LIBRAFAR: what changed
What changed
LIBRAFAR
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€2,755
2024 · €16,680-€19,435
Equity
€6,392
2024 · €9,147-€2,755
Cash
€1,006
2024 · €11,669-€10,662
Balance sheet total
€701,132
2024 · €738,244-€37,112
Largest movements
Assets
- Tangible fixed assets -€43,131
down €43,131 (-6.8%), from €638,338 to €595,207
of which Land and buildings: -€32,497
- Receivables within one year +€15,671
up €15,671 (+17.8%), from €88,237 to €103,908
of which Trade receivables: +€12,364
- Cash -€10,662
down €10,662 (-91.4%), from €11,669 to €1,006
mainly Debts after one year (-€50,319) and Receivables within one year (-€15,671)
Equity and liabilities
- Debts after one year -€50,319
down €50,319 (-11.4%), from €443,154 to €392,834
- Tax, wage and social debts +€12,626
up €12,626 (+144%), from €8,759 to €21,386
of which Taxes: +€9,925
Income statement
- Gross operating margin -€11,466
down €11,466 (-9.6%), from €119,905 to €108,439
- Other operating charges +€6,589
up €6,589 (+690%), from €956 to €7,545
- Staff costs +€1,412
up €1,412 (+3.1%), from €45,779 to €47,191
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€16,680
Gross operating margin
-€11,466
Staff costs
-€1,412
Depreciation
-€246
Other operating charges
-€6,589
Financial income
-€23
Financial charges
+€300
Result 2025
-€2,755
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€39,454
Investment
-€917
Financing
-€49,200
Cash 2024
€11,669
From operations (derived)
+€39,454
Net result for the year
-€2,755
Depreciation
+€44,048
Receivables within one year
-€15,671
Deferred charges and accrued income
-€1,010
Trade debts
-€993
Tax, wage and social debts
+€12,626
Other debts
+€3,209
Investment (derived)
-€917
Investment in fixed assets (net)
-€917
Financing
-€49,200
Debts after one year
-€50,319
Current portion of long-term debt
+€1,120
Cash 2025
€1,006
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €738,244 | €701,132 | -€37,112 | -5.0% |
| Fixed assets | 21/28 | €638,338 | €595,207 | -€43,131 | -6.8% |
| Tangible fixed assets | 22/27 | €638,338 | €595,207 | -€43,131 | -6.8% |
| Land and buildings | 22 | €614,307 | €581,810 | -€32,497 | -5.3% |
| Plant, machinery and equipment | 23 | €5,592 | €4,024 | -€1,568 | -28.0% |
| Furniture and vehicles | 24 | €18,439 | €9,373 | -€9,066 | -49.2% |
| Current assets | 29/58 | €99,906 | €105,925 | +€6,019 | +6.0% |
| Amounts receivable within one year | 40/41 | €88,237 | €103,908 | +€15,671 | +17.8% |
| Trade receivables | 40 | €88,007 | €100,371 | +€12,364 | +14.0% |
| Other amounts receivable | 41 | €230 | €3,537 | +€3,307 | +1,438% |
| Cash at bank and in hand | 54/58 | €11,669 | €1,006 | -€10,662 | -91.4% |
| Deferred charges and accrued income | 490/1 | - | €1,010 | +€1,010 | |
| Total equity and liabilities | 10/49 | €738,244 | €701,132 | -€37,112 | -5.0% |
| Equity | 10/15 | €9,147 | €6,392 | -€2,755 | -30.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,537 | €64,537 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €62,677 | €62,677 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,990 | -€76,745 | -€2,755 | -3.7% |
| Amounts payable | 17/49 | €729,097 | €694,740 | -€34,357 | -4.7% |
| Amounts payable after more than one year | 17 | €443,154 | €392,834 | -€50,319 | -11.4% |
| Financial debts | 170/4 | €443,154 | €392,834 | -€50,319 | -11.4% |
| Amounts payable within one year | 42/48 | €285,943 | €301,905 | +€15,962 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €49,200 | €50,319 | +€1,120 | +2.3% |
| Trade debts | 44 | €21,656 | €20,663 | -€993 | -4.6% |
| Suppliers | 440/4 | €21,656 | €20,663 | -€993 | -4.6% |
| Taxes, remuneration and social security | 45 | €8,759 | €21,386 | +€12,626 | +144% |
| Taxes | 450/3 | €7,396 | €17,320 | +€9,925 | +134% |
| Remuneration and social security | 454/9 | €1,364 | €4,066 | +€2,702 | +198% |
| Other amounts payable | 47/48 | €206,328 | €209,537 | +€3,209 | +1.6% |
| Remuneration, social security and pensions | 62 | €45,779 | €47,191 | +€1,412 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,802 | €44,048 | +€246 | +0.6% |
| Other operating charges | 640/8 | €956 | €7,545 | +€6,589 | +690% |
| Gross operating margin | 9900 | €119,905 | €108,439 | -€11,466 | -9.6% |
| Operating profit (loss) | 9901 | €29,369 | €9,656 | -€19,713 | -67.1% |
| Financial income | 75/76B | €23 | €1 | -€23 | -96.4% |
| Recurring financial income | 75 | €23 | €1 | -€23 | -96.4% |
| Financial charges | 65/66B | €12,712 | €12,412 | -€300 | -2.4% |
| Recurring financial charges | 65 | €12,712 | €12,412 | -€300 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €16,680 | -€2,755 | -€19,435 | |
| Profit (loss) for the period | 9904 | €16,680 | -€2,755 | -€19,435 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,680 | -€2,755 | -€19,435 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.