LIBRA 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.
LIBRA Consult
Largest movements
- Cash -€79,961
down €79,961 (-71.6%), from €111,734 to €31,773
mainly Tax, wage and social debts (-€46,764) and Receivables within one year (-€42,460)
- Receivables within one year +€42,460
up €42,460 (+649.1%), from €6,542 to €49,002
of which Trade receivables: +€42,983
- Tangible fixed assets -€17,061
down €17,061 (-27.3%), from €62,453 to €45,392
of which Furniture and vehicles: -€12,494
- Tax, wage and social debts -€46,764
down €46,764 (-80.6%), from €58,055 to €11,292
of which Taxes: -€46,764
- Profit (loss) carried forward -€11,065
new in 2025: -€11,065
- Trade debts +€2,301
up €2,301 (+76.4%), from €3,012 to €5,312
- Gross operating margin -€23,834
down €23,834 (-77.2%), from €30,889 to €7,055
- Taxes -€4,549
down €4,549 (-96.7%), from €4,702 to €153
- Financial income -€1,103
down €1,103 (-99.7%), from €1,106 to €3
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 | €201,488 | €146,990 | -€54,498 | -27.0% |
| Fixed assets | 21/28 | €62,453 | €45,392 | -€17,061 | -27.3% |
| Tangible fixed assets | 22/27 | €62,453 | €45,392 | -€17,061 | -27.3% |
| Land and buildings | 22 | €28,290 | €24,618 | -€3,672 | -13.0% |
| Plant, machinery and equipment | 23 | €3,042 | €2,146 | -€896 | -29.4% |
| Furniture and vehicles | 24 | €31,121 | €18,627 | -€12,494 | -40.1% |
| Current assets | 29/58 | €139,035 | €101,598 | -€37,437 | -26.9% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,542 | €49,002 | +€42,460 | +649.1% |
| Trade receivables | 40 | €6,019 | €49,002 | +€42,983 | +714.1% |
| Other amounts receivable | 41 | €523 | - | -€523 | |
| Cash at bank and in hand | 54/58 | €111,734 | €31,773 | -€79,961 | -71.6% |
| Deferred charges and accrued income | 490/1 | €759 | €823 | +€64 | +8.4% |
| Total equity and liabilities | 10/49 | €201,488 | €146,990 | -€54,498 | -27.0% |
| Equity | 10/15 | €137,324 | €126,259 | -€11,065 | -8.1% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €134,924 | €134,924 | = | 0.0% |
| Distributable reserves | 133 | €134,924 | €134,924 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,065 | -€11,065 | |
| Amounts payable | 17/49 | €64,164 | €20,731 | -€43,433 | -67.7% |
| Amounts payable within one year | 42/48 | €64,164 | €20,731 | -€43,433 | -67.7% |
| Trade debts | 44 | €3,012 | €5,312 | +€2,301 | +76.4% |
| Suppliers | 440/4 | €3,012 | €5,312 | +€2,301 | +76.4% |
| Taxes, remuneration and social security | 45 | €58,055 | €11,292 | -€46,764 | -80.6% |
| Taxes | 450/3 | €58,055 | €11,292 | -€46,764 | -80.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,097 | €4,127 | +€1,030 | +33.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,862 | €17,061 | +€199 | +1.2% |
| Other operating charges | 640/8 | €927 | €756 | -€171 | -18.4% |
| Gross operating margin | 9900 | €30,889 | €7,055 | -€23,834 | -77.2% |
| Operating profit (loss) | 9901 | €13,100 | -€10,763 | -€23,863 | |
| Financial income | 75/76B | €1,106 | €3 | -€1,103 | -99.7% |
| Recurring financial income | 75 | €1,106 | €3 | -€1,103 | -99.7% |
| Financial charges | 65/66B | €197 | €152 | -€45 | -22.7% |
| Recurring financial charges | 65 | €197 | €152 | -€45 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €14,009 | -€10,912 | -€24,921 | |
| Income taxes | 67/77 | €4,702 | €153 | -€4,549 | -96.7% |
| Profit (loss) for the period | 9904 | €9,307 | -€11,065 | -€20,372 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,307 | -€11,065 | -€20,372 |
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.