Libuco: 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.
Libuco
Largest movements
- Receivables within one year +€24,333
up €24,333 (+80.9%), from €30,061 to €54,394
of which Other amounts receivable: +€20,509
- Tangible fixed assets +€24,015
up €24,015 (+64.3%), from €37,364 to €61,379
of which Plant, machinery and equipment: +€19,574
- Cash +€3,607
up €3,607 (+39.1%), from €9,230 to €12,837
mainly Trade debts (+€24,279) and Net result for the year (+€18,997)
- Trade debts +€24,279
up €24,279 (+261.0%), from €9,304 to €33,583
- Reserves +€18,164
up €18,164 (+72.2%), from €25,141 to €43,305
- Other debts +€7,359
up €7,359 (+21.7%), from €33,953 to €41,311
- Tax, wage and social debts +€2,154
up €2,154 (+66.1%), from €3,257 to €5,411
- Gross operating margin +€33,645
up €33,645 (+490.3%), from €6,862 to €40,507
- Depreciation +€7,286
up €7,286 (+153.7%), from €4,740 to €12,027
- Taxes +€4,729
up €4,729 (+1162.1%), from €407 to €5,136
- Financial charges +€3,496
up €3,496 (+787.5%), from €444 to €3,940
- Other operating charges -€774
down €774 (-44.2%), from €1,750 to €976
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 | €76,654 | €128,610 | +€51,955 | +67.8% |
| Fixed assets | 21/28 | €37,364 | €61,379 | +€24,015 | +64.3% |
| Tangible fixed assets | 22/27 | €37,364 | €61,379 | +€24,015 | +64.3% |
| Plant, machinery and equipment | 23 | €33,734 | €53,308 | +€19,574 | +58.0% |
| Furniture and vehicles | 24 | €3,630 | €8,071 | +€4,442 | +122.4% |
| Current assets | 29/58 | €39,291 | €67,231 | +€27,940 | +71.1% |
| Amounts receivable within one year | 40/41 | €30,061 | €54,394 | +€24,333 | +80.9% |
| Trade receivables | 40 | €28,648 | €32,472 | +€3,823 | +13.3% |
| Other amounts receivable | 41 | €1,413 | €21,922 | +€20,509 | +1451.6% |
| Cash at bank and in hand | 54/58 | €9,230 | €12,837 | +€3,607 | +39.1% |
| Total equity and liabilities | 10/49 | €76,654 | €128,610 | +€51,955 | +67.8% |
| Equity | 10/15 | €30,141 | €48,305 | +€18,164 | +60.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,141 | €43,305 | +€18,164 | +72.2% |
| Distributable reserves | 133 | €25,141 | €43,305 | +€18,164 | +72.2% |
| Amounts payable | 17/49 | €46,513 | €80,305 | +€33,791 | +72.6% |
| Amounts payable within one year | 42/48 | €46,513 | €80,305 | +€33,791 | +72.6% |
| Trade debts | 44 | €9,304 | €33,583 | +€24,279 | +261.0% |
| Suppliers | 440/4 | €9,304 | €33,583 | +€24,279 | +261.0% |
| Taxes, remuneration and social security | 45 | €3,257 | €5,411 | +€2,154 | +66.1% |
| Taxes | 450/3 | €3,257 | €5,411 | +€2,154 | +66.1% |
| Other amounts payable | 47/48 | €33,953 | €41,311 | +€7,359 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,740 | €12,027 | +€7,286 | +153.7% |
| Other operating charges | 640/8 | €1,750 | €976 | -€774 | -44.2% |
| Gross operating margin | 9900 | €6,862 | €40,507 | +€33,645 | +490.3% |
| Operating profit (loss) | 9901 | €371 | €27,504 | +€27,133 | +7312.6% |
| Financial income | 75/76B | €908 | €569 | -€339 | -37.4% |
| Recurring financial income | 75 | €908 | €569 | -€339 | -37.4% |
| Financial charges | 65/66B | €444 | €3,940 | +€3,496 | +787.5% |
| Recurring financial charges | 65 | €444 | €3,940 | +€3,496 | +787.5% |
| Profit (loss) for the period before taxes | 9903 | €835 | €24,133 | +€23,297 | +2789.6% |
| Income taxes | 67/77 | €407 | €5,136 | +€4,729 | +1162.1% |
| Profit (loss) for the period | 9904 | €428 | €18,997 | +€18,569 | +4336.0% |
| Profit (loss) for the period to be appropriated | 9905 | €428 | €18,997 | +€18,569 | +4336.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.