Librae Development: 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.
Librae Development
Largest movements
- Cash +€32,312
up €32,312 (+524.0%), from €6,166 to €38,478
mainly Receivables within one year (+€26,426) and Net result for the year (+€13,301)
- Receivables within one year -€26,426
down €26,426 (-39.8%), from €66,464 to €40,038
- Financial fixed assets -€3,725
no longer reported in 2025 (was €3,725)
- Trade debts -€13,523
down €13,523 (-87.0%), from €15,552 to €2,029
- Profit (loss) carried forward +€12,425
up €12,425 (+64.9%), from €19,150 to €31,575
- Tax, wage and social debts +€3,787
up €3,787 (+67.9%), from €5,574 to €9,361
- Gross operating margin +€14,669
up €14,669 (+147.0%), from €9,977 to €24,645
- Taxes +€5,830
up €5,830 (+874.9%), from €666 to €6,496
- Financial charges +€1,666
up €1,666 (+2935.9%), from €57 to €1,723
- Depreciation -€1,628
down €1,628 (-46.0%), from €3,542 to €1,914
- Other operating charges +€848
up €848 (+233.8%), from €363 to €1,211
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 | €84,808 | €88,018 | +€3,210 | +3.8% |
| Fixed assets | 21/28 | €11,756 | €8,741 | -€3,015 | -25.6% |
| Tangible fixed assets | 22/27 | €8,031 | €8,741 | +€710 | +8.8% |
| Furniture and vehicles | 24 | €633 | €2,530 | +€1,897 | +299.8% |
| Other tangible fixed assets | 26 | €7,398 | €6,211 | -€1,187 | -16.0% |
| Financial fixed assets | 28 | €3,725 | - | -€3,725 | |
| Current assets | 29/58 | €73,051 | €79,277 | +€6,225 | +8.5% |
| Amounts receivable within one year | 40/41 | €66,464 | €40,038 | -€26,426 | -39.8% |
| Trade receivables | 40 | €66,464 | €40,038 | -€26,426 | -39.8% |
| Cash at bank and in hand | 54/58 | €6,166 | €38,478 | +€32,312 | +524.0% |
| Deferred charges and accrued income | 490/1 | €421 | €760 | +€339 | +80.4% |
| Total equity and liabilities | 10/49 | €84,808 | €88,018 | +€3,210 | +3.8% |
| Equity | 10/15 | €22,650 | €35,075 | +€12,425 | +54.9% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,150 | €31,575 | +€12,425 | +64.9% |
| Amounts payable | 17/49 | €62,157 | €52,943 | -€9,215 | -14.8% |
| Amounts payable within one year | 42/48 | €62,157 | €52,943 | -€9,215 | -14.8% |
| Trade debts | 44 | €15,552 | €2,029 | -€13,523 | -87.0% |
| Suppliers | 440/4 | €15,552 | €2,029 | -€13,523 | -87.0% |
| Taxes, remuneration and social security | 45 | €5,574 | €9,361 | +€3,787 | +67.9% |
| Taxes | 450/3 | €5,574 | €9,361 | +€3,787 | +67.9% |
| Other amounts payable | 47/48 | €41,032 | €41,553 | +€521 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,542 | €1,914 | -€1,628 | -46.0% |
| Other operating charges | 640/8 | €363 | €1,211 | +€848 | +233.8% |
| Gross operating margin | 9900 | €9,977 | €24,645 | +€14,669 | +147.0% |
| Operating profit (loss) | 9901 | €6,072 | €21,521 | +€15,449 | +254.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €57 | €1,723 | +€1,666 | +2935.9% |
| Recurring financial charges | 65 | €57 | €1,723 | +€1,666 | +2935.9% |
| Profit (loss) for the period before taxes | 9903 | €6,015 | €19,798 | +€13,783 | +229.1% |
| Income taxes | 67/77 | €666 | €6,496 | +€5,830 | +874.9% |
| Profit (loss) for the period | 9904 | €5,349 | €13,301 | +€7,953 | +148.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,349 | €13,301 | +€7,953 | +148.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.