Liburna: 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.
Liburna
Largest movements
- Tangible fixed assets -€48,636
down €48,636 (-2.8%), from €1.8m to €1.7m
- Debts after one year -€87,480
down €87,480 (-6.3%), from €1.4m to €1.3m
- Profit (loss) carried forward +€23,876
up €23,876 (+19.4%), from -€123,383 to -€99,507
- Gross operating margin +€146,592
up €146,592, from -€2,475 to €144,117
- Financial charges -€5,139
down €5,139 (-9.0%), from €56,806 to €51,667
- Other operating charges +€2,769
up €2,769 (+16.1%), from €17,169 to €19,938
- Depreciation +€1,704
up €1,704 (+3.6%), from €46,932 to €48,636
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 | €1,774,512 | €1,727,397 | -€47,115 | -2.7% |
| Fixed assets | 21/28 | €1,759,111 | €1,710,475 | -€48,636 | -2.8% |
| Tangible fixed assets | 22/27 | €1,759,111 | €1,710,475 | -€48,636 | -2.8% |
| Land and buildings | 22 | €1,759,111 | €1,710,475 | -€48,636 | -2.8% |
| Current assets | 29/58 | €15,401 | €16,922 | +€1,521 | +9.9% |
| Amounts receivable within one year | 40/41 | - | €2,373 | +€2,373 | |
| Other amounts receivable | 41 | - | €2,373 | +€2,373 | |
| Cash at bank and in hand | 54/58 | €5,092 | €14,098 | +€9,006 | +176.9% |
| Deferred charges and accrued income | 490/1 | €10,309 | €451 | -€9,858 | -95.6% |
| Total equity and liabilities | 10/49 | €1,774,512 | €1,727,397 | -€47,115 | -2.7% |
| Equity | 10/15 | €276,619 | €300,495 | +€23,876 | +8.6% |
| Contributions | 10/11 | €400,002 | €400,002 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,383 | -€99,507 | +€23,876 | +19.4% |
| Amounts payable | 17/49 | €1,497,892 | €1,426,902 | -€70,991 | -4.7% |
| Amounts payable after more than one year | 17 | €1,378,529 | €1,291,049 | -€87,480 | -6.3% |
| Financial debts | 170/4 | €1,378,529 | €1,291,049 | -€87,480 | -6.3% |
| Amounts payable within one year | 42/48 | €115,312 | €118,032 | +€2,720 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €91,081 | €94,263 | +€3,182 | +3.5% |
| Trade debts | 44 | €24,231 | €23,769 | -€462 | -1.9% |
| Suppliers | 440/4 | €24,231 | €23,769 | -€462 | -1.9% |
| Accrued charges and deferred income | 492/3 | €4,052 | €17,821 | +€13,770 | +339.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,932 | €48,636 | +€1,704 | +3.6% |
| Other operating charges | 640/8 | €17,169 | €19,938 | +€2,769 | +16.1% |
| Gross operating margin | 9900 | -€2,475 | €144,117 | +€146,592 | |
| Operating profit (loss) | 9901 | -€66,576 | €75,543 | +€142,119 | |
| Financial charges | 65/66B | €56,806 | €51,667 | -€5,139 | -9.0% |
| Recurring financial charges | 65 | €56,806 | €51,667 | -€5,139 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€123,383 | €23,876 | +€147,258 | |
| Profit (loss) for the period | 9904 | -€123,383 | €23,876 | +€147,258 | |
| Profit (loss) for the period to be appropriated | 9905 | -€123,383 | €23,876 | +€147,258 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.