LIBRAPLAY: 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.
LIBRAPLAY
Largest movements
- Cash +€52,959
up €52,959 (+87.0%), from €60,867 to €113,826
mainly Trade debts (+€44,365) and Stocks and contracts (+€10,880)
- Receivables within one year +€17,578
up €17,578 (+6.5%), from €268,852 to €286,430
of which Trade receivables: +€20,579
- Stocks and contracts -€10,880
down €10,880 (-5.3%), from €204,581 to €193,701
- Trade debts +€44,365
up €44,365 (+32.1%), from €138,220 to €182,585
- Staff costs -€38,594
down €38,594 (-14.4%), from €268,861 to €230,266
- Gross operating margin -€27,385
down €27,385 (-9.5%), from €287,589 to €260,204
- Financial charges -€3,730
down €3,730 (-22.6%), from €16,486 to €12,756
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 | €561,049 | €611,730 | +€50,681 | +9.0% |
| Fixed assets | 21/28 | €19,392 | €16,199 | -€3,193 | -16.5% |
| Intangible fixed assets | 21 | €2,417 | €2,248 | -€169 | -7.0% |
| Tangible fixed assets | 22/27 | €10,517 | €6,593 | -€3,924 | -37.3% |
| Plant, machinery and equipment | 23 | €807 | €526 | -€281 | -34.8% |
| Furniture and vehicles | 24 | €2,858 | €900 | -€1,958 | -68.5% |
| Other tangible fixed assets | 26 | €6,853 | €5,167 | -€1,685 | -24.6% |
| Financial fixed assets | 28 | €6,458 | €7,358 | +€900 | +13.9% |
| Current assets | 29/58 | €541,657 | €595,531 | +€53,874 | +9.9% |
| Stocks and contracts in progress | 3 | €204,581 | €193,701 | -€10,880 | -5.3% |
| Contracts in progress | 37 | €204,581 | €193,701 | -€10,880 | -5.3% |
| Amounts receivable within one year | 40/41 | €268,852 | €286,430 | +€17,578 | +6.5% |
| Trade receivables | 40 | €265,165 | €285,744 | +€20,579 | +7.8% |
| Other amounts receivable | 41 | €3,687 | €686 | -€3,001 | -81.4% |
| Cash at bank and in hand | 54/58 | €60,867 | €113,826 | +€52,959 | +87.0% |
| Deferred charges and accrued income | 490/1 | €7,357 | €1,574 | -€5,783 | -78.6% |
| Total equity and liabilities | 10/49 | €561,049 | €611,730 | +€50,681 | +9.0% |
| Equity | 10/15 | €168,060 | €172,262 | +€4,202 | +2.5% |
| Contributions | 10/11 | €100,200 | €100,200 | = | 0.0% |
| Capital | 10 | €100,200 | €100,200 | = | 0.0% |
| Issued capital | 100 | €100,200 | €100,200 | = | 0.0% |
| Reserves | 13 | €67,860 | €72,062 | +€4,202 | +6.2% |
| Non-distributable reserves | 130/1 | €10,020 | €10,020 | = | 0.0% |
| Legal reserve | 130 | €10,020 | €10,020 | = | 0.0% |
| Distributable reserves | 133 | €57,840 | €62,042 | +€4,202 | +7.3% |
| Amounts payable | 17/49 | €392,990 | €439,468 | +€46,479 | +11.8% |
| Amounts payable within one year | 42/48 | €389,265 | €434,425 | +€45,160 | +11.6% |
| Financial debts | 43 | €200,000 | €200,000 | = | 0.0% |
| Credit institutions | 430/8 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €138,220 | €182,585 | +€44,365 | +32.1% |
| Suppliers | 440/4 | €138,220 | €182,585 | +€44,365 | +32.1% |
| Taxes, remuneration and social security | 45 | €50,653 | €50,968 | +€315 | +0.6% |
| Taxes | 450/3 | €25,419 | €20,099 | -€5,320 | -20.9% |
| Remuneration and social security | 454/9 | €25,235 | €30,870 | +€5,635 | +22.3% |
| Other amounts payable | 47/48 | €391 | €871 | +€480 | +122.6% |
| Accrued charges and deferred income | 492/3 | €3,725 | €5,044 | +€1,319 | +35.4% |
| Remuneration, social security and pensions | 62 | €268,861 | €230,266 | -€38,594 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,990 | €5,187 | +€198 | +4.0% |
| Other operating charges | 640/8 | €2,459 | €2,639 | +€179 | +7.3% |
| Non-recurring operating charges | 66A | - | €7,235 | +€7,235 | |
| Gross operating margin | 9900 | €287,589 | €260,204 | -€27,385 | -9.5% |
| Operating profit (loss) | 9901 | €11,279 | €14,877 | +€3,598 | +31.9% |
| Financial income | 75/76B | €38 | €2,456 | +€2,417 | +6279.7% |
| Recurring financial income | 75 | €38 | €2,456 | +€2,417 | +6279.7% |
| Financial charges | 65/66B | €16,486 | €12,756 | -€3,730 | -22.6% |
| Recurring financial charges | 65 | €16,486 | €12,756 | -€3,730 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,168 | €4,576 | +€9,745 | |
| Income taxes | 67/77 | €468 | €374 | -€94 | -20.1% |
| Profit (loss) for the period | 9904 | -€5,637 | €4,202 | +€9,839 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,637 | €4,202 | +€9,839 |
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 10 October 2026 via checked.be.