MB LIBRAMONT: 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.
What changed
MB LIBRAMONT
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€115,444
2024 · -€92,714-€22,730
Equity
€374,228
2024 · €489,672-€115,444
Cash
€16,719
2024 · €21,697-€4,977
Balance sheet total
€1.3m
2024 · €1.7m-€330,202
Largest movements
Assets
- Receivables within one year -€150,721
down €150,721 (-62.5%), from €241,112 to €90,390
of which Trade receivables: -€150,632
- Stocks and contracts -€142,468
down €142,468 (-12.0%), from €1.2m to €1.0m
- Tangible fixed assets -€33,272
down €33,272 (-23.6%), from €141,144 to €107,872
of which Plant, machinery and equipment: -€28,609
Equity and liabilities
- Other debts -€211,162
down €211,162 (-21.0%), from €1.0m to €795,746
- Reserves -€115,444
down €115,444 (-29.6%), from €389,672 to €274,228
of which Distributable reserves: -€115,444
Income statement
- Turnover -€231,041
down €231,041 (-12.6%), from €1.8m to €1.6m
- Goods and materials -€118,373
down €118,373 (-10.1%), from €1.2m to €1.1m
of which Purchases: -€246,748
- Staff costs -€47,511
down €47,511 (-16.7%), from €285,140 to €237,629
- Services and other goods -€27,095
down €27,095 (-5.3%), from €515,160 to €488,065
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.
Result 2024
-€92,714
Turnover
-€231,041
Other operating income
-€4,973
Goods and materials
+€118,373
Services and other goods
+€27,095
Staff costs
+€47,511
Depreciation
-€1,968
Other operating charges
+€3,521
Other operating items
+€22,880
Financial income
-€434
Financial charges
-€3,601
Taxes
-€93
Result 2025
-€115,444
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€8,100
Investment
-€13,077
Financing
€0
Cash 2024
€21,697
From operations (derived)
+€8,100
Net result for the year
-€115,444
Depreciation
+€46,223
Stocks and contracts
+€142,468
Receivables within one year
+€150,721
Deferred charges and accrued income
-€1,111
Trade debts
+€4,743
Tax, wage and social debts
-€8,338
Other debts
-€211,162
Investment (derived)
-€13,077
Investment in fixed assets (net)
-€13,077
Cash 2025
€16,719
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,650,819 | €1,320,618 | -€330,202 | -20.0% |
| Fixed assets | 21/28 | €181,011 | €147,865 | -€33,146 | -18.3% |
| Tangible fixed assets | 22/27 | €141,144 | €107,872 | -€33,272 | -23.6% |
| Plant, machinery and equipment | 23 | €116,075 | €87,466 | -€28,609 | -24.6% |
| Furniture and vehicles | 24 | €469 | €3,699 | +€3,231 | +690% |
| Other tangible fixed assets | 26 | €24,601 | €16,707 | -€7,894 | -32.1% |
| Financial fixed assets | 28 | €39,866 | €39,993 | +€126 | +0.3% |
| Other financial fixed assets | 284/8 | €39,866 | €39,993 | +€126 | +0.3% |
| Amounts receivable and cash guarantees | 285/8 | €39,866 | €39,993 | +€126 | +0.3% |
| Current assets | 29/58 | €1,469,809 | €1,172,753 | -€297,056 | -20.2% |
| Stocks and contracts in progress | 3 | €1,191,955 | €1,049,486 | -€142,468 | -12.0% |
| Stocks | 30/36 | €1,191,955 | €1,049,486 | -€142,468 | -12.0% |
| Goods purchased for resale | 34 | €1,191,955 | €1,049,486 | -€142,468 | -12.0% |
| Amounts receivable within one year | 40/41 | €241,112 | €90,390 | -€150,721 | -62.5% |
| Trade receivables | 40 | €238,407 | €87,775 | -€150,632 | -63.2% |
| Other amounts receivable | 41 | €2,704 | €2,615 | -€90 | -3.3% |
| Cash at bank and in hand | 54/58 | €21,697 | €16,719 | -€4,977 | -22.9% |
| Deferred charges and accrued income | 490/1 | €15,046 | €16,157 | +€1,111 | +7.4% |
| Total equity and liabilities | 10/49 | €1,650,819 | €1,320,618 | -€330,202 | -20.0% |
| Equity | 10/15 | €489,672 | €374,228 | -€115,444 | -23.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €389,672 | €274,228 | -€115,444 | -29.6% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €379,672 | €264,228 | -€115,444 | -30.4% |
| Amounts payable | 17/49 | €1,161,147 | €946,390 | -€214,757 | -18.5% |
| Amounts payable within one year | 42/48 | €1,161,147 | €946,390 | -€214,757 | -18.5% |
| Trade debts | 44 | €121,457 | €126,200 | +€4,743 | +3.9% |
| Suppliers | 440/4 | €121,457 | €126,200 | +€4,743 | +3.9% |
| Taxes, remuneration and social security | 45 | €32,782 | €24,443 | -€8,338 | -25.4% |
| Taxes | 450/3 | €0 | €186 | +€186 | |
| Remuneration and social security | 454/9 | €32,782 | €24,258 | -€8,524 | -26.0% |
| Other amounts payable | 47/48 | €1,006,909 | €795,746 | -€211,162 | -21.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €1,956,556 | €1,743,421 | -€213,135 | -10.9% |
| Turnover | 70 | €1,834,095 | €1,603,054 | -€231,041 | -12.6% |
| Other operating income | 74 | €122,461 | €117,488 | -€4,973 | -4.1% |
| Non-recurring operating income | 76A | - | €22,880 | +€22,880 | |
| Operating charges | 60/66A | €2,041,971 | €1,847,438 | -€194,533 | -9.5% |
| Goods for resale, raw materials and consumables | 60 | €1,170,639 | €1,052,266 | -€118,373 | -10.1% |
| Purchases | 600/8 | €1,156,546 | €909,798 | -€246,748 | -21.3% |
| Change in stocks: decrease (increase) | 609 | €14,094 | €142,468 | +€128,375 | +911% |
| Services and other goods | 61 | €515,160 | €488,065 | -€27,095 | -5.3% |
| Remuneration, social security and pensions | 62 | €285,140 | €237,629 | -€47,511 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,256 | €46,223 | +€1,968 | +4.4% |
| Other operating charges | 640/8 | €26,776 | €23,254 | -€3,521 | -13.2% |
| Operating profit (loss) | 9901 | -€85,414 | -€104,016 | -€18,602 | -21.8% |
| Financial income | 75/76B | €434 | €0 | -€434 | -100% |
| Recurring financial income | 75 | €434 | €0 | -€434 | -100% |
| Income from current assets | 751 | €434 | €0 | -€434 | -100% |
| Financial charges | 65/66B | €7,641 | €11,242 | +€3,601 | +47.1% |
| Recurring financial charges | 65 | €7,641 | €11,242 | +€3,601 | +47.1% |
| Debt charges | 650 | €622 | €1,433 | +€812 | +131% |
| Other financial charges | 652/9 | €7,020 | €9,809 | +€2,790 | +39.7% |
| Profit (loss) for the period before taxes | 9903 | -€92,622 | -€115,259 | -€22,637 | -24.4% |
| Income taxes | 67/77 | €93 | €186 | +€93 | +101% |
| Taxes | 670/3 | €123 | €186 | +€62 | +50.7% |
| Tax adjustments and reversals of tax provisions | 77 | €31 | €0 | -€31 | -100% |
| Profit (loss) for the period | 9904 | -€92,714 | -€115,444 | -€22,730 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€92,714 | -€115,444 | -€22,730 | -24.5% |
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 16 October 2026 via checked.be.