LYBRA: 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.
LYBRA
Largest movements
- Stocks and contracts +€107,887
up €107,887 (+439%), from €24,590 to €132,478
- Cash -€98,734
down €98,734 (-94.0%), from €105,049 to €6,315
mainly Stocks and contracts (-€107,887) and Tax, wage and social debts (-€12,744)
- Receivables within one year +€9,343
up €9,343 (+127%), from €7,351 to €16,693
- Other debts +€33,894
new in 2025: €33,894
- Tax, wage and social debts -€12,744
down €12,744 (-46.4%), from €27,444 to €14,700
- Profit (loss) carried forward -€6,976
down €6,976 (-1.6%), from -€442,859 to -€449,835
- Trade debts +€4,322
up €4,322 (+803%), from €539 to €4,860
- Gross operating margin -€1,146
down €1,146 (-24.3%), from -€4,720 to -€5,866
- Other operating charges +€434
up €434 (+964%), from €45 to €479
- Financial charges +€116
up €116 (+25.0%), from €462 to €578
- Taxes +€77
new in 2025: €77
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 | €136,990 | €155,486 | +€18,496 | +13.5% |
| Current assets | 29/58 | €136,990 | €155,486 | +€18,496 | +13.5% |
| Stocks and contracts in progress | 3 | €24,590 | €132,478 | +€107,887 | +439% |
| Stocks | 30/36 | €24,590 | €132,478 | +€107,887 | +439% |
| Amounts receivable within one year | 40/41 | €7,351 | €16,693 | +€9,343 | +127% |
| Other amounts receivable | 41 | €7,351 | €16,693 | +€9,343 | +127% |
| Cash at bank and in hand | 54/58 | €105,049 | €6,315 | -€98,734 | -94.0% |
| Total equity and liabilities | 10/49 | €136,990 | €155,486 | +€18,496 | +13.5% |
| Equity | 10/15 | €109,007 | €102,032 | -€6,976 | -6.4% |
| Contributions | 10/11 | €548,167 | €548,167 | = | 0.0% |
| Reserves | 13 | €3,700 | €3,700 | = | 0.0% |
| Distributable reserves | 133 | €3,700 | €3,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€442,859 | -€449,835 | -€6,976 | -1.6% |
| Amounts payable | 17/49 | €27,983 | €53,455 | +€25,472 | +91.0% |
| Amounts payable within one year | 42/48 | €27,983 | €53,455 | +€25,472 | +91.0% |
| Trade debts | 44 | €539 | €4,860 | +€4,322 | +803% |
| Suppliers | 440/4 | €539 | €4,860 | +€4,322 | +803% |
| Taxes, remuneration and social security | 45 | €27,444 | €14,700 | -€12,744 | -46.4% |
| Taxes | 450/3 | €27,444 | €14,700 | -€12,744 | -46.4% |
| Other amounts payable | 47/48 | - | €33,894 | +€33,894 | |
| Other operating charges | 640/8 | €45 | €479 | +€434 | +964% |
| Gross operating margin | 9900 | -€4,720 | -€5,866 | -€1,146 | -24.3% |
| Operating profit (loss) | 9901 | -€4,765 | -€6,345 | -€1,580 | -33.2% |
| Financial income | 75/76B | €22 | €24 | +€2 | +8.8% |
| Recurring financial income | 75 | €22 | €24 | +€2 | +8.8% |
| Financial charges | 65/66B | €462 | €578 | +€116 | +25.0% |
| Recurring financial charges | 65 | €462 | €578 | +€116 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,205 | -€6,899 | -€1,694 | -32.5% |
| Income taxes | 67/77 | - | €77 | +€77 | |
| Profit (loss) for the period | 9904 | -€5,205 | -€6,976 | -€1,771 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,205 | -€6,976 | -€1,771 | -34.0% |
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 21 October 2026 via checked.be.