LibrExplore: 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.
LibrExplore
Largest movements
- Financial fixed assets +€218,093
new in 2024: €218,093
- Receivables within one year +€156,740
up €156,740 (+353.7%), from €44,310 to €201,050
of which Trade receivables: +€88,272
- Cash -€141,188
down €141,188 (-60.9%), from €231,917 to €90,729
mainly Investment in fixed assets (net) (-€218,093) and Receivables within one year (-€156,740)
- Tangible fixed assets -€11,138
down €11,138 (-34.6%), from €32,151 to €21,013
of which Plant, machinery and equipment: -€6,662
- Debts after one year +€374,986
up €374,986 (+9774.5%), from €3,836 to €378,822
- Other debts -€80,000
no longer reported in 2024 (was €80,000)
- Accrued charges and deferred income -€66,667
no longer reported in 2024 (was €66,667)
- Profit (loss) carried forward -€31,525
down €31,525 (-39.1%), from €80,609 to €49,084
- Trade debts +€26,549
up €26,549 (+48.9%), from €54,265 to €80,814
- Gross operating margin -€210,639
down €210,639, from €200,164 to -€10,475
- Taxes -€20,251
down €20,251, from €20,000 to -€251
- Financial income +€5,963
up €5,963 (+5828.6%), from €102 to €6,065
- Other operating charges +€5,937
new in 2024: €5,937
- Depreciation -€3,783
down €3,783 (-25.4%), from €14,921 to €11,138
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 | €308,378 | €531,469 | +€223,091 | +72.3% |
| Fixed assets | 21/28 | €32,151 | €239,106 | +€206,955 | +643.7% |
| Tangible fixed assets | 22/27 | €32,151 | €21,013 | -€11,138 | -34.6% |
| Plant, machinery and equipment | 23 | €20,651 | €13,989 | -€6,662 | -32.3% |
| Furniture and vehicles | 24 | €11,500 | €7,024 | -€4,476 | -38.9% |
| Financial fixed assets | 28 | - | €218,093 | +€218,093 | |
| Current assets | 29/58 | €276,226 | €292,363 | +€16,137 | +5.8% |
| Amounts receivable within one year | 40/41 | €44,310 | €201,050 | +€156,740 | +353.7% |
| Trade receivables | 40 | €10,053 | €98,325 | +€88,272 | +878.1% |
| Other amounts receivable | 41 | €34,257 | €102,725 | +€68,468 | +199.9% |
| Cash at bank and in hand | 54/58 | €231,917 | €90,729 | -€141,188 | -60.9% |
| Deferred charges and accrued income | 490/1 | - | €584 | +€584 | |
| Total equity and liabilities | 10/49 | €308,378 | €531,469 | +€223,091 | +72.3% |
| Equity | 10/15 | €83,609 | €52,084 | -€31,525 | -37.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,609 | €49,084 | -€31,525 | -39.1% |
| Amounts payable | 17/49 | €224,768 | €479,385 | +€254,617 | +113.3% |
| Amounts payable after more than one year | 17 | €3,836 | €378,822 | +€374,986 | +9774.5% |
| Other amounts payable | 178/9 | €3,836 | €378,822 | +€374,986 | +9774.5% |
| Amounts payable within one year | 42/48 | €154,265 | €100,563 | -€53,702 | -34.8% |
| Trade debts | 44 | €54,265 | €80,814 | +€26,549 | +48.9% |
| Suppliers | 440/4 | €54,265 | €80,814 | +€26,549 | +48.9% |
| Taxes, remuneration and social security | 45 | €20,000 | €19,749 | -€251 | -1.3% |
| Taxes | 450/3 | €20,000 | €19,749 | -€251 | -1.3% |
| Other amounts payable | 47/48 | €80,000 | - | -€80,000 | |
| Accrued charges and deferred income | 492/3 | €66,667 | - | -€66,667 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,921 | €11,138 | -€3,783 | -25.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,000 | +€3,000 | |
| Other operating charges | 640/8 | - | €5,937 | +€5,937 | |
| Gross operating margin | 9900 | €200,164 | -€10,475 | -€210,639 | |
| Operating profit (loss) | 9901 | €185,242 | -€30,550 | -€215,792 | |
| Financial income | 75/76B | €102 | €6,065 | +€5,963 | +5828.6% |
| Recurring financial income | 75 | €102 | €6,065 | +€5,963 | +5828.6% |
| Financial charges | 65/66B | €4,735 | €7,291 | +€2,556 | +54.0% |
| Recurring financial charges | 65 | €4,735 | €7,291 | +€2,556 | +54.0% |
| Profit (loss) for the period before taxes | 9903 | €180,609 | -€31,776 | -€212,385 | |
| Income taxes | 67/77 | €20,000 | -€251 | -€20,251 | |
| Profit (loss) for the period | 9904 | €160,609 | -€31,525 | -€192,134 | |
| Profit (loss) for the period to be appropriated | 9905 | €160,609 | -€31,525 | -€192,134 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.