LIBRA GROUP: 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 GROUP
Largest movements
- Financial fixed assets +€554,100
up €554,100 (+18.7%), from €3.0m to €3.5m
- Profit (loss) carried forward +€349,136
up €349,136 (+32.3%), from €1.1m to €1.4m
- Other debts +€157,037
up €157,037 (+141.4%), from €111,058 to €268,095
- Debts after one year +€111,887
up €111,887 (+8.2%), from €1.4m to €1.5m
- Current portion of long-term debt -€75,503
down €75,503 (-21.6%), from €349,656 to €274,153
- Financial income +€172,071
up €172,071 (+63.4%), from €271,450 to €443,521
- Financial charges +€59,421
up €59,421 (+219.0%), from €27,135 to €86,555
- Gross operating margin -€5,054
down €5,054 (-316.7%), from -€1,596 to -€6,651
- Other operating charges +€1,018
up €1,018 (+628.1%), from €162 to €1,180
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,983,072 | €3,525,733 | +€542,660 | +18.2% |
| Fixed assets | 21/28 | €2,969,944 | €3,524,044 | +€554,100 | +18.7% |
| Financial fixed assets | 28 | €2,969,944 | €3,524,044 | +€554,100 | +18.7% |
| Current assets | 29/58 | €13,128 | €1,688 | -€11,440 | -87.1% |
| Amounts receivable within one year | 40/41 | €13,000 | €1,604 | -€11,396 | -87.7% |
| Other amounts receivable | 41 | €13,000 | €1,604 | -€11,396 | -87.7% |
| Cash at bank and in hand | 54/58 | €128 | €85 | -€43 | -33.8% |
| Total equity and liabilities | 10/49 | €2,983,072 | €3,525,733 | +€542,660 | +18.2% |
| Equity | 10/15 | €1,100,241 | €1,449,376 | +€349,136 | +31.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,081,641 | €1,430,776 | +€349,136 | +32.3% |
| Amounts payable | 17/49 | €1,882,831 | €2,076,356 | +€193,525 | +10.3% |
| Amounts payable after more than one year | 17 | €1,371,157 | €1,483,044 | +€111,887 | +8.2% |
| Financial debts | 170/4 | €1,371,157 | €1,483,044 | +€111,887 | +8.2% |
| Amounts payable within one year | 42/48 | €511,675 | €592,801 | +€81,127 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €349,656 | €274,153 | -€75,503 | -21.6% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €960 | €553 | -€407 | -42.4% |
| Suppliers | 440/4 | €960 | €553 | -€407 | -42.4% |
| Other amounts payable | 47/48 | €111,058 | €268,095 | +€157,037 | +141.4% |
| Accrued charges and deferred income | 492/3 | - | €511 | +€511 | |
| Other operating charges | 640/8 | €162 | €1,180 | +€1,018 | +628.1% |
| Gross operating margin | 9900 | -€1,596 | -€6,651 | -€5,054 | -316.7% |
| Operating profit (loss) | 9901 | -€1,758 | -€7,830 | -€6,072 | -345.4% |
| Financial income | 75/76B | €271,450 | €443,521 | +€172,071 | +63.4% |
| Recurring financial income | 75 | €271,450 | €443,521 | +€172,071 | +63.4% |
| Financial charges | 65/66B | €27,135 | €86,555 | +€59,421 | +219.0% |
| Recurring financial charges | 65 | €27,135 | €86,555 | +€59,421 | +219.0% |
| Profit (loss) for the period before taxes | 9903 | €242,557 | €349,136 | +€106,578 | +43.9% |
| Profit (loss) for the period | 9904 | €242,557 | €349,136 | +€106,578 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €242,557 | €349,136 | +€106,578 | +43.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.