LIBRAMONT COOPERALIA: what changed
What changed
LIBRAMONT COOPERALIA
NACE 82.300, Organisation of conventions and trade shows
filed annual accounts (NBB)
Net result for the year
€214,573
2024 · -€634,646+€849,219
Equity
€3.2m
2024 · €3.0m+€218,323
Cash
€325,176
2024 · €320,181+€4,995
Balance sheet total
€11.1m
2024 · €12.0m-€947,446
Largest movements
Assets
- Receivables within one year -€779,368
down €779,368 (-59.3%), from €1.3m to €535,373
of which Other amounts receivable: -€530,869
- Tangible fixed assets -€181,340
down €181,340 (-3.6%), from €5.1m to €4.9m
of which Land and buildings: -€205,922
Equity and liabilities
- Debts after one year -€786,618
down €786,618 (-11.1%), from €7.1m to €6.3m
of which Financial debts: -€505,442
- Profit (loss) carried forward +€214,573
up €214,573 (+28.6%), from -€751,461 to -€536,888
- Trade debts -€211,985
down €211,985 (-28.1%), from €755,503 to €543,518
of which Suppliers: -€200,832
- Short-term financial debts -€200,000
down €200,000 (-100%), from €200,000 to €0
Income statement
- Gross operating margin -€183,858
down €183,858 (-8.4%), from €2.2m to €2.0m
- Depreciation -€117,722
down €117,722 (-33.6%), from €350,036 to €232,314
- Financial charges -€34,969
down €34,969 (-10.2%), from €341,547 to €306,578
- Staff costs -€25,422
down €25,422 (-2.2%), from €1.1m to €1.1m
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
-€634,646
Gross operating margin
-€183,858
Staff costs
+€25,422
Depreciation
+€117,722
Other operating charges
-€7,048
Other operating items
+€863,069
Financial income
-€54
Financial charges
+€34,969
Taxes
-€1,004
Result 2025
€214,573
raises the resultlowers the resultnot broken down further in the accounts
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
+€1.0m
Investment
-€47,268
Financing
-€968,670
Cash 2024
€320,181
From operations (derived)
+€1.0m
Net result for the year
+€214,573
Depreciation
+€232,314
Receivables within one year
+€779,368
Deferred charges and accrued income
-€11,973
Trade debts
-€211,985
Tax, wage and social debts
+€25,394
Other debts
-€1,000
Accrued charges and deferred income
-€5,758
Investment (derived)
-€47,268
Investment in fixed assets (net)
-€47,268
Financing
-€968,670
Debts after one year
-€786,618
Current portion of long-term debt
+€14,198
Short-term financial debts
-€200,000
Contributions, distributions and other
+€3,750
Cash 2025
€325,176
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,012,571 | €11,065,125 | -€947,446 | -7.9% |
| Fixed assets | 21/28 | €10,337,409 | €10,152,364 | -€185,046 | -1.8% |
| Intangible fixed assets | 21 | €18,339 | €14,633 | -€3,706 | -20.2% |
| Tangible fixed assets | 22/27 | €5,080,977 | €4,899,637 | -€181,340 | -3.6% |
| Land and buildings | 22 | €5,027,990 | €4,822,068 | -€205,922 | -4.1% |
| Plant, machinery and equipment | 23 | €33,586 | €50,365 | +€16,779 | +50.0% |
| Furniture and vehicles | 24 | €19,401 | €27,205 | +€7,804 | +40.2% |
| Financial fixed assets | 28 | €5,238,093 | €5,238,093 | = | 0.0% |
| Current assets | 29/58 | €1,675,162 | €912,761 | -€762,401 | -45.5% |
| Stocks and contracts in progress | 3 | €11,683 | €11,683 | = | 0.0% |
| Stocks | 30/36 | €11,683 | €11,683 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,314,741 | €535,373 | -€779,368 | -59.3% |
| Trade receivables | 40 | €427,218 | €178,718 | -€248,500 | -58.2% |
| Other amounts receivable | 41 | €887,524 | €356,655 | -€530,869 | -59.8% |
| Cash at bank and in hand | 54/58 | €320,181 | €325,176 | +€4,995 | +1.6% |
| Deferred charges and accrued income | 490/1 | €28,556 | €40,529 | +€11,973 | +41.9% |
| Total equity and liabilities | 10/49 | €12,012,571 | €11,065,125 | -€947,446 | -7.9% |
| Equity | 10/15 | €2,997,881 | €3,216,204 | +€218,323 | +7.3% |
| Contributions | 10/11 | €23,825 | €27,575 | +€3,750 | +15.7% |
| Reserves | 13 | €3,725,517 | €3,725,517 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,725,517 | €3,725,517 | = | 0.0% |
| Other | 1319 | €3,725,517 | €3,725,517 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€751,461 | -€536,888 | +€214,573 | +28.6% |
| Amounts payable | 17/49 | €9,014,690 | €7,848,921 | -€1.2m | -12.9% |
| Amounts payable after more than one year | 17 | €7,116,997 | €6,330,379 | -€786,618 | -11.1% |
| Financial debts | 170/4 | €6,835,822 | €6,330,379 | -€505,442 | -7.4% |
| Other amounts payable | 178/9 | €281,175 | €0 | -€281,175 | -100% |
| Amounts payable within one year | 42/48 | €1,845,316 | €1,471,923 | -€373,394 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | €491,245 | €505,442 | +€14,198 | +2.9% |
| Financial debts | 43 | €200,000 | €0 | -€200,000 | -100% |
| Credit institutions | 430/8 | €200,000 | €0 | -€200,000 | -100% |
| Trade debts | 44 | €755,503 | €543,518 | -€211,985 | -28.1% |
| Suppliers | 440/4 | €744,225 | €543,393 | -€200,832 | -27.0% |
| Bills of exchange payable | 441 | €11,278 | €125 | -€11,153 | -98.9% |
| Taxes, remuneration and social security | 45 | €116,393 | €141,787 | +€25,394 | +21.8% |
| Taxes | 450/3 | €20,751 | €34,306 | +€13,554 | +65.3% |
| Remuneration and social security | 454/9 | €95,642 | €107,482 | +€11,840 | +12.4% |
| Other amounts payable | 47/48 | €282,175 | €281,175 | -€1,000 | -0.4% |
| Accrued charges and deferred income | 492/3 | €52,377 | €46,619 | -€5,758 | -11.0% |
| Non-recurring operating income | 76A | €12,229 | €1,410 | -€10,819 | -88.5% |
| Remuneration, social security and pensions | 62 | €1,138,001 | €1,112,580 | -€25,422 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €350,036 | €232,314 | -€117,722 | -33.6% |
| Other operating charges | 640/8 | €91,612 | €98,659 | +€7,048 | +7.7% |
| Non-recurring operating charges | 66A | €874,690 | €11,620 | -€863,069 | -98.7% |
| Gross operating margin | 9900 | €2,182,751 | €1,998,894 | -€183,858 | -8.4% |
| Operating profit (loss) | 9901 | -€271,587 | €543,720 | +€815,308 | |
| Financial income | 75/76B | €179 | €125 | -€54 | -30.0% |
| Recurring financial income | 75 | €179 | €125 | -€54 | -30.0% |
| Financial charges | 65/66B | €341,547 | €306,578 | -€34,969 | -10.2% |
| Recurring financial charges | 65 | €341,547 | €306,578 | -€34,969 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€612,956 | €237,267 | +€850,223 | |
| Income taxes | 67/77 | €21,690 | €22,694 | +€1,004 | +4.6% |
| Profit (loss) for the period | 9904 | -€634,646 | €214,573 | +€849,219 | |
| Profit (loss) for the period to be appropriated | 9905 | -€634,646 | €214,573 | +€849,219 |
Next steps
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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 6 November 2026 via checked.be.