LIBRANA: what changed
Two financial 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.
LIBRANA
Largest movements
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Cash +€44,054
up €44,054 (+84.5%), from €52,142 to €96,196
mainly Other debts (+€77,350) and Current investments (+€50,000)
- Tangible fixed assets +€9,244
up €9,244 (+131%), from €7,054 to €16,298
of which Furniture and vehicles: +€7,483
- Deferred charges and accrued income +€6,925
up €6,925 (+308%), from €2,252 to €9,176
- Receivables within one year +€2,978
up €2,978 (+5,959%), from €50 to €3,028
of which Trade receivables: +€2,389
- Other debts +€77,350
up €77,350 (+15,026%), from €515 to €77,865
- Reserves -€67,478
down €67,478 (-74.4%), from €90,711 to €23,233
- Tax, wage and social debts +€1,633
up €1,633 (+9.6%), from €16,951 to €18,584
- Accrued charges and deferred income +€1,542
new in 2025: €1,542
- Gross operating margin -€15,837
down €15,837 (-30.8%), from €51,341 to €35,504
- Other operating charges -€4,184
down €4,184 (-82.1%), from €5,094 to €910
- Taxes -€1,905
down €1,905 (-17.9%), from €10,627 to €8,723
- Financial income +€1,521
new in 2025: €1,521
- Depreciation +€1,086
up €1,086 (+96.0%), from €1,132 to €2,218
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.
Derived cash bridge
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 | €111,498 | €124,699 | +€13,201 | +11.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €7,054 | €16,298 | +€9,244 | +131% |
| Tangible fixed assets | 22/27 | €7,054 | €16,298 | +€9,244 | +131% |
| Plant, machinery and equipment | 23 | €3,115 | €4,133 | +€1,018 | +32.7% |
| Furniture and vehicles | 24 | - | €7,483 | +€7,483 | |
| Other tangible fixed assets | 26 | €3,940 | €4,683 | +€743 | +18.9% |
| Current assets | 29/58 | €104,444 | €108,401 | +€3,957 | +3.8% |
| Amounts receivable within one year | 40/41 | €50 | €3,028 | +€2,978 | +5,959% |
| Trade receivables | 40 | - | €2,389 | +€2,389 | |
| Other amounts receivable | 41 | €50 | €640 | +€590 | +1,180% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €52,142 | €96,196 | +€44,054 | +84.5% |
| Deferred charges and accrued income | 490/1 | €2,252 | €9,176 | +€6,925 | +308% |
| Total equity and liabilities | 10/49 | €111,498 | €124,699 | +€13,201 | +11.8% |
| Equity | 10/15 | €93,211 | €25,733 | -€67,478 | -72.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €90,711 | €23,233 | -€67,478 | -74.4% |
| Distributable reserves | 133 | €90,711 | €23,233 | -€67,478 | -74.4% |
| Amounts payable | 17/49 | €18,287 | €98,966 | +€80,679 | +441% |
| Amounts payable within one year | 42/48 | €18,287 | €97,424 | +€79,137 | +433% |
| Trade debts | 44 | €822 | €975 | +€153 | +18.7% |
| Suppliers | 440/4 | €822 | €975 | +€153 | +18.7% |
| Taxes, remuneration and social security | 45 | €16,951 | €18,584 | +€1,633 | +9.6% |
| Taxes | 450/3 | €16,951 | €18,584 | +€1,633 | +9.6% |
| Other amounts payable | 47/48 | €515 | €77,865 | +€77,350 | +15,026% |
| Accrued charges and deferred income | 492/3 | - | €1,542 | +€1,542 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,132 | €2,218 | +€1,086 | +96.0% |
| Other operating charges | 640/8 | €5,094 | €910 | -€4,184 | -82.1% |
| Gross operating margin | 9900 | €51,341 | €35,504 | -€15,837 | -30.8% |
| Operating profit (loss) | 9901 | €45,116 | €32,377 | -€12,739 | -28.2% |
| Financial income | 75/76B | - | €1,521 | +€1,521 | |
| Recurring financial income | 75 | - | €1,521 | +€1,521 | |
| Financial charges | 65/66B | €2,676 | €1,943 | -€733 | -27.4% |
| Recurring financial charges | 65 | €2,676 | €1,943 | -€733 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €42,440 | €31,956 | -€10,485 | -24.7% |
| Income taxes | 67/77 | €10,627 | €8,723 | -€1,905 | -17.9% |
| Profit (loss) for the period | 9904 | €31,813 | €23,233 | -€8,580 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,813 | €23,233 | -€8,580 | -27.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.