LIEBERT: what changed
Two financial 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.
LIEBERT
Largest movements
- Tangible fixed assets -€14,753
down €14,753 (-38.0%), from €38,851 to €24,099
- Cash -€13,974
down €13,974 (-30.3%), from €46,163 to €32,190
mainly Other debts (-€20,388) and Net result for the year (-€13,617)
- Receivables within one year -€1,339
down €1,339 (-8.9%), from €15,095 to €13,757
of which Other amounts receivable: -€1,559
- Other debts -€20,388
down €20,388 (-100%), from €20,388 to €0
- Profit (loss) carried forward -€13,617
down €13,617, from €12,955 to -€663
- Trade debts +€5,516
up €5,516 (+997%), from €553 to €6,069
- Accrued charges and deferred income -€1,506
down €1,506 (-100%), from €1,506 to €0
- Gross operating margin -€12,336
down €12,336 (-86.4%), from €14,281 to €1,945
- Depreciation -€1,111
down €1,111 (-7.0%), from €15,864 to €14,753
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.
Derived cash bridge
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 | €103,601 | €73,607 | -€29,994 | -29.0% |
| Fixed assets | 21/28 | €38,986 | €24,234 | -€14,753 | -37.8% |
| Tangible fixed assets | 22/27 | €38,851 | €24,099 | -€14,753 | -38.0% |
| Furniture and vehicles | 24 | €38,851 | €24,099 | -€14,753 | -38.0% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €64,615 | €49,373 | -€15,242 | -23.6% |
| Stocks and contracts in progress | 3 | €1,211 | €1,211 | = | 0.0% |
| Stocks | 30/36 | €1,211 | €1,211 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,095 | €13,757 | -€1,339 | -8.9% |
| Trade receivables | 40 | €8,595 | €8,815 | +€220 | +2.6% |
| Other amounts receivable | 41 | €6,501 | €4,942 | -€1,559 | -24.0% |
| Cash at bank and in hand | 54/58 | €46,163 | €32,190 | -€13,974 | -30.3% |
| Deferred charges and accrued income | 490/1 | €2,145 | €2,216 | +€71 | +3.3% |
| Total equity and liabilities | 10/49 | €103,601 | €73,607 | -€29,994 | -29.0% |
| Equity | 10/15 | €81,155 | €67,537 | -€13,617 | -16.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,955 | -€663 | -€13,617 | |
| Amounts payable | 17/49 | €22,446 | €6,069 | -€16,377 | -73.0% |
| Amounts payable within one year | 42/48 | €20,941 | €6,069 | -€14,871 | -71.0% |
| Trade debts | 44 | €553 | €6,069 | +€5,516 | +997% |
| Suppliers | 440/4 | €553 | €6,069 | +€5,516 | +997% |
| Other amounts payable | 47/48 | €20,388 | €0 | -€20,388 | -100% |
| Accrued charges and deferred income | 492/3 | €1,506 | €0 | -€1,506 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,864 | €14,753 | -€1,111 | -7.0% |
| Other operating charges | 640/8 | €796 | €726 | -€70 | -8.7% |
| Gross operating margin | 9900 | €14,281 | €1,945 | -€12,336 | -86.4% |
| Operating profit (loss) | 9901 | -€2,378 | -€13,534 | -€11,156 | -469% |
| Financial charges | 65/66B | €82 | €83 | +€2 | +2.2% |
| Recurring financial charges | 65 | €82 | €83 | +€2 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,460 | -€13,617 | -€11,158 | -454% |
| Profit (loss) for the period | 9904 | -€2,460 | -€13,617 | -€11,158 | -454% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,460 | -€13,617 | -€11,158 | -454% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.