LIBRE INFO: 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.
LIBRE INFO
Largest movements
- Receivables within one year +€3,374
up €3,374 (+6.2%), from €54,309 to €57,683
- Formation expenses -€3,101
down €3,101 (-21.0%), from €14,738 to €11,637
- Other debts +€25,000
up €25,000 (+625.0%), from €4,000 to €29,000
- Debts after one year -€15,256
down €15,256 (-9.4%), from €163,083 to €147,827
- Profit (loss) carried forward -€6,473
down €6,473 (-7.7%), from €83,697 to €77,224
- Financial charges +€6,978
up €6,978 (+427.2%), from €1,634 to €8,612
- Depreciation +€2,336
up €2,336 (+109.6%), from €2,131 to €4,468
- Taxes -€697
no longer reported in 2024 (was €697)
- Gross operating margin +€580
up €580 (+7.9%), from €7,306 to €7,886
- Other operating charges +€349
up €349 (+37.5%), from €930 to €1,279
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €289,351 | €291,036 | +€1,685 | +0.6% |
| Formation expenses | 20 | €14,738 | €11,637 | -€3,101 | -21.0% |
| Fixed assets | 21/28 | €216,201 | €214,834 | -€1,367 | -0.6% |
| Tangible fixed assets | 22/27 | €6,201 | €4,834 | -€1,367 | -22.0% |
| Land and buildings | 22 | €6,201 | €4,834 | -€1,367 | -22.0% |
| Financial fixed assets | 28 | €210,000 | €210,000 | = | 0.0% |
| Current assets | 29/58 | €58,412 | €64,565 | +€6,152 | +10.5% |
| Amounts receivable within one year | 40/41 | €54,309 | €57,683 | +€3,374 | +6.2% |
| Other amounts receivable | 41 | €54,309 | €57,683 | +€3,374 | +6.2% |
| Cash at bank and in hand | 54/58 | €4,103 | €6,881 | +€2,778 | +67.7% |
| Total equity and liabilities | 10/49 | €289,351 | €291,036 | +€1,685 | +0.6% |
| Equity | 10/15 | €104,148 | €97,675 | -€6,473 | -6.2% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,697 | €77,224 | -€6,473 | -7.7% |
| Amounts payable | 17/49 | €185,203 | €193,361 | +€8,157 | +4.4% |
| Amounts payable after more than one year | 17 | €163,083 | €147,827 | -€15,256 | -9.4% |
| Financial debts | 170/4 | €163,083 | €147,827 | -€15,256 | -9.4% |
| Amounts payable within one year | 42/48 | €22,120 | €45,533 | +€23,413 | +105.8% |
| Current portion of amounts payable after more than one year | 42 | €14,377 | €15,256 | +€879 | +6.1% |
| Financial debts | 43 | €381 | - | -€381 | |
| Credit institutions | 430/8 | €381 | - | -€381 | |
| Trade debts | 44 | - | €581 | +€581 | |
| Suppliers | 440/4 | - | €581 | +€581 | |
| Taxes, remuneration and social security | 45 | €3,363 | €697 | -€2,666 | -79.3% |
| Taxes | 450/3 | €3,363 | €697 | -€2,666 | -79.3% |
| Other amounts payable | 47/48 | €4,000 | €29,000 | +€25,000 | +625.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,131 | €4,468 | +€2,336 | +109.6% |
| Other operating charges | 640/8 | €930 | €1,279 | +€349 | +37.5% |
| Gross operating margin | 9900 | €7,306 | €7,886 | +€580 | +7.9% |
| Operating profit (loss) | 9901 | €4,244 | €2,139 | -€2,105 | -49.6% |
| Financial charges | 65/66B | €1,634 | €8,612 | +€6,978 | +427.2% |
| Recurring financial charges | 65 | €1,634 | €8,612 | +€6,978 | +427.2% |
| Profit (loss) for the period before taxes | 9903 | €2,611 | -€6,473 | -€9,083 | |
| Income taxes | 67/77 | €697 | - | -€697 | |
| Profit (loss) for the period | 9904 | €1,914 | -€6,473 | -€8,386 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,914 | -€6,473 | -€8,386 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.