LIBRA: 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.
LIBRA
Largest movements
- Tangible fixed assets -€22,982
down €22,982 (-3.5%), from €662,497 to €639,515
of which Land and buildings: -€25,781
- Accrued charges and deferred income -€23,956
down €23,956 (-26.3%), from €91,095 to €67,139
- Gross operating margin -€5,043
down €5,043 (-11.7%), from €43,186 to €38,143
- Other operating charges +€3,134
up €3,134 (+215.7%), from €1,453 to €4,587
- Taxes -€832
down €832 (-24.4%), from €3,416 to €2,584
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €668,482 | €648,239 | -€20,242 | -3.0% |
| Fixed assets | 21/28 | €662,497 | €639,515 | -€22,982 | -3.5% |
| Tangible fixed assets | 22/27 | €662,497 | €639,515 | -€22,982 | -3.5% |
| Land and buildings | 22 | €662,497 | €636,716 | -€25,781 | -3.9% |
| Furniture and vehicles | 24 | - | €2,799 | +€2,799 | |
| Current assets | 29/58 | €5,985 | €8,724 | +€2,739 | +45.8% |
| Cash at bank and in hand | 54/58 | €5,985 | €8,724 | +€2,739 | +45.8% |
| Total equity and liabilities | 10/49 | €668,482 | €648,239 | -€20,242 | -3.0% |
| Equity | 10/15 | €79,004 | €83,378 | +€4,374 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,544 | €62,918 | +€4,374 | +7.5% |
| Amounts payable | 17/49 | €589,477 | €564,861 | -€24,616 | -4.2% |
| Amounts payable within one year | 42/48 | €498,382 | €497,723 | -€660 | -0.1% |
| Trade debts | 44 | - | €4,117 | +€4,117 | |
| Suppliers | 440/4 | - | €4,117 | +€4,117 | |
| Taxes, remuneration and social security | 45 | €7,000 | €2,500 | -€4,500 | -64.3% |
| Taxes | 450/3 | €7,000 | €2,500 | -€4,500 | -64.3% |
| Other amounts payable | 47/48 | €491,382 | €491,106 | -€276 | -0.1% |
| Accrued charges and deferred income | 492/3 | €91,095 | €67,139 | -€23,956 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,781 | €26,061 | +€280 | +1.1% |
| Other operating charges | 640/8 | €1,453 | €4,587 | +€3,134 | +215.7% |
| Gross operating margin | 9900 | €43,186 | €38,143 | -€5,043 | -11.7% |
| Operating profit (loss) | 9901 | €15,952 | €7,495 | -€8,457 | -53.0% |
| Financial charges | 65/66B | €761 | €537 | -€223 | -29.4% |
| Recurring financial charges | 65 | €693 | €537 | -€155 | -22.4% |
| Non-recurring financial charges | 66B | €68 | - | -€68 | |
| Profit (loss) for the period before taxes | 9903 | €15,191 | €6,957 | -€8,234 | -54.2% |
| Income taxes | 67/77 | €3,416 | €2,584 | -€832 | -24.4% |
| Profit (loss) for the period | 9904 | €11,776 | €4,374 | -€7,402 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,776 | €4,374 | -€7,402 | -62.9% |
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 29 September 2026 via checked.be.