LibrAcc: 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.
LibrAcc
Largest movements
- Cash +€20,587
up €20,587 (+125.4%), from €16,423 to €37,010
mainly Net result for the year (+€43,570) and Depreciation (+€5,190)
- Tangible fixed assets -€5,190
down €5,190 (-7.4%), from €70,596 to €65,406
of which Land and buildings: -€4,445
- Receivables within one year +€4,617
up €4,617 (+30.9%), from €14,941 to €19,558
of which Trade receivables: +€3,812
- Profit (loss) carried forward +€31,070
up €31,070 (+80.5%), from €38,575 to €69,645
- Tax, wage and social debts -€7,340
down €7,340 (-42.1%), from €17,451 to €10,111
- Current portion of long-term debt -€2,118
no longer reported in 2025 (was €2,118)
- Gross operating margin +€22,750
up €22,750 (+50.3%), from €45,205 to €67,955
- Taxes +€11,426
up €11,426 (+286.3%), from €3,991 to €15,418
- Other operating charges -€8,952
down €8,952 (-94.5%), from €9,472 to €520
- Write-downs -€2,376
down €2,376 (-65.0%), from €3,657 to €1,281
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 | €102,699 | €123,646 | +€20,947 | +20.4% |
| Fixed assets | 21/28 | €70,596 | €65,406 | -€5,190 | -7.4% |
| Tangible fixed assets | 22/27 | €70,596 | €65,406 | -€5,190 | -7.4% |
| Land and buildings | 22 | €67,528 | €63,083 | -€4,445 | -6.6% |
| Plant, machinery and equipment | 23 | €1,677 | €1,281 | -€396 | -23.6% |
| Furniture and vehicles | 24 | €1,391 | €1,042 | -€349 | -25.1% |
| Current assets | 29/58 | €32,103 | €58,240 | +€26,137 | +81.4% |
| Amounts receivable within one year | 40/41 | €14,941 | €19,558 | +€4,617 | +30.9% |
| Trade receivables | 40 | €14,203 | €18,015 | +€3,812 | +26.8% |
| Other amounts receivable | 41 | €738 | €1,543 | +€805 | +109.1% |
| Cash at bank and in hand | 54/58 | €16,423 | €37,010 | +€20,587 | +125.4% |
| Deferred charges and accrued income | 490/1 | €740 | €1,672 | +€932 | +126.0% |
| Total equity and liabilities | 10/49 | €102,699 | €123,646 | +€20,947 | +20.4% |
| Equity | 10/15 | €79,575 | €110,645 | +€31,070 | +39.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,575 | €69,645 | +€31,070 | +80.5% |
| Amounts payable | 17/49 | €23,124 | €13,001 | -€10,124 | -43.8% |
| Amounts payable within one year | 42/48 | €23,124 | €13,001 | -€10,124 | -43.8% |
| Current portion of amounts payable after more than one year | 42 | €2,118 | - | -€2,118 | |
| Financial debts | 43 | €390 | €756 | +€366 | +94.0% |
| Credit institutions | 430/8 | €390 | €756 | +€366 | +94.0% |
| Trade debts | 44 | €1,699 | €793 | -€906 | -53.3% |
| Suppliers | 440/4 | €1,699 | €793 | -€906 | -53.3% |
| Taxes, remuneration and social security | 45 | €17,451 | €10,111 | -€7,340 | -42.1% |
| Taxes | 450/3 | €17,451 | €10,111 | -€7,340 | -42.1% |
| Other amounts payable | 47/48 | €1,467 | €1,341 | -€126 | -8.6% |
| Non-recurring operating income | 76A | €2,738 | - | -€2,738 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,629 | €5,190 | -€439 | -7.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,657 | €1,281 | -€2,376 | -65.0% |
| Other operating charges | 640/8 | €9,472 | €520 | -€8,952 | -94.5% |
| Gross operating margin | 9900 | €45,205 | €67,955 | +€22,750 | +50.3% |
| Operating profit (loss) | 9901 | €26,446 | €60,964 | +€34,517 | +130.5% |
| Financial income | 75/76B | €15 | €20 | +€5 | +34.7% |
| Recurring financial income | 75 | €15 | €20 | +€5 | +34.7% |
| Financial charges | 65/66B | €1,780 | €1,996 | +€216 | +12.1% |
| Recurring financial charges | 65 | €1,780 | €1,996 | +€216 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €24,681 | €58,988 | +€34,307 | +139.0% |
| Income taxes | 67/77 | €3,991 | €15,418 | +€11,426 | +286.3% |
| Profit (loss) for the period | 9904 | €20,690 | €43,570 | +€22,881 | +110.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,690 | €43,570 | +€22,881 | +110.6% |
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.