LIBRAVIA: 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.
LIBRAVIA
Largest movements
- Cash -€1,404
down €1,404 (-4.5%), from €31,507 to €30,103
mainly Other debts (-€1,687) and Receivables within one year (-€177)
- Other debts -€1,687
down €1,687 (-2.0%), from €83,284 to €81,597
- Gross operating margin -€2,586
down €2,586 (-79.0%), from €3,272 to €686
- Other operating charges +€191
up €191 (+104%), from €185 to €376
- Depreciation -€40
no longer reported in 2025 (was €40)
- Financial charges +€38
up €38 (+22.9%), from €168 to €206
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 | €31,950 | €30,723 | -€1,227 | -3.8% |
| Fixed assets | 21/28 | - | €0 | = | |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €31,950 | €30,723 | -€1,227 | -3.8% |
| Amounts receivable within one year | 40/41 | €443 | €620 | +€177 | +39.9% |
| Trade receivables | 40 | - | €620 | +€620 | |
| Other amounts receivable | 41 | €443 | - | -€443 | |
| Cash at bank and in hand | 54/58 | €31,507 | €30,103 | -€1,404 | -4.5% |
| Total equity and liabilities | 10/49 | €31,950 | €30,723 | -€1,227 | -3.8% |
| Equity | 10/15 | -€51,496 | -€51,392 | +€104 | +0.2% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Contributions outside capital | 11 | €60,000 | - | -€60,000 | |
| Other | 1109/19 | €60,000 | - | -€60,000 | |
| Profit (loss) carried forward | 14 | -€111,496 | -€111,392 | +€104 | +0.1% |
| Amounts payable | 17/49 | €83,447 | €82,116 | -€1,331 | -1.6% |
| Amounts payable within one year | 42/48 | €83,447 | €82,116 | -€1,331 | -1.6% |
| Trade debts | 44 | €163 | €429 | +€266 | +163% |
| Suppliers | 440/4 | €163 | €429 | +€266 | +163% |
| Taxes, remuneration and social security | 45 | - | €89 | +€89 | |
| Taxes | 450/3 | - | €89 | +€89 | |
| Other amounts payable | 47/48 | €83,284 | €81,597 | -€1,687 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40 | - | -€40 | |
| Other operating charges | 640/8 | €185 | €376 | +€191 | +104% |
| Gross operating margin | 9900 | €3,272 | €686 | -€2,586 | -79.0% |
| Operating profit (loss) | 9901 | €3,047 | €310 | -€2,737 | -89.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €168 | €206 | +€38 | +22.9% |
| Recurring financial charges | 65 | €168 | €206 | +€38 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €2,879 | €104 | -€2,775 | -96.4% |
| Profit (loss) for the period | 9904 | €2,879 | €104 | -€2,775 | -96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,879 | €104 | -€2,775 | -96.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.