LIBOTTE: 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.
LIBOTTE
Largest movements
- Deferred charges and accrued income +€2,715
new in 2025: €2,715
- Receivables within one year -€994
down €994 (-100.0%), from €994 to €0
- Stocks and contracts +€853
up €853 (+8.4%), from €10,099 to €10,951
- Cash -€516
no longer reported in 2025 (was €516)
mainly Deferred charges and accrued income (-€2,715) and Stocks and contracts (-€853)
- Other debts +€1,578
up €1,578 (+10.4%), from €15,107 to €16,685
- Profit (loss) carried forward +€423
up €423 (+0.8%), from -€52,239 to -€51,816
- Tax, wage and social debts +€173
up €173 (+36.3%), from €477 to €650
- Gross operating margin -€3,663
down €3,663 (-86.4%), from €4,239 to €576
- Other operating charges -€102
down €102 (-62.2%), from €164 to €62
- Financial charges -€43
down €43 (-32.2%), from €133 to €90
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 | €11,609 | €13,666 | +€2,058 | +17.7% |
| Current assets | 29/58 | €11,609 | €13,666 | +€2,058 | +17.7% |
| Stocks and contracts in progress | 3 | €10,099 | €10,951 | +€853 | +8.4% |
| Stocks | 30/36 | €10,099 | €10,951 | +€853 | +8.4% |
| Amounts receivable within one year | 40/41 | €994 | €0 | -€994 | -100.0% |
| Trade receivables | 40 | €994 | €0 | -€994 | -100.0% |
| Cash at bank and in hand | 54/58 | €516 | - | -€516 | |
| Deferred charges and accrued income | 490/1 | - | €2,715 | +€2,715 | |
| Total equity and liabilities | 10/49 | €11,609 | €13,666 | +€2,058 | +17.7% |
| Equity | 10/15 | -€4,146 | -€3,723 | +€423 | +10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,493 | €29,493 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €27,634 | €27,634 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,239 | -€51,816 | +€423 | +0.8% |
| Amounts payable | 17/49 | €15,755 | €17,389 | +€1,634 | +10.4% |
| Amounts payable within one year | 42/48 | €15,755 | €17,389 | +€1,634 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €171 | €54 | -€116 | -68.1% |
| Suppliers | 440/4 | €171 | €54 | -€116 | -68.1% |
| Taxes, remuneration and social security | 45 | €477 | €650 | +€173 | +36.3% |
| Taxes | 450/3 | €477 | €650 | +€173 | +36.3% |
| Other amounts payable | 47/48 | €15,107 | €16,685 | +€1,578 | +10.4% |
| Other operating charges | 640/8 | €164 | €62 | -€102 | -62.2% |
| Gross operating margin | 9900 | €4,239 | €576 | -€3,663 | -86.4% |
| Operating profit (loss) | 9901 | €4,075 | €514 | -€3,561 | -87.4% |
| Financial charges | 65/66B | €133 | €90 | -€43 | -32.2% |
| Recurring financial charges | 65 | €133 | €90 | -€43 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €3,942 | €423 | -€3,518 | -89.3% |
| Profit (loss) for the period | 9904 | €3,942 | €423 | -€3,518 | -89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,942 | €423 | -€3,518 | -89.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.