LYBER: 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.
LYBER
Largest movements
- Receivables within one year +€431,617
up €431,617 (+1652.5%), from €26,119 to €457,736
of which Other amounts receivable: +€284,161
- Cash -€24,609
down €24,609 (-91.1%), from €27,026 to €2,417
mainly Receivables within one year (-€431,617) and Other debts (-€17,015)
- Debts after one year +€416,089
new in 2025: €416,089
- Other debts -€17,015
down €17,015 (-100.0%), from €17,015 to €0
- Gross operating margin +€5,504
up €5,504, from -€2,691 to €2,814
- Financial income +€891
new in 2025: €891
- Other operating charges -€372
down €372 (-48.2%), from €772 to €400
- Depreciation -€185
down €185 (-8.5%), from €2,178 to €1,992
- Financial charges +€29
up €29 (+20.1%), from €146 to €176
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 | €56,468 | €461,384 | +€404,916 | +717.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €3,112 | €1,120 | -€1,992 | -64.0% |
| Tangible fixed assets | 22/27 | €2,412 | €420 | -€1,992 | -82.6% |
| Furniture and vehicles | 24 | €2,412 | €420 | -€1,992 | -82.6% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €53,356 | €460,264 | +€406,909 | +762.6% |
| Amounts receivable within one year | 40/41 | €26,119 | €457,736 | +€431,617 | +1652.5% |
| Trade receivables | 40 | - | €147,457 | +€147,457 | |
| Other amounts receivable | 41 | €26,119 | €310,280 | +€284,161 | +1087.9% |
| Cash at bank and in hand | 54/58 | €27,026 | €2,417 | -€24,609 | -91.1% |
| Deferred charges and accrued income | 490/1 | €211 | €111 | -€100 | -47.3% |
| Total equity and liabilities | 10/49 | €56,468 | €461,384 | +€404,916 | +717.1% |
| Equity | 10/15 | €30,953 | €32,089 | +€1,136 | +3.7% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Reserves | 13 | €29,470 | €29,470 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,470 | €29,470 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83 | €1,219 | +€1,136 | +1367.8% |
| Amounts payable | 17/49 | €25,515 | €429,295 | +€403,780 | +1582.5% |
| Amounts payable after more than one year | 17 | - | €416,089 | +€416,089 | |
| Other amounts payable | 178/9 | - | €416,089 | +€416,089 | |
| Amounts payable within one year | 42/48 | €25,515 | €13,206 | -€12,309 | -48.2% |
| Trade debts | 44 | €185 | €527 | +€342 | +185.1% |
| Suppliers | 440/4 | €185 | €527 | +€342 | +185.1% |
| Advances received on contracts in progress | 46 | €5,465 | €5,465 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,850 | €7,214 | +€4,364 | +153.1% |
| Taxes | 450/3 | €2,850 | €3,939 | +€1,089 | +38.2% |
| Remuneration and social security | 454/9 | - | €3,275 | +€3,275 | |
| Other amounts payable | 47/48 | €17,015 | €0 | -€17,015 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,178 | €1,992 | -€185 | -8.5% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€2,691 | €2,814 | +€5,504 | |
| Operating profit (loss) | 9901 | -€5,640 | €421 | +€6,062 | |
| Financial income | 75/76B | - | €891 | +€891 | |
| Recurring financial income | 75 | - | €891 | +€891 | |
| Financial charges | 65/66B | €146 | €176 | +€29 | +20.1% |
| Recurring financial charges | 65 | €146 | €176 | +€29 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,787 | €1,136 | +€6,923 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€5,787 | €1,136 | +€6,923 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,787 | €1,136 | +€6,923 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.