LIBIUS: 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.
LIBIUS
Largest movements
- Receivables within one year -€14,755
down €14,755 (-54.5%), from €27,088 to €12,333
of which Trade receivables: -€14,751
- Cash +€3,599
up €3,599 (+5.0%), from €72,541 to €76,140
mainly Net result for the year (+€29,999) and Receivables within one year (+€14,755)
- Deferred charges and accrued income -€1,826
down €1,826 (-83.6%), from €2,184 to €358
- Reserves -€8,415
down €8,415 (-8.9%), from €94,672 to €86,258
- Trade debts -€3,015
down €3,015 (-71.8%), from €4,201 to €1,186
- Tax, wage and social debts -€1,303
down €1,303 (-21.1%), from €6,179 to €4,876
of which Remuneration and social security: -€1,840
- Gross operating margin +€8,193
up €8,193 (+22.2%), from €36,905 to €45,098
- Taxes +€2,452
up €2,452 (+22.9%), from €10,724 to €13,176
- Financial income +€680
up €680 (+137%), from €498 to €1,178
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 | €107,283 | €93,782 | -€13,501 | -12.6% |
| Fixed assets | 21/28 | €5,470 | €4,950 | -€519 | -9.5% |
| Tangible fixed assets | 22/27 | €5,470 | €4,950 | -€519 | -9.5% |
| Plant, machinery and equipment | 23 | €5,470 | €4,950 | -€519 | -9.5% |
| Current assets | 29/58 | €101,813 | €88,831 | -€12,981 | -12.8% |
| Amounts receivable within one year | 40/41 | €27,088 | €12,333 | -€14,755 | -54.5% |
| Trade receivables | 40 | €27,085 | €12,333 | -€14,751 | -54.5% |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Cash at bank and in hand | 54/58 | €72,541 | €76,140 | +€3,599 | +5.0% |
| Deferred charges and accrued income | 490/1 | €2,184 | €358 | -€1,826 | -83.6% |
| Total equity and liabilities | 10/49 | €107,283 | €93,782 | -€13,501 | -12.6% |
| Equity | 10/15 | €94,772 | €86,358 | -€8,415 | -8.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Contributions outside capital | 11 | €100 | €100 | = | 0.0% |
| Other | 1109/19 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €94,672 | €86,258 | -€8,415 | -8.9% |
| Distributable reserves | 133 | €94,672 | €86,258 | -€8,415 | -8.9% |
| Amounts payable | 17/49 | €12,510 | €7,424 | -€5,086 | -40.7% |
| Amounts payable within one year | 42/48 | €12,510 | €7,424 | -€5,086 | -40.7% |
| Trade debts | 44 | €4,201 | €1,186 | -€3,015 | -71.8% |
| Suppliers | 440/4 | €4,201 | €1,186 | -€3,015 | -71.8% |
| Taxes, remuneration and social security | 45 | €6,179 | €4,876 | -€1,303 | -21.1% |
| Taxes | 450/3 | €4,339 | €4,876 | +€537 | +12.4% |
| Remuneration and social security | 454/9 | €1,840 | - | -€1,840 | |
| Other amounts payable | 47/48 | €2,130 | €1,362 | -€769 | -36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,554 | €1,824 | +€271 | +17.4% |
| Other operating charges | 640/8 | €539 | €623 | +€85 | +15.7% |
| Gross operating margin | 9900 | €36,905 | €45,098 | +€8,193 | +22.2% |
| Operating profit (loss) | 9901 | €34,812 | €42,650 | +€7,838 | +22.5% |
| Financial income | 75/76B | €498 | €1,178 | +€680 | +137% |
| Recurring financial income | 75 | €498 | €1,178 | +€680 | +137% |
| Financial charges | 65/66B | €783 | €652 | -€131 | -16.7% |
| Recurring financial charges | 65 | €783 | €652 | -€131 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €34,527 | €43,176 | +€8,649 | +25.0% |
| Income taxes | 67/77 | €10,724 | €13,176 | +€2,452 | +22.9% |
| Profit (loss) for the period | 9904 | €23,803 | €29,999 | +€6,197 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,803 | €29,999 | +€6,197 | +26.0% |
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 16 October 2026 via checked.be.