LIBRA: 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.
LIBRA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Trade debts +€10,463
up €10,463 (+32.7%), from €31,983 to €42,446
- Turnover -€18,794
no longer reported in 2023 (was €18,794)
- Purchases and services -€13,595
no longer reported in 2023 (was €13,595)
- Other operating charges -€3,771
down €3,771 (-28.1%), from €13,438 to €9,668
- Gross operating margin +€2,805
up €2,805 (+53.9%), from €5,200 to €8,005
- Financial charges -€687
down €687 (-74.0%), from €929 to €242
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €809,937 | €810,900 | +€963 | +0.1% |
| Fixed assets | 21/28 | €121,533 | €121,399 | -€135 | -0.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €112,529 | €112,394 | -€135 | -0.1% |
| Land and buildings | 22 | €112,489 | €112,394 | -€95 | -0.1% |
| Other tangible fixed assets | 26 | €40 | - | -€40 | |
| Financial fixed assets | 28 | €9,005 | €9,005 | = | 0.0% |
| Current assets | 29/58 | €688,404 | €689,501 | +€1,097 | +0.2% |
| Stocks and contracts in progress | 3 | €679,286 | €679,286 | = | 0.0% |
| Stocks | 30/36 | €679,286 | €679,286 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,070 | €10,123 | +€1,054 | +11.6% |
| Other amounts receivable | 41 | €9,070 | €10,123 | +€1,054 | +11.6% |
| Cash at bank and in hand | 54/58 | €49 | €93 | +€44 | +89.5% |
| Total equity and liabilities | 10/49 | €809,937 | €810,900 | +€963 | +0.1% |
| Equity | 10/15 | €156,899 | €154,860 | -€2,039 | -1.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,899 | €4,860 | -€2,039 | -29.6% |
| Amounts payable | 17/49 | €653,038 | €656,040 | +€3,002 | +0.5% |
| Amounts payable after more than one year | 17 | €7,364 | €7,364 | = | 0.0% |
| Financial debts | 170/4 | €7,364 | €7,364 | = | 0.0% |
| Amounts payable within one year | 42/48 | €644,216 | €647,218 | +€3,002 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €1,922 | €1,922 | = | 0.0% |
| Trade debts | 44 | €31,983 | €42,446 | +€10,463 | +32.7% |
| Suppliers | 440/4 | €31,983 | €42,446 | +€10,463 | +32.7% |
| Other amounts payable | 47/48 | €610,311 | €602,850 | -€7,461 | -1.2% |
| Accrued charges and deferred income | 492/3 | €1,458 | €1,458 | = | 0.0% |
| Turnover | 70 | €18,794 | - | -€18,794 | |
| Goods, raw materials, services and sundry goods | 60/61 | €13,595 | - | -€13,595 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135 | €135 | +€0 | 0.0% |
| Other operating charges | 640/8 | €13,438 | €9,668 | -€3,771 | -28.1% |
| Gross operating margin | 9900 | €5,200 | €8,005 | +€2,805 | +53.9% |
| Operating profit (loss) | 9901 | -€8,374 | -€1,798 | +€6,576 | +78.5% |
| Financial charges | 65/66B | €929 | €242 | -€687 | -74.0% |
| Recurring financial charges | 65 | €929 | €242 | -€687 | -74.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,303 | -€2,039 | +€7,263 | +78.1% |
| Profit (loss) for the period | 9904 | -€9,303 | -€2,039 | +€7,263 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,303 | -€2,039 | +€7,263 | +78.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.