: +€33,356
- Cash +€6,999
up €6,999 (+1,186,344%), from €1 to €7,000
mainly Net result for the year (+€32,867) and Trade debts (+€24,675)
- Tangible fixed assets -€943
down €943 (-39.2%), from €2,409 to €1,466
- Profit (loss) carried forward +€32,867
up €32,867, from -€6,658 to €26,209
- Trade debts +€24,675
up €24,675 (+158%), from €15,623 to €40,299
- Tax, wage and social debts +€9,766
new in 2025: €9,766
- Gross operating margin +€40,465
up €40,465, from -€6,588 to €33,878
- Depreciation +€876
up €876 (+1,303%), from €67 to €943
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 | €10,965 | €78,274 | +€67,309 | +614% |
| Fixed assets | 21/28 | €2,409 | €1,466 | -€943 | -39.2% |
| Tangible fixed assets | 22/27 | €2,409 | €1,466 | -€943 | -39.2% |
| Furniture and vehicles | 24 | €2,409 | €1,466 | -€943 | -39.2% |
| Current assets | 29/58 | €8,556 | €76,808 | +€68,252 | +798% |
| Amounts receivable within one year | 40/41 | €8,253 | €69,808 | +€61,555 | +746% |
| Trade receivables | 40 | €2,924 | €36,280 | +€33,356 | +1,141% |
| Other amounts receivable | 41 | €5,329 | €33,528 | +€28,199 | +529% |
| Cash at bank and in hand | 54/58 | €1 | €7,000 | +€6,999 | +1,186,344% |
| Deferred charges and accrued income | 490/1 | €302 | - | -€302 | |
| Total equity and liabilities | 10/49 | €10,965 | €78,274 | +€67,309 | +614% |
| Equity | 10/15 | -€4,658 | €28,209 | +€32,867 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,658 | €26,209 | +€32,867 | |
| Amounts payable | 17/49 | €15,623 | €50,065 | +€34,441 | +220% |
| Amounts payable within one year | 42/48 | €15,623 | €50,065 | +€34,441 | +220% |
| Trade debts | 44 | €15,623 | €40,299 | +€24,675 | +158% |
| Suppliers | 440/4 | €15,623 | €40,299 | +€24,675 | +158% |
| Taxes, remuneration and social security | 45 | - | €9,766 | +€9,766 | |
| Taxes | 450/3 | - | €9,766 | +€9,766 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67 | €943 | +€876 | +1,303% |
| Gross operating margin | 9900 | -€6,588 | €33,878 | +€40,465 | |
| Operating profit (loss) | 9901 | -€6,655 | €32,935 | +€39,589 | |
| Financial charges | 65/66B | €4 | €55 | +€51 | +1,402% |
| Recurring financial charges | 65 | €4 | €55 | +€51 | +1,402% |
| Profit (loss) for the period before taxes | 9903 | -€6,658 | €32,880 | +€39,538 | |
| Income taxes | 67/77 | - | €13 | +€13 | |
| Profit (loss) for the period | 9904 | -€6,658 | €32,867 | +€39,526 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,658 | €32,867 | +€39,526 |
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 20 October 2026 via checked.be.