Libra Services: 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 Services
Largest movements
- Receivables within one year +€29,356
up €29,356 (+22.5%), from €130,533 to €159,889
of which Trade receivables: +€31,514
- Cash -€27,724
down €27,724 (-39.0%), from €71,043 to €43,320
mainly Contributions, distributions and other (-€38,151) and Receivables within one year (-€29,356)
- Financial fixed assets +€9,600
up €9,600 (+293.1%), from €3,276 to €12,876
- Tangible fixed assets +€4,650
up €4,650 (+60.8%), from €7,642 to €12,293
of which Other tangible fixed assets: +€3,858
- Reserves +€27,882
up €27,882 (+54.3%), from €51,372 to €79,255
of which Distributable reserves: +€27,882
- Other debts +€25,922
up €25,922 (+194.5%), from €13,326 to €39,247
- Profit (loss) carried forward -€24,291
down €24,291 (-100.0%), from €24,291 to €0
- Trade debts -€14,599
down €14,599 (-47.2%), from €30,953 to €16,354
- Tax, wage and social debts +€12,415
up €12,415 (+20.1%), from €61,831 to €74,246
of which Remuneration and social security: +€10,840
- Gross operating margin +€129,873
up €129,873 (+26.2%), from €494,963 to €624,836
- Staff costs +€85,388
up €85,388 (+18.3%), from €467,340 to €552,728
- Taxes +€12,271
up €12,271 (+253.6%), from €4,839 to €17,109
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 | €234,661 | €251,242 | +€16,581 | +7.1% |
| Fixed assets | 21/28 | €23,630 | €36,980 | +€13,349 | +56.5% |
| Intangible fixed assets | 21 | €12,712 | €11,811 | -€901 | -7.1% |
| Tangible fixed assets | 22/27 | €7,642 | €12,293 | +€4,650 | +60.8% |
| Plant, machinery and equipment | 23 | €4,370 | €3,309 | -€1,060 | -24.3% |
| Furniture and vehicles | 24 | €3,273 | €5,125 | +€1,852 | +56.6% |
| Other tangible fixed assets | 26 | - | €3,858 | +€3,858 | |
| Financial fixed assets | 28 | €3,276 | €12,876 | +€9,600 | +293.1% |
| Current assets | 29/58 | €211,031 | €214,263 | +€3,232 | +1.5% |
| Stocks and contracts in progress | 3 | €2,715 | €4,144 | +€1,429 | +52.6% |
| Stocks | 30/36 | €2,715 | €4,144 | +€1,429 | +52.6% |
| Amounts receivable within one year | 40/41 | €130,533 | €159,889 | +€29,356 | +22.5% |
| Trade receivables | 40 | €91,320 | €122,834 | +€31,514 | +34.5% |
| Other amounts receivable | 41 | €39,213 | €37,055 | -€2,158 | -5.5% |
| Cash at bank and in hand | 54/58 | €71,043 | €43,320 | -€27,724 | -39.0% |
| Deferred charges and accrued income | 490/1 | €6,740 | €6,911 | +€171 | +2.5% |
| Total equity and liabilities | 10/49 | €234,661 | €251,242 | +€16,581 | +7.1% |
| Equity | 10/15 | €81,863 | €85,455 | +€3,591 | +4.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,372 | €79,255 | +€27,882 | +54.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €4,312 | €4,312 | = | 0.0% |
| Distributable reserves | 133 | €47,060 | €74,942 | +€27,882 | +59.2% |
| Profit (loss) carried forward | 14 | €24,291 | €0 | -€24,291 | -100.0% |
| Amounts payable | 17/49 | €152,798 | €165,788 | +€12,990 | +8.5% |
| Amounts payable after more than one year | 17 | €20,543 | €10,552 | -€9,991 | -48.6% |
| Financial debts | 170/4 | €20,543 | €10,552 | -€9,991 | -48.6% |
| Amounts payable within one year | 42/48 | €130,456 | €152,226 | +€21,770 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €9,457 | €9,991 | +€535 | +5.7% |
| Financial debts | 43 | €14,890 | €12,387 | -€2,503 | -16.8% |
| Credit institutions | 430/8 | €14,890 | €12,387 | -€2,503 | -16.8% |
| Trade debts | 44 | €30,953 | €16,354 | -€14,599 | -47.2% |
| Suppliers | 440/4 | €30,953 | €16,354 | -€14,599 | -47.2% |
| Taxes, remuneration and social security | 45 | €61,831 | €74,246 | +€12,415 | +20.1% |
| Taxes | 450/3 | €2,496 | €4,071 | +€1,575 | +63.1% |
| Remuneration and social security | 454/9 | €59,335 | €70,175 | +€10,840 | +18.3% |
| Other amounts payable | 47/48 | €13,326 | €39,247 | +€25,922 | +194.5% |
| Accrued charges and deferred income | 492/3 | €1,798 | €3,010 | +€1,212 | +67.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €467,340 | €552,728 | +€85,388 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,903 | €6,196 | +€3,293 | +113.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,606 | €3,101 | -€505 | -14.0% |
| Gross operating margin | 9900 | €494,963 | €624,836 | +€129,873 | +26.2% |
| Operating profit (loss) | 9901 | €21,114 | €62,811 | +€41,696 | +197.5% |
| Financial income | 75/76B | €59 | €139 | +€80 | +136.4% |
| Recurring financial income | 75 | €59 | €139 | +€80 | +136.4% |
| Financial charges | 65/66B | €2,058 | €4,098 | +€2,040 | +99.1% |
| Recurring financial charges | 65 | €2,058 | €4,098 | +€2,040 | +99.1% |
| Profit (loss) for the period before taxes | 9903 | €19,115 | €58,852 | +€39,736 | +207.9% |
| Income taxes | 67/77 | €4,839 | €17,109 | +€12,271 | +253.6% |
| Profit (loss) for the period | 9904 | €14,277 | €41,742 | +€27,465 | +192.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,277 | €41,742 | +€27,465 | +192.4% |
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.