LIBRA CONSULTING: 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 CONSULTING
Largest movements
- Cash +€28,373
up €28,373 (+26.7%), from €106,299 to €134,671
mainly Other debts (+€130,639) and Net result for the year (+€39,539)
- Tangible fixed assets -€6,294
down €6,294 (-42.3%), from €14,894 to €8,600
- Receivables within one year +€4,601
up €4,601 (+33.3%), from €13,806 to €18,407
of which Trade receivables: +€4,209
- Other debts +€130,639
up €130,639 (+8574.6%), from €1,524 to €132,163
- Reserves -€90,595
no longer reported in 2025 (was €90,595)
- Tax, wage and social debts -€8,865
down €8,865 (-33.6%), from €26,369 to €17,503
- Debts after one year -€6,135
down €6,135 (-66.4%), from €9,237 to €3,102
- Gross operating margin -€4,711
down €4,711 (-7.9%), from €59,821 to €55,111
- Financial income +€1,431
up €1,431 (+185.0%), from €773 to €2,205
- Taxes -€774
down €774 (-6.9%), from €11,202 to €10,428
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 | €134,998 | €161,678 | +€26,680 | +19.8% |
| Fixed assets | 21/28 | €14,894 | €8,600 | -€6,294 | -42.3% |
| Tangible fixed assets | 22/27 | €14,894 | €8,600 | -€6,294 | -42.3% |
| Furniture and vehicles | 24 | €14,894 | €8,600 | -€6,294 | -42.3% |
| Current assets | 29/58 | €120,105 | €153,079 | +€32,974 | +27.5% |
| Amounts receivable within one year | 40/41 | €13,806 | €18,407 | +€4,601 | +33.3% |
| Trade receivables | 40 | €12,956 | €17,165 | +€4,209 | +32.5% |
| Other amounts receivable | 41 | €850 | €1,243 | +€392 | +46.2% |
| Cash at bank and in hand | 54/58 | €106,299 | €134,671 | +€28,373 | +26.7% |
| Total equity and liabilities | 10/49 | €134,998 | €161,678 | +€26,680 | +19.8% |
| Equity | 10/15 | €91,595 | €1,000 | -€90,595 | -98.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €90,595 | - | -€90,595 | |
| Distributable reserves | 133 | €90,595 | - | -€90,595 | |
| Amounts payable | 17/49 | €43,403 | €160,678 | +€117,275 | +270.2% |
| Amounts payable after more than one year | 17 | €9,237 | €3,102 | -€6,135 | -66.4% |
| Financial debts | 170/4 | €9,237 | €3,102 | -€6,135 | -66.4% |
| Amounts payable within one year | 42/48 | €34,166 | €157,576 | +€123,410 | +361.2% |
| Current portion of amounts payable after more than one year | 42 | €6,044 | €6,135 | +€91 | +1.5% |
| Trade debts | 44 | €230 | €1,775 | +€1,544 | +670.2% |
| Suppliers | 440/4 | €230 | €1,775 | +€1,544 | +670.2% |
| Taxes, remuneration and social security | 45 | €26,369 | €17,503 | -€8,865 | -33.6% |
| Taxes | 450/3 | €26,369 | €17,503 | -€8,865 | -33.6% |
| Other amounts payable | 47/48 | €1,524 | €132,163 | +€130,639 | +8574.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,131 | €6,294 | +€163 | +2.7% |
| Other operating charges | 640/8 | €356 | €765 | +€410 | +115.1% |
| Gross operating margin | 9900 | €59,821 | €55,111 | -€4,711 | -7.9% |
| Operating profit (loss) | 9901 | €53,335 | €48,051 | -€5,283 | -9.9% |
| Financial income | 75/76B | €773 | €2,205 | +€1,431 | +185.0% |
| Recurring financial income | 75 | €773 | €2,205 | +€1,431 | +185.0% |
| Financial charges | 65/66B | €399 | €289 | -€110 | -27.5% |
| Recurring financial charges | 65 | €399 | €289 | -€110 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €53,709 | €49,967 | -€3,742 | -7.0% |
| Income taxes | 67/77 | €11,202 | €10,428 | -€774 | -6.9% |
| Profit (loss) for the period | 9904 | €42,507 | €39,539 | -€2,968 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,507 | €39,539 | -€2,968 | -7.0% |
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.