BIBLIOTHECA BELGIUM: what changed
BIBLIOTHECA BELGIUM
Largest movements
- Receivables within one year -€903,209
down €903,209 (-31.5%), from €2.9m to €2.0m
of which Other amounts receivable: -€777,918
- Deferred charges and accrued income -€112,717
down €112,717 (-96.8%), from €116,486 to €3,769
- Cash +€95,320
up €95,320 (+400%), from €23,859 to €119,180
mainly Receivables within one year (+€903,209) and Deferred charges and accrued income (+€112,717)
- Other debts -€610,989
down €610,989 (-27.4%), from €2.2m to €1.6m
- Accrued charges and deferred income -€158,436
down €158,436 (-75.6%), from €209,661 to €51,226
- Trade debts -€73,803
down €73,803 (-82.3%), from €89,673 to €15,870
- Profit (loss) carried forward -€59,519
down €59,519 (-14.8%), from €401,741 to €342,223
- Gross operating margin -€74,600
down €74,600 (-12.3%), from €604,615 to €530,015
- Other operating charges +€34,716
up €34,716 (+7.9%), from €439,031 to €473,746
- Taxes -€31,044
down €31,044 (-70.0%), from €44,374 to €13,330
- Financial charges +€10,482
up €10,482 (+17.9%), from €58,571 to €69,054
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,009,869 | €2,089,263 | -€920,606 | -30.6% |
| Current assets | 29/58 | €3,009,869 | €2,089,263 | -€920,606 | -30.6% |
| Amounts receivable within one year | 40/41 | €2,869,523 | €1,966,314 | -€903,209 | -31.5% |
| Trade receivables | 40 | €216,535 | €91,243 | -€125,291 | -57.9% |
| Other amounts receivable | 41 | €2,652,988 | €1,875,071 | -€777,918 | -29.3% |
| Cash at bank and in hand | 54/58 | €23,859 | €119,180 | +€95,320 | +400% |
| Deferred charges and accrued income | 490/1 | €116,486 | €3,769 | -€112,717 | -96.8% |
| Total equity and liabilities | 10/49 | €3,009,869 | €2,089,263 | -€920,606 | -30.6% |
| Equity | 10/15 | €422,146 | €362,628 | -€59,519 | -14.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €401,741 | €342,223 | -€59,519 | -14.8% |
| Amounts payable | 17/49 | €2,587,722 | €1,726,635 | -€861,087 | -33.3% |
| Amounts payable within one year | 42/48 | €2,378,061 | €1,675,410 | -€702,651 | -29.5% |
| Trade debts | 44 | €89,673 | €15,870 | -€73,803 | -82.3% |
| Suppliers | 440/4 | €89,673 | €15,870 | -€73,803 | -82.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €57,935 | €40,076 | -€17,859 | -30.8% |
| Taxes | 450/3 | €57,935 | €40,076 | -€17,859 | -30.8% |
| Other amounts payable | 47/48 | €2,230,453 | €1,619,464 | -€610,989 | -27.4% |
| Accrued charges and deferred income | 492/3 | €209,661 | €51,226 | -€158,436 | -75.6% |
| Non-recurring operating income | 76A | - | €2,841 | +€2,841 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €755 | €3,633 | +€2,878 | +381% |
| Other operating charges | 640/8 | €439,031 | €473,746 | +€34,716 | +7.9% |
| Non-recurring operating charges | 66A | - | €94,378 | +€94,378 | |
| Gross operating margin | 9900 | €604,615 | €530,015 | -€74,600 | -12.3% |
| Operating profit (loss) | 9901 | €164,829 | -€41,742 | -€206,571 | |
| Financial income | 75/76B | €69,259 | €64,607 | -€4,652 | -6.7% |
| Recurring financial income | 75 | €69,259 | €64,607 | -€4,652 | -6.7% |
| Financial charges | 65/66B | €58,571 | €69,054 | +€10,482 | +17.9% |
| Recurring financial charges | 65 | €58,571 | €69,054 | +€10,482 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €175,517 | -€46,189 | -€221,706 | |
| Income taxes | 67/77 | €44,374 | €13,330 | -€31,044 | -70.0% |
| Profit (loss) for the period | 9904 | €131,143 | -€59,519 | -€190,662 | |
| Profit (loss) for the period to be appropriated | 9905 | €131,143 | -€59,519 | -€190,662 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.