LIBRE TOIT: 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 TOIT
Largest movements
- Tangible fixed assets -€14,673
down €14,673 (-50.6%), from €28,983 to €14,310
of which Furniture and vehicles: -€14,086
- Cash +€11,127
up €11,127 (+5.2%), from €212,095 to €223,222
mainly Other debts (+€112,050) and Depreciation (+€14,673)
- Other debts +€112,050
up €112,050 (+570.0%), from €19,657 to €131,707
- Reserves -€62,500
down €62,500 (-25.3%), from €246,891 to €184,391
of which Distributable reserves: -€62,500
- Advances received -€62,138
down €62,138 (-42.8%), from €145,250 to €83,112
- Staff costs +€59,828
up €59,828 (+85.6%), from €69,920 to €129,748
- Gross operating margin +€25,403
up €25,403 (+19.9%), from €127,375 to €152,779
- Taxes -€5,904
down €5,904 (-60.8%), from €9,714 to €3,809
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 | €491,020 | €489,329 | -€1,690 | -0.3% |
| Fixed assets | 21/28 | €29,108 | €14,435 | -€14,673 | -50.4% |
| Tangible fixed assets | 22/27 | €28,983 | €14,310 | -€14,673 | -50.6% |
| Plant, machinery and equipment | 23 | €1,126 | €539 | -€587 | -52.1% |
| Furniture and vehicles | 24 | €27,857 | €13,771 | -€14,086 | -50.6% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €461,912 | €474,895 | +€12,983 | +2.8% |
| Amounts receivable after more than one year | 29 | €209,153 | €209,153 | = | 0.0% |
| Other amounts receivable | 291 | €209,153 | €209,153 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,311 | €35,167 | +€1,856 | +5.6% |
| Trade receivables | 40 | €23,705 | €4,709 | -€18,996 | -80.1% |
| Other amounts receivable | 41 | €9,606 | €30,458 | +€20,852 | +217.1% |
| Cash at bank and in hand | 54/58 | €212,095 | €223,222 | +€11,127 | +5.2% |
| Deferred charges and accrued income | 490/1 | €7,353 | €7,353 | -€1 | 0.0% |
| Total equity and liabilities | 10/49 | €491,020 | €489,329 | -€1,690 | -0.3% |
| Equity | 10/15 | €294,225 | €235,147 | -€59,078 | -20.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €246,891 | €184,391 | -€62,500 | -25.3% |
| Tax-exempt reserves | 132 | €4,586 | €4,586 | = | 0.0% |
| Distributable reserves | 133 | €242,305 | €179,805 | -€62,500 | -25.8% |
| Profit (loss) carried forward | 14 | €34,935 | €38,356 | +€3,422 | +9.8% |
| Amounts payable | 17/49 | €196,794 | €254,183 | +€57,388 | +29.2% |
| Amounts payable within one year | 42/48 | €196,794 | €254,183 | +€57,388 | +29.2% |
| Trade debts | 44 | €14,105 | €16,751 | +€2,645 | +18.8% |
| Suppliers | 440/4 | €14,105 | €16,751 | +€2,645 | +18.8% |
| Advances received on contracts in progress | 46 | €145,250 | €83,112 | -€62,138 | -42.8% |
| Taxes, remuneration and social security | 45 | €17,782 | €22,612 | +€4,831 | +27.2% |
| Taxes | 450/3 | €15,087 | €18,109 | +€3,023 | +20.0% |
| Remuneration and social security | 454/9 | €2,695 | €4,503 | +€1,808 | +67.1% |
| Other amounts payable | 47/48 | €19,657 | €131,707 | +€112,050 | +570.0% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €69,920 | €129,748 | +€59,828 | +85.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,080 | €14,673 | -€407 | -2.7% |
| Other operating charges | 640/8 | €1,315 | €220 | -€1,095 | -83.3% |
| Gross operating margin | 9900 | €127,375 | €152,779 | +€25,403 | +19.9% |
| Operating profit (loss) | 9901 | €41,059 | €8,138 | -€32,922 | -80.2% |
| Financial income | 75/76B | €3,466 | €2,589 | -€877 | -25.3% |
| Recurring financial income | 75 | €3,466 | €2,589 | -€877 | -25.3% |
| Financial charges | 65/66B | €220 | €206 | -€14 | -6.2% |
| Recurring financial charges | 65 | €220 | €206 | -€14 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €44,306 | €10,520 | -€33,785 | -76.3% |
| Income taxes | 67/77 | €9,714 | €3,809 | -€5,904 | -60.8% |
| Profit (loss) for the period | 9904 | €34,592 | €6,711 | -€27,881 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,592 | €6,711 | -€27,881 | -80.6% |
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 8 October 2026 via checked.be.