LIBRA SOINS: 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 SOINS
Largest movements
- Deferred charges and accrued income +€154,420
up €154,420 (+187.2%), from €82,473 to €236,894
- Cash +€122,570
up €122,570 (+74.4%), from €164,722 to €287,292
mainly Net result for the year (+€248,427) and Accrued charges and deferred income (+€162,321)
- Tangible fixed assets +€36,318
up €36,318 (+30.7%), from €118,365 to €154,684
of which Furniture and vehicles: +€37,595
- Reserves +€246,567
up €246,567 (+30.5%), from €809,562 to €1.1m
of which Distributable reserves: +€246,567
- Accrued charges and deferred income +€162,321
new in 2025: €162,321
- Other debts -€60,899
down €60,899 (-100.0%), from €60,899 to €0
- Tax, wage and social debts -€27,038
down €27,038 (-29.6%), from €91,348 to €64,310
of which Taxes: -€37,204
- Trade debts -€15,347
down €15,347 (-85.7%), from €17,912 to €2,565
- Gross operating margin +€170,646
up €170,646 (+49.3%), from €345,804 to €516,450
- Staff costs +€49,523
up €49,523 (+87.5%), from €56,608 to €106,131
- Taxes +€37,213
up €37,213 (+48.6%), from €76,511 to €113,724
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 | €1,110,520 | €1,434,528 | +€324,008 | +29.2% |
| Fixed assets | 21/28 | €118,390 | €154,709 | +€36,318 | +30.7% |
| Tangible fixed assets | 22/27 | €118,365 | €154,684 | +€36,318 | +30.7% |
| Land and buildings | 22 | €20,972 | €19,696 | -€1,276 | -6.1% |
| Furniture and vehicles | 24 | €97,393 | €134,988 | +€37,595 | +38.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €992,130 | €1,279,819 | +€287,690 | +29.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €744,934 | €755,633 | +€10,699 | +1.4% |
| Trade receivables | 40 | €13 | €3,746 | +€3,733 | +28763.2% |
| Other amounts receivable | 41 | €744,921 | €751,887 | +€6,966 | +0.9% |
| Cash at bank and in hand | 54/58 | €164,722 | €287,292 | +€122,570 | +74.4% |
| Deferred charges and accrued income | 490/1 | €82,473 | €236,894 | +€154,420 | +187.2% |
| Total equity and liabilities | 10/49 | €1,110,520 | €1,434,528 | +€324,008 | +29.2% |
| Equity | 10/15 | €815,768 | €1,064,195 | +€248,427 | +30.5% |
| Contributions | 10/11 | €6,205 | €8,065 | +€1,860 | +30.0% |
| Reserves | 13 | €809,562 | €1,056,130 | +€246,567 | +30.5% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €772,062 | €1,018,630 | +€246,567 | +31.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €294,752 | €370,333 | +€75,581 | +25.6% |
| Amounts payable after more than one year | 17 | €79,842 | €79,797 | -€45 | -0.1% |
| Financial debts | 170/4 | €79,842 | €79,797 | -€45 | -0.1% |
| Amounts payable within one year | 42/48 | €214,910 | €128,215 | -€86,695 | -40.3% |
| Current portion of amounts payable after more than one year | 42 | €40,034 | €52,913 | +€12,879 | +32.2% |
| Financial debts | 43 | €4,717 | €8,427 | +€3,710 | +78.6% |
| Credit institutions | 430/8 | €4,717 | €8,427 | +€3,710 | +78.6% |
| Trade debts | 44 | €17,912 | €2,565 | -€15,347 | -85.7% |
| Suppliers | 440/4 | €17,912 | €2,565 | -€15,347 | -85.7% |
| Taxes, remuneration and social security | 45 | €91,348 | €64,310 | -€27,038 | -29.6% |
| Taxes | 450/3 | €72,439 | €35,235 | -€37,204 | -51.4% |
| Remuneration and social security | 454/9 | €18,909 | €29,075 | +€10,166 | +53.8% |
| Other amounts payable | 47/48 | €60,899 | €0 | -€60,899 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €162,321 | +€162,321 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €56,608 | €106,131 | +€49,523 | +87.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,449 | €41,343 | +€4,894 | +13.4% |
| Other operating charges | 640/8 | €5,267 | €4,608 | -€659 | -12.5% |
| Gross operating margin | 9900 | €345,804 | €516,450 | +€170,646 | +49.3% |
| Operating profit (loss) | 9901 | €247,479 | €364,367 | +€116,888 | +47.2% |
| Financial income | 75/76B | €3,581 | €5,424 | +€1,843 | +51.5% |
| Recurring financial income | 75 | €3,581 | €5,424 | +€1,843 | +51.5% |
| Financial charges | 65/66B | €6,046 | €7,640 | +€1,593 | +26.4% |
| Recurring financial charges | 65 | €6,046 | €7,640 | +€1,593 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €245,014 | €362,151 | +€117,138 | +47.8% |
| Income taxes | 67/77 | €76,511 | €113,724 | +€37,213 | +48.6% |
| Profit (loss) for the period | 9904 | €168,503 | €248,427 | +€79,924 | +47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €168,503 | €248,427 | +€79,924 | +47.4% |
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 4 October 2026 via checked.be.