LIBO CONSULT: 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.
What changed
LIBO CONSULT
NACE 47.730, Retail sale of pharmaceutical products
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€21,925
2023 · €21,670+€255
Equity
€57,587
2023 · €85,662-€28,075
Cash
€8,118
2023 · €12,354-€4,235
Balance sheet total
€516,567
2023 · €567,067-€50,500
Largest movements
Assets
- Tangible fixed assets -€39,085
down €39,085 (-16.4%), from €238,032 to €198,947
of which Land and buildings: -€23,286
Equity and liabilities
- Other debts +€44,795
up €44,795 (+1270.4%), from €3,526 to €48,321
- Debts after one year -€32,592
down €32,592 (-50.4%), from €64,616 to €32,024
- Reserves -€30,000
down €30,000 (-16.6%), from €180,250 to €150,250
of which Distributable reserves: -€30,000
- Short-term financial debts -€20,000
down €20,000 (-9.1%), from €220,000 to €200,000
- Trade debts -€11,108
down €11,108 (-9.9%), from €112,553 to €101,445
Income statement
- Staff costs +€9,043
up €9,043 (+6.7%), from €134,321 to €143,364
- Depreciation -€7,425
down €7,425 (-13.3%), from €55,730 to €48,305
From the 2023 result to the 2024 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.
Result 2023
€21,670
Gross operating margin
-€819
Staff costs
-€9,043
Depreciation
+€7,425
Other operating charges
+€576
Financial income
+€1,277
Financial charges
+€592
Taxes
+€247
Result 2024
€21,925
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€110,032
Investment
-€9,220
Financing
-€105,048
Cash 2023
€12,354
From operations (derived)
+€110,032
Net result for the year
+€21,925
Depreciation
+€48,305
Stocks and contracts
-€53
Receivables within one year
+€4,029
Deferred charges and accrued income
+€3,203
Trade debts
-€11,108
Tax, wage and social debts
+€759
Other debts
+€44,795
Accrued charges and deferred income
-€1,823
Investment (derived)
-€9,220
Investment in fixed assets (net)
-€9,220
Financing
-€105,048
Debts after one year
-€32,592
Current portion of long-term debt
-€2,456
Short-term financial debts
-€20,000
Contributions, distributions and other
-€50,000
Cash 2024
€8,118
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €567,067 | €516,567 | -€50,500 | -8.9% |
| Fixed assets | 21/28 | €238,032 | €198,947 | -€39,085 | -16.4% |
| Tangible fixed assets | 22/27 | €238,032 | €198,947 | -€39,085 | -16.4% |
| Land and buildings | 22 | €159,451 | €136,165 | -€23,286 | -14.6% |
| Plant, machinery and equipment | 23 | €14,391 | €11,955 | -€2,436 | -16.9% |
| Furniture and vehicles | 24 | €61,880 | €48,097 | -€13,783 | -22.3% |
| Other tangible fixed assets | 26 | €2,310 | €2,730 | +€420 | +18.2% |
| Current assets | 29/58 | €329,034 | €317,620 | -€11,415 | -3.5% |
| Stocks and contracts in progress | 3 | €177,977 | €178,030 | +€53 | 0.0% |
| Stocks | 30/36 | €177,977 | €178,030 | +€53 | 0.0% |
| Amounts receivable within one year | 40/41 | €118,056 | €114,027 | -€4,029 | -3.4% |
| Trade receivables | 40 | €114,354 | €111,722 | -€2,633 | -2.3% |
| Other amounts receivable | 41 | €3,702 | €2,306 | -€1,396 | -37.7% |
| Cash at bank and in hand | 54/58 | €12,354 | €8,118 | -€4,235 | -34.3% |
| Deferred charges and accrued income | 490/1 | €20,647 | €17,445 | -€3,203 | -15.5% |
| Total equity and liabilities | 10/49 | €567,067 | €516,567 | -€50,500 | -8.9% |
| Equity | 10/15 | €85,662 | €57,587 | -€28,075 | -32.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €180,250 | €150,250 | -€30,000 | -16.6% |
| Tax-exempt reserves | 132 | €250 | €250 | = | 0.0% |
| Distributable reserves | 133 | €180,000 | €150,000 | -€30,000 | -16.7% |
| Profit (loss) carried forward | 14 | -€104,588 | -€102,664 | +€1,925 | +1.8% |
| Amounts payable | 17/49 | €481,405 | €458,980 | -€22,424 | -4.7% |
| Amounts payable after more than one year | 17 | €64,616 | €32,024 | -€32,592 | -50.4% |
| Financial debts | 170/4 | €64,616 | €32,024 | -€32,592 | -50.4% |
| Amounts payable within one year | 42/48 | €412,012 | €424,002 | +€11,990 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €35,048 | €32,592 | -€2,456 | -7.0% |
| Financial debts | 43 | €220,000 | €200,000 | -€20,000 | -9.1% |
| Credit institutions | 430/8 | €220,000 | €200,000 | -€20,000 | -9.1% |
| Trade debts | 44 | €112,553 | €101,445 | -€11,108 | -9.9% |
| Suppliers | 440/4 | €112,553 | €101,445 | -€11,108 | -9.9% |
| Taxes, remuneration and social security | 45 | €40,885 | €41,644 | +€759 | +1.9% |
| Taxes | 450/3 | €10,280 | €10,508 | +€228 | +2.2% |
| Remuneration and social security | 454/9 | €30,605 | €31,136 | +€531 | +1.7% |
| Other amounts payable | 47/48 | €3,526 | €48,321 | +€44,795 | +1270.4% |
| Accrued charges and deferred income | 492/3 | €4,777 | €2,954 | -€1,823 | -38.2% |
| Non-recurring operating income | 76A | €905 | - | -€905 | |
| Remuneration, social security and pensions | 62 | €134,321 | €143,364 | +€9,043 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,730 | €48,305 | -€7,425 | -13.3% |
| Other operating charges | 640/8 | €4,647 | €4,072 | -€576 | -12.4% |
| Gross operating margin | 9900 | €244,415 | €243,596 | -€819 | -0.3% |
| Operating profit (loss) | 9901 | €49,717 | €47,856 | -€1,861 | -3.7% |
| Financial income | 75/76B | €2,077 | €3,354 | +€1,277 | +61.5% |
| Recurring financial income | 75 | €2,077 | €1,564 | -€513 | -24.7% |
| Non-recurring financial income | 76B | - | €1,790 | +€1,790 | |
| Financial charges | 65/66B | €17,183 | €16,590 | -€592 | -3.4% |
| Recurring financial charges | 65 | €17,183 | €16,590 | -€592 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €34,611 | €34,619 | +€8 | 0.0% |
| Income taxes | 67/77 | €12,941 | €12,694 | -€247 | -1.9% |
| Profit (loss) for the period | 9904 | €21,670 | €21,925 | +€255 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,670 | €21,925 | +€255 | +1.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.