Librada: 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.
Librada
Largest movements
- Current investments -€78,700
no longer reported in 2025 (was €78,700)
- Receivables within one year -€20,481
down €20,481 (-23.8%), from €85,881 to €65,400
of which Trade receivables: -€20,463
- Cash +€18,799
up €18,799 (+49.0%), from €38,346 to €57,145
mainly Net result for the year (+€88,370) and Current investments (+€78,700)
- Tangible fixed assets -€7,067
down €7,067 (-35.8%), from €19,727 to €12,660
of which Furniture and vehicles: -€6,964
- Other debts -€49,766
down €49,766 (-32.0%), from €155,381 to €105,616
- Reserves -€34,935
no longer reported in 2025 (was €34,935)
- Tax, wage and social debts -€4,695
down €4,695 (-14.2%), from €32,984 to €28,289
- Gross operating margin -€17,228
down €17,228 (-13.5%), from €127,341 to €110,113
- Financial income +€7,620
up €7,620 (+1163.8%), from €655 to €8,275
- Taxes -€4,029
down €4,029 (-15.4%), from €26,138 to €22,109
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 | €224,641 | €135,511 | -€89,130 | -39.7% |
| Fixed assets | 21/28 | €19,727 | €12,660 | -€7,067 | -35.8% |
| Tangible fixed assets | 22/27 | €19,727 | €12,660 | -€7,067 | -35.8% |
| Furniture and vehicles | 24 | €19,047 | €12,083 | -€6,964 | -36.6% |
| Other tangible fixed assets | 26 | €680 | €577 | -€103 | -15.1% |
| Current assets | 29/58 | €204,914 | €122,851 | -€82,063 | -40.0% |
| Amounts receivable within one year | 40/41 | €85,881 | €65,400 | -€20,481 | -23.8% |
| Trade receivables | 40 | €85,838 | €65,375 | -€20,463 | -23.8% |
| Other amounts receivable | 41 | €44 | €25 | -€18 | -42.1% |
| Current investments | 50/53 | €78,700 | - | -€78,700 | |
| Cash at bank and in hand | 54/58 | €38,346 | €57,145 | +€18,799 | +49.0% |
| Deferred charges and accrued income | 490/1 | €1,987 | €306 | -€1,681 | -84.6% |
| Total equity and liabilities | 10/49 | €224,641 | €135,511 | -€89,130 | -39.7% |
| Equity | 10/15 | €35,935 | €1,000 | -€34,935 | -97.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €34,935 | - | -€34,935 | |
| Distributable reserves | 133 | €34,935 | - | -€34,935 | |
| Amounts payable | 17/49 | €188,705 | €134,511 | -€54,194 | -28.7% |
| Amounts payable within one year | 42/48 | €188,705 | €134,511 | -€54,194 | -28.7% |
| Trade debts | 44 | €340 | €606 | +€266 | +78.1% |
| Suppliers | 440/4 | €340 | €606 | +€266 | +78.1% |
| Taxes, remuneration and social security | 45 | €32,984 | €28,289 | -€4,695 | -14.2% |
| Taxes | 450/3 | €32,984 | €28,289 | -€4,695 | -14.2% |
| Other amounts payable | 47/48 | €155,381 | €105,616 | -€49,766 | -32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,325 | €7,067 | -€259 | -3.5% |
| Other operating charges | 640/8 | €606 | €651 | +€44 | +7.3% |
| Gross operating margin | 9900 | €127,341 | €110,113 | -€17,228 | -13.5% |
| Operating profit (loss) | 9901 | €119,410 | €102,396 | -€17,014 | -14.2% |
| Financial income | 75/76B | €655 | €8,275 | +€7,620 | +1163.8% |
| Recurring financial income | 75 | €655 | €8,275 | +€7,620 | +1163.8% |
| Financial charges | 65/66B | €98 | €191 | +€93 | +95.3% |
| Recurring financial charges | 65 | €98 | €191 | +€93 | +95.3% |
| Profit (loss) for the period before taxes | 9903 | €119,966 | €110,479 | -€9,487 | -7.9% |
| Income taxes | 67/77 | €26,138 | €22,109 | -€4,029 | -15.4% |
| Profit (loss) for the period | 9904 | €93,828 | €88,370 | -€5,458 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €93,828 | €88,370 | -€5,458 | -5.8% |
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 7 October 2026 via checked.be.