LITERIE LIBAU: 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.
LITERIE LIBAU
Largest movements
- Cash -€6,922
down €6,922 (-73.9%), from €9,365 to €2,443
mainly Tax, wage and social debts (-€8,845) and Investment in fixed assets (net) (-€7,914)
- Receivables within one year -€5,560
down €5,560 (-9.5%), from €58,292 to €52,732
of which Trade receivables: -€6,393
- Tangible fixed assets +€5,328
up €5,328 (+106%), from €5,043 to €10,371
of which Furniture and vehicles: +€5,442
- Stocks and contracts -€4,110
down €4,110 (-3.1%), from €130,506 to €126,396
- Deferred charges and accrued income -€3,132
no longer reported in 2025 (was €3,132)
- Tax, wage and social debts -€8,845
down €8,845 (-33.3%), from €26,537 to €17,691
of which Remuneration and social security: -€8,399
- Current portion of long-term debt -€6,635
down €6,635 (-24.0%), from €27,635 to €21,000
- Profit (loss) carried forward +€6,130
up €6,130 (+27.0%), from -€22,720 to -€16,591
- Trade debts -€3,362
down €3,362 (-7.2%), from €46,693 to €43,331
- Gross operating margin +€13,796
up €13,796 (+13.0%), from €106,437 to €120,233
- Taxes -€7,247
down €7,247, from €546 to -€6,701
- Financial income +€4,183
up €4,183 (+262%), from €1,597 to €5,780
- Financial charges +€3,053
up €3,053 (+46.7%), from €6,531 to €9,584
- Depreciation -€1,912
down €1,912 (-42.5%), from €4,498 to €2,586
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 | €206,337 | €191,941 | -€14,396 | -7.0% |
| Fixed assets | 21/28 | €5,043 | €10,371 | +€5,328 | +106% |
| Tangible fixed assets | 22/27 | €5,043 | €10,371 | +€5,328 | +106% |
| Plant, machinery and equipment | 23 | €4,422 | €4,308 | -€114 | -2.6% |
| Furniture and vehicles | 24 | €620 | €6,062 | +€5,442 | +878% |
| Current assets | 29/58 | €201,295 | €181,571 | -€19,724 | -9.8% |
| Stocks and contracts in progress | 3 | €130,506 | €126,396 | -€4,110 | -3.1% |
| Stocks | 30/36 | €130,506 | €126,396 | -€4,110 | -3.1% |
| Amounts receivable within one year | 40/41 | €58,292 | €52,732 | -€5,560 | -9.5% |
| Trade receivables | 40 | €24,627 | €18,233 | -€6,393 | -26.0% |
| Other amounts receivable | 41 | €33,665 | €34,498 | +€833 | +2.5% |
| Cash at bank and in hand | 54/58 | €9,365 | €2,443 | -€6,922 | -73.9% |
| Deferred charges and accrued income | 490/1 | €3,132 | - | -€3,132 | |
| Total equity and liabilities | 10/49 | €206,337 | €191,941 | -€14,396 | -7.0% |
| Equity | 10/15 | €87,239 | €93,368 | +€6,130 | +7.0% |
| Contributions | 10/11 | €48,500 | €48,500 | = | 0.0% |
| Capital | 10 | €48,500 | €48,500 | = | 0.0% |
| Issued capital | 100 | €51,000 | €48,500 | -€2,500 | -4.9% |
| Uncalled capital | 101 | €2,500 | - | -€2,500 | |
| Reserves | 13 | €61,459 | €61,459 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,205 | €3,205 | = | 0.0% |
| Legal reserve | 130 | €3,205 | €3,205 | = | 0.0% |
| Distributable reserves | 133 | €58,254 | €58,254 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,720 | -€16,591 | +€6,130 | +27.0% |
| Amounts payable | 17/49 | €119,099 | €98,573 | -€20,526 | -17.2% |
| Amounts payable within one year | 42/48 | €119,099 | €98,573 | -€20,526 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €27,635 | €21,000 | -€6,635 | -24.0% |
| Financial debts | 43 | €18,122 | €16,438 | -€1,684 | -9.3% |
| Credit institutions | 430/8 | €18,122 | €16,438 | -€1,684 | -9.3% |
| Trade debts | 44 | €46,693 | €43,331 | -€3,362 | -7.2% |
| Suppliers | 440/4 | €46,693 | €43,331 | -€3,362 | -7.2% |
| Taxes, remuneration and social security | 45 | €26,537 | €17,691 | -€8,845 | -33.3% |
| Taxes | 450/3 | €4,171 | €3,725 | -€446 | -10.7% |
| Remuneration and social security | 454/9 | €22,365 | €13,966 | -€8,399 | -37.6% |
| Other amounts payable | 47/48 | €112 | €112 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €114,076 | €113,634 | -€442 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,498 | €2,586 | -€1,912 | -42.5% |
| Other operating charges | 640/8 | €1,308 | €781 | -€527 | -40.3% |
| Gross operating margin | 9900 | €106,437 | €120,233 | +€13,796 | +13.0% |
| Operating profit (loss) | 9901 | -€13,445 | €3,232 | +€16,677 | |
| Financial income | 75/76B | €1,597 | €5,780 | +€4,183 | +262% |
| Recurring financial income | 75 | €1,597 | €5,780 | +€4,183 | +262% |
| Financial charges | 65/66B | €6,531 | €9,584 | +€3,053 | +46.7% |
| Recurring financial charges | 65 | €6,531 | €9,584 | +€3,053 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,380 | -€572 | +€17,808 | +96.9% |
| Income taxes | 67/77 | €546 | -€6,701 | -€7,247 | |
| Profit (loss) for the period | 9904 | -€18,926 | €6,130 | +€25,055 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,926 | €6,130 | +€25,055 |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.