LIBRAFISC: what changed
LIBRAFISC
Largest movements
- Receivables within one year +€65,116
up €65,116 (+59.1%), from €110,247 to €175,363
of which Trade receivables: +€65,051
- Cash +€2,938
up €2,938 (+2.8%), from €106,727 to €109,666
mainly Trade debts (+€63,968) and Net result for the year (+€4,438)
- Trade debts +€63,968
up €63,968 (+110%), from €58,339 to €122,308
- Reserves +€4,438
up €4,438 (+5.8%), from €75,928 to €80,366
- Staff costs +€9,007
up €9,007 (+10.2%), from €88,374 to €97,381
- Taxes -€7,010
down €7,010, from €6,695 to -€315
- Gross operating margin -€6,521
down €6,521 (-6.0%), from €108,137 to €101,616
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €217,049 | €287,553 | +€70,504 | +32.5% |
| Current assets | 29/58 | €217,049 | €287,553 | +€70,504 | +32.5% |
| Amounts receivable within one year | 40/41 | €110,247 | €175,363 | +€65,116 | +59.1% |
| Trade receivables | 40 | €110,247 | €175,298 | +€65,051 | +59.0% |
| Other amounts receivable | 41 | - | €66 | +€66 | |
| Cash at bank and in hand | 54/58 | €106,727 | €109,666 | +€2,938 | +2.8% |
| Deferred charges and accrued income | 490/1 | €75 | €2,524 | +€2,450 | +3,284% |
| Total equity and liabilities | 10/49 | €217,049 | €287,553 | +€70,504 | +32.5% |
| Equity | 10/15 | €126,463 | €130,902 | +€4,438 | +3.5% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Reserves | 13 | €75,928 | €80,366 | +€4,438 | +5.8% |
| Non-distributable reserves | 130/1 | €75,928 | €80,366 | +€4,438 | +5.8% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Other | 1319 | €73,928 | €78,366 | +€4,438 | +6.0% |
| Profit (loss) carried forward | 14 | €33,535 | €33,535 | = | 0.0% |
| Amounts payable | 17/49 | €90,586 | €156,651 | +€66,066 | +72.9% |
| Amounts payable within one year | 42/48 | €90,269 | €156,638 | +€66,368 | +73.5% |
| Trade debts | 44 | €58,339 | €122,308 | +€63,968 | +110% |
| Suppliers | 440/4 | €58,339 | €122,308 | +€63,968 | +110% |
| Taxes, remuneration and social security | 45 | €31,930 | €34,330 | +€2,400 | +7.5% |
| Taxes | 450/3 | €18,596 | €15,707 | -€2,890 | -15.5% |
| Remuneration and social security | 454/9 | €13,334 | €18,623 | +€5,290 | +39.7% |
| Accrued charges and deferred income | 492/3 | €316 | €14 | -€302 | -95.7% |
| Remuneration, social security and pensions | 62 | €88,374 | €97,381 | +€9,007 | +10.2% |
| Other operating charges | 640/8 | €916 | €400 | -€516 | -56.3% |
| Gross operating margin | 9900 | €108,137 | €101,616 | -€6,521 | -6.0% |
| Operating profit (loss) | 9901 | €18,848 | €3,835 | -€15,012 | -79.7% |
| Financial income | 75/76B | €310 | €331 | +€22 | +7.0% |
| Recurring financial income | 75 | €310 | €331 | +€22 | +7.0% |
| Financial charges | 65/66B | €52 | €43 | -€9 | -16.8% |
| Recurring financial charges | 65 | €52 | €43 | -€9 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €19,106 | €4,124 | -€14,982 | -78.4% |
| Income taxes | 67/77 | €6,695 | -€315 | -€7,010 | |
| Profit (loss) for the period | 9904 | €12,411 | €4,438 | -€7,972 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,411 | €4,438 | -€7,972 | -64.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.