Libimo: what changed
Two fiscal 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.
Libimo
Largest movements
- Intangible fixed assets -€123,750
down €123,750 (-35.3%), from €350,625 to €226,875
- Receivables within one year -€98,779
down €98,779 (-99.2%), from €99,552 to €774
of which Trade receivables: -€98,779
- Deferred charges and accrued income -€26,811
down €26,811 (-86.4%), from €31,040 to €4,230
- Short-term financial debts -€355,714
down €355,714 (-78.1%), from €455,714 to €100,000
of which Other loans: -€345,000
- Debts after one year +€261,811
up €261,811 (+30.3%), from €863,635 to €1.1m
of which Other amounts payable: +€261,811
- Current portion of long-term debt -€94,430
down €94,430 (-100.0%), from €94,430 to €0
- Profit (loss) carried forward -€77,328
down €77,328 (-17.4%), from -€445,323 to -€522,652
- Trade debts +€34,728
up €34,728 (+22.5%), from €154,342 to €189,069
- Staff costs +€31,545
up €31,545 (+7.1%), from €442,644 to €474,189
- Financial charges -€25,086
down €25,086 (-31.5%), from €79,534 to €54,448
- Gross operating margin -€24,002
down €24,002 (-4.0%), from €599,456 to €575,453
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.
Cash bridge derived
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 | €1,478,382 | €1,210,283 | -€268,099 | -18.1% |
| Formation expenses | 20 | €15,728 | €7,153 | -€8,574 | -54.5% |
| Fixed assets | 21/28 | €354,225 | €228,759 | -€125,466 | -35.4% |
| Intangible fixed assets | 21 | €350,625 | €226,875 | -€123,750 | -35.3% |
| Tangible fixed assets | 22/27 | €3,600 | €1,884 | -€1,716 | -47.7% |
| Other tangible fixed assets | 26 | €3,600 | €1,884 | -€1,716 | -47.7% |
| Current assets | 29/58 | €1,108,429 | €974,370 | -€134,059 | -12.1% |
| Stocks and contracts in progress | 3 | €869,243 | €862,273 | -€6,970 | -0.8% |
| Stocks | 30/36 | €869,243 | €862,273 | -€6,970 | -0.8% |
| Amounts receivable within one year | 40/41 | €99,552 | €774 | -€98,779 | -99.2% |
| Trade receivables | 40 | €99,552 | €774 | -€98,779 | -99.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €108,594 | €107,094 | -€1,499 | -1.4% |
| Deferred charges and accrued income | 490/1 | €31,040 | €4,230 | -€26,811 | -86.4% |
| Total equity and liabilities | 10/49 | €1,478,382 | €1,210,283 | -€268,099 | -18.1% |
| Equity | 10/15 | -€195,323 | -€272,652 | -€77,328 | -39.6% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€445,323 | -€522,652 | -€77,328 | -17.4% |
| Amounts payable | 17/49 | €1,673,705 | €1,482,934 | -€190,771 | -11.4% |
| Amounts payable after more than one year | 17 | €863,635 | €1,125,446 | +€261,811 | +30.3% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €863,635 | €1,125,446 | +€261,811 | +30.3% |
| Amounts payable within one year | 42/48 | €798,244 | €355,509 | -€442,735 | -55.5% |
| Current portion of amounts payable after more than one year | 42 | €94,430 | €0 | -€94,430 | -100.0% |
| Financial debts | 43 | €455,714 | €100,000 | -€355,714 | -78.1% |
| Credit institutions | 430/8 | €10,714 | €0 | -€10,714 | -100.0% |
| Other loans | 439 | €445,000 | €100,000 | -€345,000 | -77.5% |
| Trade debts | 44 | €154,342 | €189,069 | +€34,728 | +22.5% |
| Suppliers | 440/4 | €154,342 | €189,069 | +€34,728 | +22.5% |
| Taxes, remuneration and social security | 45 | €93,758 | €66,440 | -€27,318 | -29.1% |
| Taxes | 450/3 | €23,581 | €5,006 | -€18,575 | -78.8% |
| Remuneration and social security | 454/9 | €70,177 | €61,434 | -€8,743 | -12.5% |
| Accrued charges and deferred income | 492/3 | €11,826 | €1,979 | -€9,847 | -83.3% |
| Remuneration, social security and pensions | 62 | €442,644 | €474,189 | +€31,545 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €134,040 | €134,040 | = | 0.0% |
| Other operating charges | 640/8 | €3,827 | €2,575 | -€1,252 | -32.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €599,456 | €575,453 | -€24,002 | -4.0% |
| Operating profit (loss) | 9901 | €18,945 | -€35,351 | -€54,296 | |
| Financial income | 75/76B | €11,492 | €12,498 | +€1,005 | +8.7% |
| Recurring financial income | 75 | €11,492 | €12,498 | +€1,005 | +8.7% |
| Financial charges | 65/66B | €79,534 | €54,448 | -€25,086 | -31.5% |
| Recurring financial charges | 65 | €79,534 | €54,448 | -€25,086 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | -€49,097 | -€77,301 | -€28,204 | -57.4% |
| Income taxes | 67/77 | €9 | €27 | +€18 | +193.1% |
| Profit (loss) for the period | 9904 | -€49,106 | -€77,328 | -€28,222 | -57.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,106 | -€77,328 | -€28,222 | -57.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.