LIBORIO: what changed
LIBORIO
Largest movements
- Tangible fixed assets -€5,440
down €5,440 (-34.6%), from €15,742 to €10,302
of which Plant, machinery and equipment: -€5,190
- Cash -€2,993
down €2,993 (-3.5%), from €84,384 to €81,391
mainly Other debts (-€4,370) and Trade debts (-€3,432)
- Receivables within one year -€1,884
down €1,884 (-41.3%), from €4,561 to €2,677
of which Trade receivables: -€1,209
- Other debts -€4,370
down €4,370 (-17.7%), from €24,744 to €20,374
- Trade debts -€3,432
down €3,432 (-5.7%), from €60,138 to €56,705
- Tax, wage and social debts -€1,491
down €1,491 (-18.0%), from €8,262 to €6,771
of which Remuneration and social security: -€1,334
- Purchases and services -€33,369
down €33,369 (-45.3%), from €73,650 to €40,282
- Turnover -€31,634
down €31,634 (-25.8%), from €122,820 to €91,186
- Staff costs -€1,970
down €1,970 (-4.2%), from €46,828 to €44,857
- Gross operating margin +€1,735
up €1,735 (+3.5%), from €49,169 to €50,904
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,687 | €94,370 | -€10,317 | -9.9% |
| Fixed assets | 21/28 | €15,742 | €10,302 | -€5,440 | -34.6% |
| Tangible fixed assets | 22/27 | €15,742 | €10,302 | -€5,440 | -34.6% |
| Plant, machinery and equipment | 23 | €15,271 | €10,081 | -€5,190 | -34.0% |
| Furniture and vehicles | 24 | €470 | €220 | -€250 | -53.1% |
| Current assets | 29/58 | €88,945 | €84,068 | -€4,877 | -5.5% |
| Amounts receivable within one year | 40/41 | €4,561 | €2,677 | -€1,884 | -41.3% |
| Trade receivables | 40 | €1,209 | - | -€1,209 | |
| Other amounts receivable | 41 | €3,351 | €2,677 | -€674 | -20.1% |
| Cash at bank and in hand | 54/58 | €84,384 | €81,391 | -€2,993 | -3.5% |
| Total equity and liabilities | 10/49 | €104,687 | €94,370 | -€10,317 | -9.9% |
| Equity | 10/15 | €11,544 | €10,520 | -€1,024 | -8.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | €5,344 | €4,320 | -€1,024 | -19.2% |
| Amounts payable | 17/49 | €93,143 | €83,849 | -€9,293 | -10.0% |
| Amounts payable within one year | 42/48 | €93,143 | €83,849 | -€9,293 | -10.0% |
| Trade debts | 44 | €60,138 | €56,705 | -€3,432 | -5.7% |
| Suppliers | 440/4 | €60,138 | €56,705 | -€3,432 | -5.7% |
| Taxes, remuneration and social security | 45 | €8,262 | €6,771 | -€1,491 | -18.0% |
| Taxes | 450/3 | €485 | €329 | -€157 | -32.3% |
| Remuneration and social security | 454/9 | €7,776 | €6,442 | -€1,334 | -17.2% |
| Other amounts payable | 47/48 | €24,744 | €20,374 | -€4,370 | -17.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €122,820 | €91,186 | -€31,634 | -25.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €73,650 | €40,282 | -€33,369 | -45.3% |
| Remuneration, social security and pensions | 62 | €46,828 | €44,857 | -€1,970 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,440 | €5,440 | = | 0.0% |
| Other operating charges | 640/8 | €1,191 | €707 | -€484 | -40.6% |
| Gross operating margin | 9900 | €49,169 | €50,904 | +€1,735 | +3.5% |
| Operating profit (loss) | 9901 | -€4,289 | -€100 | +€4,190 | +97.7% |
| Financial charges | 65/66B | €791 | €924 | +€133 | +16.9% |
| Recurring financial charges | 65 | €791 | €924 | +€133 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,080 | -€1,024 | +€4,056 | +79.8% |
| Income taxes | 67/77 | €232 | - | -€232 | |
| Profit (loss) for the period | 9904 | -€5,312 | -€1,024 | +€4,289 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,312 | -€1,024 | +€4,289 | +80.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.