LIBORIO: 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.
LIBORIO
Largest movements
- Tangible fixed assets -€5,440
down €5,440 (-34.6%), from €15,742 to €10,302
of which Plant, machinery and equipment: -€5,190
- Cash -€2,993
down €2,993 (-3.5%), from €84,384 to €81,391
mainly Other debts (-€4,370) and Trade debts (-€3,432)
- Receivables within one year -€1,884
down €1,884 (-41.3%), from €4,561 to €2,677
of which Trade receivables: -€1,209
- Other debts -€4,370
down €4,370 (-17.7%), from €24,744 to €20,374
- Trade debts -€3,432
down €3,432 (-5.7%), from €60,138 to €56,705
- Tax, wage and social debts -€1,491
down €1,491 (-18.0%), from €8,262 to €6,771
of which Remuneration and social security: -€1,334
- Purchases and services -€33,369
down €33,369 (-45.3%), from €73,650 to €40,282
- Turnover -€31,634
down €31,634 (-25.8%), from €122,820 to €91,186
- Staff costs -€1,970
down €1,970 (-4.2%), from €46,828 to €44,857
- Gross operating margin +€1,735
up €1,735 (+3.5%), from €49,169 to €50,904
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 | €104,687 | €94,370 | -€10,317 | -9.9% |
| Fixed assets | 21/28 | €15,742 | €10,302 | -€5,440 | -34.6% |
| Tangible fixed assets | 22/27 | €15,742 | €10,302 | -€5,440 | -34.6% |
| Plant, machinery and equipment | 23 | €15,271 | €10,081 | -€5,190 | -34.0% |
| Furniture and vehicles | 24 | €470 | €220 | -€250 | -53.1% |
| Current assets | 29/58 | €88,945 | €84,068 | -€4,877 | -5.5% |
| Amounts receivable within one year | 40/41 | €4,561 | €2,677 | -€1,884 | -41.3% |
| Trade receivables | 40 | €1,209 | - | -€1,209 | |
| Other amounts receivable | 41 | €3,351 | €2,677 | -€674 | -20.1% |
| Cash at bank and in hand | 54/58 | €84,384 | €81,391 | -€2,993 | -3.5% |
| Total equity and liabilities | 10/49 | €104,687 | €94,370 | -€10,317 | -9.9% |
| Equity | 10/15 | €11,544 | €10,520 | -€1,024 | -8.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | €5,344 | €4,320 | -€1,024 | -19.2% |
| Amounts payable | 17/49 | €93,143 | €83,849 | -€9,293 | -10.0% |
| Amounts payable within one year | 42/48 | €93,143 | €83,849 | -€9,293 | -10.0% |
| Trade debts | 44 | €60,138 | €56,705 | -€3,432 | -5.7% |
| Suppliers | 440/4 | €60,138 | €56,705 | -€3,432 | -5.7% |
| Taxes, remuneration and social security | 45 | €8,262 | €6,771 | -€1,491 | -18.0% |
| Taxes | 450/3 | €485 | €329 | -€157 | -32.3% |
| Remuneration and social security | 454/9 | €7,776 | €6,442 | -€1,334 | -17.2% |
| Other amounts payable | 47/48 | €24,744 | €20,374 | -€4,370 | -17.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €122,820 | €91,186 | -€31,634 | -25.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €73,650 | €40,282 | -€33,369 | -45.3% |
| Remuneration, social security and pensions | 62 | €46,828 | €44,857 | -€1,970 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,440 | €5,440 | = | 0.0% |
| Other operating charges | 640/8 | €1,191 | €707 | -€484 | -40.6% |
| Gross operating margin | 9900 | €49,169 | €50,904 | +€1,735 | +3.5% |
| Operating profit (loss) | 9901 | -€4,289 | -€100 | +€4,190 | +97.7% |
| Financial charges | 65/66B | €791 | €924 | +€133 | +16.9% |
| Recurring financial charges | 65 | €791 | €924 | +€133 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,080 | -€1,024 | +€4,056 | +79.8% |
| Income taxes | 67/77 | €232 | - | -€232 | |
| Profit (loss) for the period | 9904 | -€5,312 | -€1,024 | +€4,289 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,312 | -€1,024 | +€4,289 | +80.7% |
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 17 October 2026 via checked.be.