BIBLIOMANIA: 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.
BIBLIOMANIA
Largest movements
- Cash -€19,615
down €19,615 (-78.8%), from €24,892 to €5,278
mainly Other debts (-€8,500) and Net result for the year (-€8,259)
- Receivables within one year +€2,441
up €2,441 (+96.0%), from €2,544 to €4,984
of which Trade receivables: +€2,881
- Stocks and contracts -€1,630
down €1,630 (-6.9%), from €23,643 to €22,012
- Formation expenses -€562
down €562 (-57.5%), from €977 to €415
- Other debts -€8,500
no longer reported in 2025 (was €8,500)
- Profit (loss) carried forward -€8,259
down €8,259 (-42.1%), from €19,609 to €11,350
- Tax, wage and social debts -€4,651
down €4,651 (-97.5%), from €4,771 to €120
- Trade debts +€2,112
up €2,112 (+3,774%), from €56 to €2,168
- Gross operating margin -€6,958
down €6,958, from €2,257 to -€4,701
- Taxes +€1,079
new in 2025: €1,079
- Financial charges -€885
down €885 (-57.9%), from €1,530 to €645
- Depreciation +€415
up €415 (+281%), from €148 to €562
- Other operating charges +€280
up €280 (+26.1%), from €1,076 to €1,356
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 | €52,056 | €32,758 | -€19,298 | -37.1% |
| Formation expenses | 20 | €977 | €415 | -€562 | -57.5% |
| Current assets | 29/58 | €51,079 | €32,343 | -€18,736 | -36.7% |
| Stocks and contracts in progress | 3 | €23,643 | €22,012 | -€1,630 | -6.9% |
| Stocks | 30/36 | €23,643 | €22,012 | -€1,630 | -6.9% |
| Amounts receivable within one year | 40/41 | €2,544 | €4,984 | +€2,441 | +96.0% |
| Trade receivables | 40 | €76 | €2,958 | +€2,881 | +3,771% |
| Other amounts receivable | 41 | €2,467 | €2,027 | -€441 | -17.9% |
| Cash at bank and in hand | 54/58 | €24,892 | €5,278 | -€19,615 | -78.8% |
| Deferred charges and accrued income | 490/1 | - | €68 | +€68 | |
| Total equity and liabilities | 10/49 | €52,056 | €32,758 | -€19,298 | -37.1% |
| Equity | 10/15 | €38,729 | €30,470 | -€8,259 | -21.3% |
| Contributions | 10/11 | €19,120 | €19,120 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,609 | €11,350 | -€8,259 | -42.1% |
| Amounts payable | 17/49 | €13,327 | €2,288 | -€11,039 | -82.8% |
| Amounts payable within one year | 42/48 | €13,327 | €2,288 | -€11,039 | -82.8% |
| Trade debts | 44 | €56 | €2,168 | +€2,112 | +3,774% |
| Suppliers | 440/4 | €56 | €2,168 | +€2,112 | +3,774% |
| Taxes, remuneration and social security | 45 | €4,771 | €120 | -€4,651 | -97.5% |
| Taxes | 450/3 | €4,771 | €120 | -€4,651 | -97.5% |
| Other amounts payable | 47/48 | €8,500 | - | -€8,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148 | €562 | +€415 | +281% |
| Other operating charges | 640/8 | €1,076 | €1,356 | +€280 | +26.1% |
| Gross operating margin | 9900 | €2,257 | -€4,701 | -€6,958 | |
| Operating profit (loss) | 9901 | €1,034 | -€6,620 | -€7,654 | |
| Financial income | 75/76B | €36 | €84 | +€49 | +136% |
| Recurring financial income | 75 | €36 | €84 | +€49 | +136% |
| Financial charges | 65/66B | €1,530 | €645 | -€885 | -57.9% |
| Recurring financial charges | 65 | €1,530 | €645 | -€885 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | -€461 | -€7,180 | -€6,720 | -1,459% |
| Income taxes | 67/77 | - | €1,079 | +€1,079 | |
| Profit (loss) for the period | 9904 | -€461 | -€8,259 | -€7,799 | -1,693% |
| Profit (loss) for the period to be appropriated | 9905 | -€461 | -€8,259 | -€7,799 | -1,693% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.