LIBSAC: what changed
What changed
LIBSAC
NACE 86.220, Specialist medical practice
filed annual accounts (NBB)
Net result for the year
€162,957
2024 · €142,077+€20,880
Equity
€18,600
2024 · €33,600-€15,000
Cash
€175,067
2024 · €83,178+€91,889
Balance sheet total
€699,598
2024 · €691,342+€8,256
Largest movements
Assets
- Cash +€91,889
up €91,889 (+110%), from €83,178 to €175,067
mainly Net result for the year (+€162,957) and Other debts (+€119,239)
- Tangible fixed assets -€42,571
down €42,571 (-10.0%), from €425,908 to €383,338
of which Furniture and vehicles: -€33,189
- Intangible fixed assets -€19,820
down €19,820 (-25.5%), from €77,628 to €57,808
- Financial fixed assets -€7,748
down €7,748 (-47.9%), from €16,180 to €8,432
- Receivables within one year -€7,020
down €7,020 (-12.2%), from €57,345 to €50,325
Equity and liabilities
- Other debts +€119,239
up €119,239 (+93.1%), from €128,104 to €247,343
- Debts after one year -€88,236
down €88,236 (-21.0%), from €420,931 to €332,695
- Profit (loss) carried forward -€15,000
no longer reported in 2025 (was €15,000)
Income statement
- Gross operating margin +€25,155
up €25,155 (+9.0%), from €281,031 to €306,186
- Financial charges +€3,104
up €3,104 (+34.8%), from €8,926 to €12,030
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€142,077
Gross operating margin
+€25,155
Depreciation
+€454
Other operating charges
-€113
Other operating items
-€139
Financial income
-€6
Financial charges
-€3,104
Taxes
-€1,367
Result 2025
€162,957
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€367,434
Investment
-€5,132
Financing
-€270,413
Cash 2024
€83,178
From operations (derived)
+€367,434
Net result for the year
+€162,957
Depreciation
+€75,270
Receivables within one year
+€7,020
Deferred charges and accrued income
+€6,474
Smaller working-capital items
+€2
Tax, wage and social debts
-€3,529
Other debts
+€119,239
Investment (derived)
-€5,132
Investment in fixed assets (net)
-€5,132
Financing
-€270,413
Debts after one year
-€88,236
Current portion of long-term debt
-€4,025
Short-term financial debts
-€194
Contributions, distributions and other
-€177,957
Cash 2025
€175,067
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €691,342 | €699,598 | +€8,256 | +1.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €519,716 | €449,578 | -€70,139 | -13.5% |
| Intangible fixed assets | 21 | €77,628 | €57,808 | -€19,820 | -25.5% |
| Tangible fixed assets | 22/27 | €425,908 | €383,338 | -€42,571 | -10.0% |
| Land and buildings | 22 | €295,666 | €280,706 | -€14,960 | -5.1% |
| Plant, machinery and equipment | 23 | €43,375 | €48,953 | +€5,578 | +12.9% |
| Furniture and vehicles | 24 | €82,967 | €49,778 | -€33,189 | -40.0% |
| Other tangible fixed assets | 26 | €3,900 | €3,900 | = | 0.0% |
| Financial fixed assets | 28 | €16,180 | €8,432 | -€7,748 | -47.9% |
| Current assets | 29/58 | €171,625 | €250,020 | +€78,395 | +45.7% |
| Amounts receivable within one year | 40/41 | €57,345 | €50,325 | -€7,020 | -12.2% |
| Trade receivables | 40 | €57,345 | €50,325 | -€7,020 | -12.2% |
| Current investments | 50/53 | €9,900 | €9,900 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €83,178 | €175,067 | +€91,889 | +110% |
| Deferred charges and accrued income | 490/1 | €21,202 | €14,728 | -€6,474 | -30.5% |
| Total equity and liabilities | 10/49 | €691,342 | €699,598 | +€8,256 | +1.2% |
| Equity | 10/15 | €33,600 | €18,600 | -€15,000 | -44.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,000 | - | -€15,000 | |
| Amounts payable | 17/49 | €657,742 | €680,998 | +€23,256 | +3.5% |
| Amounts payable after more than one year | 17 | €420,931 | €332,695 | -€88,236 | -21.0% |
| Financial debts | 170/4 | €420,931 | €332,695 | -€88,236 | -21.0% |
| Amounts payable within one year | 42/48 | €236,811 | €347,911 | +€111,100 | +46.9% |
| Current portion of amounts payable after more than one year | 42 | €92,262 | €88,236 | -€4,025 | -4.4% |
| Financial debts | 43 | €499 | €304 | -€194 | -39.0% |
| Credit institutions | 430/8 | €499 | €304 | -€194 | -39.0% |
| Trade debts | 44 | €3,670 | €3,280 | -€390 | -10.6% |
| Suppliers | 440/4 | €3,670 | €3,280 | -€390 | -10.6% |
| Taxes, remuneration and social security | 45 | €12,276 | €8,748 | -€3,529 | -28.7% |
| Taxes | 450/3 | €10,506 | €5,593 | -€4,914 | -46.8% |
| Remuneration and social security | 454/9 | €1,770 | €3,155 | +€1,385 | +78.2% |
| Other amounts payable | 47/48 | €128,104 | €247,343 | +€119,239 | +93.1% |
| Accrued charges and deferred income | 492/3 | - | €392 | +€392 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,725 | €75,270 | -€454 | -0.6% |
| Other operating charges | 640/8 | €3,243 | €3,356 | +€113 | +3.5% |
| Non-recurring operating charges | 66A | - | €139 | +€139 | |
| Gross operating margin | 9900 | €281,031 | €306,186 | +€25,155 | +9.0% |
| Operating profit (loss) | 9901 | €202,063 | €227,421 | +€25,357 | +12.5% |
| Financial income | 75/76B | €229 | €223 | -€6 | -2.5% |
| Recurring financial income | 75 | €229 | €223 | -€6 | -2.5% |
| Financial charges | 65/66B | €8,926 | €12,030 | +€3,104 | +34.8% |
| Recurring financial charges | 65 | €8,926 | €12,030 | +€3,104 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €193,366 | €215,614 | +€22,248 | +11.5% |
| Income taxes | 67/77 | €51,289 | €52,656 | +€1,367 | +2.7% |
| Profit (loss) for the period | 9904 | €142,077 | €162,957 | +€20,880 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €142,077 | €162,957 | +€20,880 | +14.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.