LIBRASERVICE: 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.
What changed
LIBRASERVICE
NACE 69.209, Other tax advisory services
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€840
2023 · €523+€318
Equity
€43,194
2023 · €42,354+€840
Cash
€49,982
2023 · €51,822-€1,840
Balance sheet total
€221,804
2023 · €236,841-€15,037
Largest movements
Assets
- Tangible fixed assets -€14,600
down €14,600 (-12.2%), from €119,569 to €104,969
of which Land and buildings: -€14,214
Equity and liabilities
- Debts after one year -€17,036
down €17,036 (-17.1%), from €99,695 to €82,660
- Trade debts +€3,323
up €3,323 (+4.8%), from €69,376 to €72,699
Income statement
- Gross operating margin +€5,516
up €5,516 (+7.5%), from €73,962 to €79,479
- Staff costs +€5,308
up €5,308 (+9.4%), from €56,418 to €61,726
From the 2023 result to the 2024 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.
Result 2023
€523
Gross operating margin
+€5,516
Staff costs
-€5,308
Other operating charges
-€41
Financial income
+€117
Financial charges
+€69
Taxes
-€35
Result 2024
€840
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€15,118
Investment
€0
Financing
-€16,958
Cash 2023
€51,822
From operations (derived)
+€15,118
Net result for the year
+€840
Depreciation
+€14,600
Receivables within one year
-€1,403
Trade debts
+€3,323
Tax, wage and social debts
-€2,250
Accrued charges and deferred income
+€9
Financing
-€16,958
Debts after one year
-€17,036
Current portion of long-term debt
+€77
Cash 2024
€49,982
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €236,841 | €221,804 | -€15,037 | -6.3% |
| Fixed assets | 21/28 | €119,569 | €104,969 | -€14,600 | -12.2% |
| Tangible fixed assets | 22/27 | €119,569 | €104,969 | -€14,600 | -12.2% |
| Land and buildings | 22 | €118,926 | €104,711 | -€14,214 | -12.0% |
| Plant, machinery and equipment | 23 | €643 | €257 | -€386 | -60.0% |
| Current assets | 29/58 | €117,272 | €116,835 | -€437 | -0.4% |
| Amounts receivable within one year | 40/41 | €65,450 | €66,854 | +€1,403 | +2.1% |
| Trade receivables | 40 | €64,214 | €66,250 | +€2,036 | +3.2% |
| Other amounts receivable | 41 | €1,236 | €604 | -€633 | -51.2% |
| Cash at bank and in hand | 54/58 | €51,822 | €49,982 | -€1,840 | -3.6% |
| Total equity and liabilities | 10/49 | €236,841 | €221,804 | -€15,037 | -6.3% |
| Equity | 10/15 | €42,354 | €43,194 | +€840 | +2.0% |
| Contributions | 10/11 | €26,000 | €26,000 | = | 0.0% |
| Capital | 10 | €26,000 | - | -€26,000 | |
| Issued capital | 100 | €26,000 | - | -€26,000 | |
| Reserves | 13 | €2,600 | €2,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,600 | €2,600 | = | 0.0% |
| Legal reserve | 130 | €2,600 | - | -€2,600 | |
| Reserves not available under the articles | 1311 | - | €2,600 | +€2,600 | |
| Profit (loss) carried forward | 14 | €13,754 | €14,594 | +€840 | +6.1% |
| Amounts payable | 17/49 | €194,487 | €178,610 | -€15,877 | -8.2% |
| Amounts payable after more than one year | 17 | €99,695 | €82,660 | -€17,036 | -17.1% |
| Financial debts | 170/4 | €99,695 | €82,660 | -€17,036 | -17.1% |
| Amounts payable within one year | 42/48 | €94,647 | €95,797 | +€1,150 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €7,958 | €8,036 | +€77 | +1.0% |
| Trade debts | 44 | €69,376 | €72,699 | +€3,323 | +4.8% |
| Suppliers | 440/4 | €69,376 | €72,699 | +€3,323 | +4.8% |
| Taxes, remuneration and social security | 45 | €13,280 | €11,030 | -€2,250 | -16.9% |
| Taxes | 450/3 | €2,279 | €2,312 | +€33 | +1.4% |
| Remuneration and social security | 454/9 | €11,001 | €8,718 | -€2,283 | -20.8% |
| Other amounts payable | 47/48 | €4,032 | €4,032 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €145 | €153 | +€9 | +5.9% |
| Remuneration, social security and pensions | 62 | €56,418 | €61,726 | +€5,308 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,600 | €14,600 | = | 0.0% |
| Other operating charges | 640/8 | €1,905 | €1,946 | +€41 | +2.2% |
| Gross operating margin | 9900 | €73,962 | €79,479 | +€5,516 | +7.5% |
| Operating profit (loss) | 9901 | €1,039 | €1,207 | +€167 | +16.1% |
| Financial income | 75/76B | €155 | €272 | +€117 | +75.1% |
| Recurring financial income | 75 | €155 | €272 | +€117 | +75.1% |
| Financial charges | 65/66B | €625 | €557 | -€69 | -11.0% |
| Recurring financial charges | 65 | €625 | €557 | -€69 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €569 | €922 | +€353 | +61.9% |
| Income taxes | 67/77 | €47 | €82 | +€35 | +75.0% |
| Profit (loss) for the period | 9904 | €523 | €840 | +€318 | +60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €523 | €840 | +€318 | +60.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.