Libravet: what changed
Two fiscal 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.
Libravet
Largest movements
- Cash -€34,921
down €34,921 (-45.8%), from €76,248 to €41,327
mainly Contributions, distributions and other (-€40,000) and Current investments (-€21,071)
- Current investments +€21,071
up €21,071 (+41.7%), from €50,581 to €71,652
- Tangible fixed assets +€12,439
up €12,439 (+231.3%), from €5,377 to €17,816
of which Other tangible fixed assets: +€13,835
- Receivables within one year +€3,602
up €3,602 (+14958.7%), from €24 to €3,626
of which Other amounts receivable: +€3,365
- Other debts +€10,950
up €10,950 (+14.6%), from €74,910 to €85,860
- Tax, wage and social debts -€6,971
down €6,971 (-47.6%), from €14,634 to €7,663
- Profit (loss) carried forward -€3,070
down €3,070 (-8.6%), from €35,563 to €32,493
- Gross operating margin +€7,575
up €7,575 (+18.1%), from €41,844 to €49,419
- Financial income -€3,625
down €3,625 (-64.2%), from €5,650 to €2,025
- Depreciation +€1,636
up €1,636 (+71.3%), from €2,294 to €3,929
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 | €132,896 | €134,608 | +€1,712 | +1.3% |
| Fixed assets | 21/28 | €6,043 | €17,816 | +€11,772 | +194.8% |
| Tangible fixed assets | 22/27 | €5,377 | €17,816 | +€12,439 | +231.3% |
| Furniture and vehicles | 24 | €1,500 | €104 | -€1,396 | -93.1% |
| Other tangible fixed assets | 26 | €3,877 | €17,712 | +€13,835 | +356.8% |
| Financial fixed assets | 28 | €666 | - | -€666 | |
| Current assets | 29/58 | €126,853 | €116,792 | -€10,060 | -7.9% |
| Amounts receivable within one year | 40/41 | €24 | €3,626 | +€3,602 | +14958.7% |
| Trade receivables | 40 | - | €237 | +€237 | |
| Other amounts receivable | 41 | €24 | €3,389 | +€3,365 | +13973.8% |
| Current investments | 50/53 | €50,581 | €71,652 | +€21,071 | +41.7% |
| Cash at bank and in hand | 54/58 | €76,248 | €41,327 | -€34,921 | -45.8% |
| Deferred charges and accrued income | 490/1 | - | €188 | +€188 | |
| Total equity and liabilities | 10/49 | €132,896 | €134,608 | +€1,712 | +1.3% |
| Equity | 10/15 | €37,563 | €34,493 | -€3,070 | -8.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,563 | €32,493 | -€3,070 | -8.6% |
| Amounts payable | 17/49 | €95,333 | €100,115 | +€4,782 | +5.0% |
| Amounts payable within one year | 42/48 | €94,333 | €98,915 | +€4,582 | +4.9% |
| Trade debts | 44 | €4,789 | €5,391 | +€603 | +12.6% |
| Suppliers | 440/4 | €4,789 | €5,391 | +€603 | +12.6% |
| Taxes, remuneration and social security | 45 | €14,634 | €7,663 | -€6,971 | -47.6% |
| Taxes | 450/3 | €14,634 | €7,663 | -€6,971 | -47.6% |
| Other amounts payable | 47/48 | €74,910 | €85,860 | +€10,950 | +14.6% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,200 | +€200 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,294 | €3,929 | +€1,636 | +71.3% |
| Other operating charges | 640/8 | €862 | €1,188 | +€326 | +37.8% |
| Gross operating margin | 9900 | €41,844 | €49,419 | +€7,575 | +18.1% |
| Operating profit (loss) | 9901 | €38,688 | €44,302 | +€5,614 | +14.5% |
| Financial income | 75/76B | €5,650 | €2,025 | -€3,625 | -64.2% |
| Recurring financial income | 75 | €5,650 | €2,025 | -€3,625 | -64.2% |
| Financial charges | 65/66B | €1,070 | €1,307 | +€237 | +22.1% |
| Recurring financial charges | 65 | €1,070 | €1,307 | +€237 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €43,268 | €45,020 | +€1,752 | +4.0% |
| Income taxes | 67/77 | €8,048 | €8,089 | +€41 | +0.5% |
| Profit (loss) for the period | 9904 | €35,219 | €36,930 | +€1,711 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,219 | €36,930 | +€1,711 | +4.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.