LibraVétérinaires: 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.
LibraVétérinaires
Largest movements
- Cash -€23,764
down €23,764 (-32.2%), from €73,810 to €50,047
mainly Net result for the year (-€41,548) and Deferred charges and accrued income (-€12,932)
- Deferred charges and accrued income +€12,932
up €12,932 (+239%), from €5,403 to €18,334
- Receivables within one year -€11,234
down €11,234 (-54.3%), from €20,705 to €9,471
of which Other amounts receivable: -€8,866
- Tangible fixed assets -€7,116
down €7,116 (-10.0%), from €71,107 to €63,991
of which Land and buildings: -€8,963
- Stocks and contracts +€6,983
up €6,983 (+25.6%), from €27,274 to €34,257
- Profit (loss) carried forward -€41,548
down €41,548 (-65.7%), from €63,281 to €21,732
- Accrued charges and deferred income +€27,330
up €27,330 (+191%), from €14,320 to €41,650
- Trade debts -€10,364
down €10,364 (-13.1%), from €79,158 to €68,794
- Tax, wage and social debts +€2,997
up €2,997 (+30.1%), from €9,945 to €12,942
of which Taxes: +€5,339
- Staff costs +€10,138
up €10,138 (+23.7%), from €42,727 to €52,865
- Gross operating margin -€7,373
down €7,373 (-21.2%), from €34,707 to €27,334
- Depreciation -€1,954
down €1,954 (-15.1%), from €12,906 to €10,952
- Financial charges -€558
down €558 (-32.9%), from €1,695 to €1,137
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 | €198,499 | €176,299 | -€22,200 | -11.2% |
| Fixed assets | 21/28 | €71,307 | €64,191 | -€7,116 | -10.0% |
| Tangible fixed assets | 22/27 | €71,107 | €63,991 | -€7,116 | -10.0% |
| Land and buildings | 22 | €67,946 | €58,983 | -€8,963 | -13.2% |
| Furniture and vehicles | 24 | €2,807 | €5,007 | +€2,200 | +78.4% |
| Leasing and similar rights | 25 | €354 | - | -€354 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €127,192 | €112,108 | -€15,084 | -11.9% |
| Stocks and contracts in progress | 3 | €27,274 | €34,257 | +€6,983 | +25.6% |
| Stocks | 30/36 | €27,274 | €34,257 | +€6,983 | +25.6% |
| Amounts receivable within one year | 40/41 | €20,705 | €9,471 | -€11,234 | -54.3% |
| Trade receivables | 40 | €9,886 | €7,518 | -€2,369 | -24.0% |
| Other amounts receivable | 41 | €10,819 | €1,953 | -€8,866 | -81.9% |
| Cash at bank and in hand | 54/58 | €73,810 | €50,047 | -€23,764 | -32.2% |
| Deferred charges and accrued income | 490/1 | €5,403 | €18,334 | +€12,932 | +239% |
| Total equity and liabilities | 10/49 | €198,499 | €176,299 | -€22,200 | -11.2% |
| Equity | 10/15 | €71,341 | €29,792 | -€41,548 | -58.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Capital | 10 | €8,060 | €8,060 | = | 0.0% |
| Issued capital | 100 | €20,460 | €20,460 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,281 | €21,732 | -€41,548 | -65.7% |
| Amounts payable | 17/49 | €127,158 | €146,506 | +€19,348 | +15.2% |
| Amounts payable within one year | 42/48 | €112,839 | €104,857 | -€7,982 | -7.1% |
| Trade debts | 44 | €79,158 | €68,794 | -€10,364 | -13.1% |
| Suppliers | 440/4 | €79,158 | €68,794 | -€10,364 | -13.1% |
| Taxes, remuneration and social security | 45 | €9,945 | €12,942 | +€2,997 | +30.1% |
| Taxes | 450/3 | €121 | €5,461 | +€5,339 | +4,403% |
| Remuneration and social security | 454/9 | €9,823 | €7,481 | -€2,342 | -23.8% |
| Other amounts payable | 47/48 | €23,736 | €23,122 | -€614 | -2.6% |
| Accrued charges and deferred income | 492/3 | €14,320 | €41,650 | +€27,330 | +191% |
| Remuneration, social security and pensions | 62 | €42,727 | €52,865 | +€10,138 | +23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,906 | €10,952 | -€1,954 | -15.1% |
| Other operating charges | 640/8 | €3,670 | €3,707 | +€37 | +1.0% |
| Non-recurring operating charges | 66A | €112 | €670 | +€558 | +500% |
| Gross operating margin | 9900 | €34,707 | €27,334 | -€7,373 | -21.2% |
| Operating profit (loss) | 9901 | -€24,707 | -€40,859 | -€16,152 | -65.4% |
| Financial income | 75/76B | €143 | €448 | +€305 | +212% |
| Recurring financial income | 75 | €143 | €448 | +€305 | +212% |
| Financial charges | 65/66B | €1,695 | €1,137 | -€558 | -32.9% |
| Recurring financial charges | 65 | €1,695 | €1,137 | -€558 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | -€26,259 | -€41,548 | -€15,289 | -58.2% |
| Profit (loss) for the period | 9904 | -€26,259 | -€41,548 | -€15,289 | -58.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,259 | -€41,548 | -€15,289 | -58.2% |
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 26 October 2026 via checked.be.