LILIBERT: 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.
LILIBERT
Largest movements
- Receivables within one year -€171,486
down €171,486 (-99.2%), from €172,848 to €1,361
of which Other amounts receivable: -€170,412
- Tangible fixed assets +€19,242
up €19,242 (+66.8%), from €28,794 to €48,036
of which Plant, machinery and equipment: +€20,683
- Other debts -€141,565
down €141,565 (-71.5%), from €197,866 to €56,301
- Accrued charges and deferred income -€30,000
no longer reported in 2025 (was €30,000)
- Profit (loss) carried forward -€22,793
down €22,793 (-19.2%), from -€118,817 to -€141,611
- Trade debts +€18,106
up €18,106 (+27.6%), from €65,691 to €83,798
- Contributions +€15,000
up €15,000 (+300.0%), from €5,000 to €20,000
- Gross operating margin +€156,822
up €156,822 (+519.1%), from €30,209 to €187,031
- Staff costs +€58,520
up €58,520 (+41.4%), from €141,257 to €199,777
- Financial income +€2,964
up €2,964 (+893.7%), from €332 to €3,295
- Depreciation +€2,209
up €2,209 (+83.3%), from €2,653 to €4,862
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 | €211,840 | €61,698 | -€150,142 | -70.9% |
| Fixed assets | 21/28 | €28,794 | €48,036 | +€19,242 | +66.8% |
| Tangible fixed assets | 22/27 | €28,794 | €48,036 | +€19,242 | +66.8% |
| Plant, machinery and equipment | 23 | €5,802 | €26,485 | +€20,683 | +356.5% |
| Other tangible fixed assets | 26 | €22,992 | €21,551 | -€1,441 | -6.3% |
| Current assets | 29/58 | €183,046 | €13,662 | -€169,385 | -92.5% |
| Amounts receivable within one year | 40/41 | €172,848 | €1,361 | -€171,486 | -99.2% |
| Trade receivables | 40 | €1,075 | - | -€1,075 | |
| Other amounts receivable | 41 | €171,773 | €1,361 | -€170,412 | -99.2% |
| Cash at bank and in hand | 54/58 | €4,999 | €5,554 | +€555 | +11.1% |
| Deferred charges and accrued income | 490/1 | €5,200 | €6,746 | +€1,546 | +29.7% |
| Total equity and liabilities | 10/49 | €211,840 | €61,698 | -€150,142 | -70.9% |
| Equity | 10/15 | -€113,817 | -€121,611 | -€7,793 | -6.8% |
| Contributions | 10/11 | €5,000 | €20,000 | +€15,000 | +300.0% |
| Profit (loss) carried forward | 14 | -€118,817 | -€141,611 | -€22,793 | -19.2% |
| Amounts payable | 17/49 | €325,658 | €183,308 | -€142,349 | -43.7% |
| Amounts payable after more than one year | 17 | - | €4,403 | +€4,403 | |
| Financial debts | 170/4 | - | €4,403 | +€4,403 | |
| Amounts payable within one year | 42/48 | €295,658 | €178,905 | -€116,752 | -39.5% |
| Trade debts | 44 | €65,691 | €83,798 | +€18,106 | +27.6% |
| Suppliers | 440/4 | €65,691 | €83,798 | +€18,106 | +27.6% |
| Taxes, remuneration and social security | 45 | €32,101 | €38,807 | +€6,706 | +20.9% |
| Taxes | 450/3 | €18,327 | €17,794 | -€533 | -2.9% |
| Remuneration and social security | 454/9 | €13,774 | €21,013 | +€7,239 | +52.6% |
| Other amounts payable | 47/48 | €197,866 | €56,301 | -€141,565 | -71.5% |
| Accrued charges and deferred income | 492/3 | €30,000 | - | -€30,000 | |
| Remuneration, social security and pensions | 62 | €141,257 | €199,777 | +€58,520 | +41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,653 | €4,862 | +€2,209 | +83.3% |
| Other operating charges | 640/8 | €3,411 | €4,892 | +€1,481 | +43.4% |
| Gross operating margin | 9900 | €30,209 | €187,031 | +€156,822 | +519.1% |
| Operating profit (loss) | 9901 | -€117,112 | -€22,500 | +€94,612 | +80.8% |
| Financial income | 75/76B | €332 | €3,295 | +€2,964 | +893.7% |
| Recurring financial income | 75 | €332 | €3,295 | +€2,964 | +893.7% |
| Financial charges | 65/66B | €2,037 | €3,589 | +€1,551 | +76.1% |
| Recurring financial charges | 65 | €2,037 | €3,589 | +€1,551 | +76.1% |
| Profit (loss) for the period before taxes | 9903 | -€118,817 | -€22,793 | +€96,024 | +80.8% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€118,817 | -€22,793 | +€96,024 | +80.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€118,817 | -€22,793 | +€96,024 | +80.8% |
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 7 October 2026 via checked.be.