LIBRRO LAW: 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.
LIBRRO LAW
Largest movements
- Cash +€47,706
up €47,706 (+258.5%), from €18,456 to €66,163
mainly Net result for the year (+€37,172) and Tax, wage and social debts (+€9,098)
- Receivables within one year -€1,200
down €1,200 (-100.0%), from €1,200 to €0
- Profit (loss) carried forward +€37,172
up €37,172 (+897.1%), from €4,144 to €41,316
- Tax, wage and social debts +€9,098
up €9,098 (+189.2%), from €4,808 to €13,907
- Other debts +€1,169
up €1,169 (+16.2%), from €7,212 to €8,382
- Trade debts -€934
down €934 (-94.1%), from €992 to €58
- Gross operating margin +€41,412
up €41,412 (+787.8%), from €5,256 to €46,668
- Taxes +€8,524
up €8,524 (+820.3%), from €1,039 to €9,563
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 | €19,656 | €66,163 | +€46,506 | +236.6% |
| Current assets | 29/58 | €19,656 | €66,163 | +€46,506 | +236.6% |
| Amounts receivable within one year | 40/41 | €1,200 | €0 | -€1,200 | -100.0% |
| Trade receivables | 40 | €1,200 | €0 | -€1,200 | -100.0% |
| Cash at bank and in hand | 54/58 | €18,456 | €66,163 | +€47,706 | +258.5% |
| Total equity and liabilities | 10/49 | €19,656 | €66,163 | +€46,506 | +236.6% |
| Equity | 10/15 | €6,644 | €43,816 | +€37,172 | +559.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,144 | €41,316 | +€37,172 | +897.1% |
| Amounts payable | 17/49 | €13,013 | €22,347 | +€9,334 | +71.7% |
| Amounts payable within one year | 42/48 | €13,013 | €22,347 | +€9,334 | +71.7% |
| Trade debts | 44 | €992 | €58 | -€934 | -94.1% |
| Suppliers | 440/4 | €992 | €58 | -€934 | -94.1% |
| Taxes, remuneration and social security | 45 | €4,808 | €13,907 | +€9,098 | +189.2% |
| Taxes | 450/3 | €4,808 | €13,907 | +€9,098 | +189.2% |
| Other amounts payable | 47/48 | €7,212 | €8,382 | +€1,169 | +16.2% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €5,256 | €46,668 | +€41,412 | +787.8% |
| Operating profit (loss) | 9901 | €5,206 | €46,668 | +€41,462 | +796.4% |
| Financial income | 75/76B | - | €85 | +€85 | |
| Recurring financial income | 75 | - | €85 | +€85 | |
| Financial charges | 65/66B | €23 | €18 | -€6 | -25.3% |
| Recurring financial charges | 65 | €23 | €18 | -€6 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €5,183 | €46,736 | +€41,553 | +801.7% |
| Income taxes | 67/77 | €1,039 | €9,563 | +€8,524 | +820.3% |
| Profit (loss) for the period | 9904 | €4,144 | €37,172 | +€33,029 | +797.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,144 | €37,172 | +€33,029 | +797.1% |
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.