A à Z LIBRAIRIE: 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.
A à Z LIBRAIRIE
Largest movements
- Cash +€5,631
up €5,631 (+24.3%), from €23,138 to €28,769
mainly Trade debts (+€5,744) and Tax, wage and social debts (+€3,638)
- Stocks and contracts -€2,038
down €2,038 (-3.4%), from €59,167 to €57,129
- Trade debts +€5,744
up €5,744 (+45.8%), from €12,552 to €18,296
- Tax, wage and social debts +€3,638
up €3,638 (+20.4%), from €17,790 to €21,428
of which Remuneration and social security: +€4,668
- Profit (loss) carried forward -€3,410
down €3,410 (-13.3%), from -€25,577 to -€28,987
- Other debts -€2,914
down €2,914 (-19.5%), from €14,948 to €12,034
- Purchases and services +€54,087
up €54,087 (+9.3%), from €578,659 to €632,746
- Turnover +€46,281
up €46,281 (+7.0%), from €658,246 to €704,527
- Staff costs -€11,630
down €11,630 (-13.6%), from €85,448 to €73,818
- Gross operating margin -€7,806
down €7,806 (-9.8%), from €79,587 to €71,781
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 | €89,123 | €92,181 | +€3,058 | +3.4% |
| Fixed assets | 21/28 | €5,138 | €5,138 | +€0 | 0.0% |
| Financial fixed assets | 28 | €5,138 | €5,138 | +€0 | 0.0% |
| Current assets | 29/58 | €83,985 | €87,043 | +€3,058 | +3.6% |
| Stocks and contracts in progress | 3 | €59,167 | €57,129 | -€2,038 | -3.4% |
| Stocks | 30/36 | €59,167 | €57,129 | -€2,038 | -3.4% |
| Amounts receivable within one year | 40/41 | €1,680 | €1,145 | -€535 | -31.8% |
| Trade receivables | 40 | €1,535 | €1,145 | -€390 | -25.4% |
| Other amounts receivable | 41 | €145 | - | -€145 | |
| Cash at bank and in hand | 54/58 | €23,138 | €28,769 | +€5,631 | +24.3% |
| Total equity and liabilities | 10/49 | €89,123 | €92,181 | +€3,058 | +3.4% |
| Equity | 10/15 | €43,833 | €40,423 | -€3,410 | -7.8% |
| Contributions | 10/11 | €69,410 | €69,410 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€25,577 | -€28,987 | -€3,410 | -13.3% |
| Amounts payable | 17/49 | €45,290 | €51,758 | +€6,468 | +14.3% |
| Amounts payable within one year | 42/48 | €45,290 | €51,758 | +€6,468 | +14.3% |
| Trade debts | 44 | €12,552 | €18,296 | +€5,744 | +45.8% |
| Suppliers | 440/4 | €12,552 | €18,296 | +€5,744 | +45.8% |
| Taxes, remuneration and social security | 45 | €17,790 | €21,428 | +€3,638 | +20.4% |
| Taxes | 450/3 | €3,002 | €1,972 | -€1,030 | -34.3% |
| Remuneration and social security | 454/9 | €14,788 | €19,456 | +€4,668 | +31.6% |
| Other amounts payable | 47/48 | €14,948 | €12,034 | -€2,914 | -19.5% |
| Turnover | 70 | €658,246 | €704,527 | +€46,281 | +7.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €578,659 | €632,746 | +€54,087 | +9.3% |
| Remuneration, social security and pensions | 62 | €85,448 | €73,818 | -€11,630 | -13.6% |
| Other operating charges | 640/8 | €95 | €289 | +€194 | +203% |
| Gross operating margin | 9900 | €79,587 | €71,781 | -€7,806 | -9.8% |
| Operating profit (loss) | 9901 | -€5,956 | -€2,326 | +€3,630 | +60.9% |
| Financial income | 75/76B | €303 | €3,087 | +€2,784 | +918% |
| Recurring financial income | 75 | €303 | €3,087 | +€2,784 | +918% |
| Financial charges | 65/66B | €1,966 | €2,574 | +€608 | +30.9% |
| Recurring financial charges | 65 | €1,966 | €2,111 | +€145 | +7.4% |
| Non-recurring financial charges | 66B | - | €463 | +€463 | |
| Profit (loss) for the period before taxes | 9903 | -€7,619 | -€1,813 | +€5,806 | +76.2% |
| Income taxes | 67/77 | €313 | €1,597 | +€1,284 | +409% |
| Profit (loss) for the period | 9904 | -€7,932 | -€3,410 | +€4,522 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,932 | -€3,410 | +€4,522 | +57.0% |
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 19 October 2026 via checked.be.