LIBUPOM: 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.
LIBUPOM
Largest movements
- Tangible fixed assets +€737,159
up €737,159 (+68.3%), from €1.1m to €1.8m
of which Land and buildings: +€678,123
- Cash -€440,488
down €440,488 (-34.2%), from €1.3m to €846,577
mainly Investment in fixed assets (net) (-€941,979) and Trade debts (-€601,900)
- Stocks and contracts -€172,973
down €172,973 (-38.3%), from €451,524 to €278,550
- Trade debts -€601,900
down €601,900 (-36.7%), from €1.6m to €1.0m
- Debts after one year +€545,075
up €545,075 (+78.4%), from €695,251 to €1.2m
- Profit (loss) carried forward +€133,004
up €133,004 (+47.2%), from €281,538 to €414,542
- Current portion of long-term debt +€72,432
up €72,432 (+50.6%), from €143,226 to €215,658
- Gross operating margin +€152,418
up €152,418 (+62.5%), from €243,999 to €396,417
- Depreciation +€65,712
up €65,712 (+49.0%), from €134,107 to €199,820
- Financial charges +€26,499
up €26,499 (+87.5%), from €30,272 to €56,771
of which Financial charges: +€24,917
- Other operating charges -€10,543
down €10,543 (-90.0%), from €11,717 to €1,174
- Taxes +€5,276
up €5,276 (+210.7%), from €2,504 to €7,781
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 | €2,875,013 | €3,028,893 | +€153,880 | +5.4% |
| Fixed assets | 21/28 | €1,079,461 | €1,821,620 | +€742,159 | +68.8% |
| Tangible fixed assets | 22/27 | €1,079,461 | €1,816,620 | +€737,159 | +68.3% |
| Land and buildings | 22 | €275,559 | €953,682 | +€678,123 | +246.1% |
| Plant, machinery and equipment | 23 | €803,901 | €862,938 | +€59,037 | +7.3% |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €1,795,552 | €1,207,273 | -€588,279 | -32.8% |
| Stocks and contracts in progress | 3 | €451,524 | €278,550 | -€172,973 | -38.3% |
| Stocks | 30/36 | €451,524 | €278,550 | -€172,973 | -38.3% |
| Amounts receivable within one year | 40/41 | €56,963 | €82,146 | +€25,182 | +44.2% |
| Trade receivables | 40 | - | €51,304 | +€51,304 | |
| Other amounts receivable | 41 | €56,963 | €30,842 | -€26,122 | -45.9% |
| Cash at bank and in hand | 54/58 | €1,287,065 | €846,577 | -€440,488 | -34.2% |
| Total equity and liabilities | 10/49 | €2,875,013 | €3,028,893 | +€153,880 | +5.4% |
| Equity | 10/15 | €383,976 | €516,980 | +€133,004 | +34.6% |
| Contributions | 10/11 | €44,621 | €44,621 | = | 0.0% |
| Reserves | 13 | €4,462 | €4,462 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,462 | €4,462 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,462 | €4,462 | = | 0.0% |
| Profit (loss) carried forward | 14 | €281,538 | €414,542 | +€133,004 | +47.2% |
| Investment grants | 15 | €53,355 | €53,355 | = | 0.0% |
| Provisions and deferred taxes | 16 | €11,321 | €11,321 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €8,135 | €8,135 | = | 0.0% |
| Other liabilities and charges | 164/5 | €8,135 | €8,135 | = | 0.0% |
| Deferred taxes | 168 | €3,186 | €3,186 | = | 0.0% |
| Amounts payable | 17/49 | €2,479,715 | €2,500,591 | +€20,876 | +0.8% |
| Amounts payable after more than one year | 17 | €695,251 | €1,240,326 | +€545,075 | +78.4% |
| Financial debts | 170/4 | €695,251 | €1,240,326 | +€545,075 | +78.4% |
| Amounts payable within one year | 42/48 | €1,784,464 | €1,260,265 | -€524,200 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €143,226 | €215,658 | +€72,432 | +50.6% |
| Trade debts | 44 | €1,638,734 | €1,036,834 | -€601,900 | -36.7% |
| Suppliers | 440/4 | €1,638,734 | €1,036,834 | -€601,900 | -36.7% |
| Taxes, remuneration and social security | 45 | €2,504 | €7,772 | +€5,268 | +210.4% |
| Taxes | 450/3 | €2,504 | €7,772 | +€5,268 | +210.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €134,107 | €199,820 | +€65,712 | +49.0% |
| Other operating charges | 640/8 | €11,717 | €1,174 | -€10,543 | -90.0% |
| Gross operating margin | 9900 | €243,999 | €396,417 | +€152,418 | +62.5% |
| Operating profit (loss) | 9901 | €98,175 | €195,423 | +€97,249 | +99.1% |
| Financial income | 75/76B | €369 | €2,132 | +€1,763 | +477.3% |
| Recurring financial income | 75 | €369 | €232 | -€137 | -37.1% |
| Non-recurring financial income | 76B | - | €1,900 | +€1,900 | |
| Financial charges | 65/66B | €30,272 | €56,771 | +€26,499 | +87.5% |
| Recurring financial charges | 65 | €30,272 | €55,189 | +€24,917 | +82.3% |
| Non-recurring financial charges | 66B | - | €1,582 | +€1,582 | |
| Profit (loss) for the period before taxes | 9903 | €68,272 | €140,785 | +€72,513 | +106.2% |
| Income taxes | 67/77 | €2,504 | €7,781 | +€5,276 | +210.7% |
| Profit (loss) for the period | 9904 | €65,768 | €133,004 | +€67,236 | +102.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,768 | €133,004 | +€67,236 | +102.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.