BOEKEN & LECTUUR: 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.
BOEKEN & LECTUUR
Largest movements
- Cash -€30,481
down €30,481 (-94.6%), from €32,229 to €1,748
mainly Receivables within one year (-€14,313) and Net result for the year (-€11,411)
- Receivables within one year +€14,313
up €14,313 (+930%), from €1,539 to €15,852
of which Trade receivables: +€13,030
- Profit (loss) carried forward -€11,411
down €11,411 (-85.6%), from -€13,330 to -€24,741
- Other debts -€5,339
down €5,339 (-18.7%), from €28,477 to €23,138
- Trade debts +€599
new in 2025: €599
- Purchases and services +€15,592
up €15,592 (+186%), from €8,363 to €23,955
- Gross operating margin -€11,520
down €11,520, from €637 to -€10,883
- Turnover +€4,030
up €4,030 (+44.8%), from €9,000 to €13,030
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 | €33,768 | €17,600 | -€16,168 | -47.9% |
| Current assets | 29/58 | €33,768 | €17,600 | -€16,168 | -47.9% |
| Amounts receivable within one year | 40/41 | €1,539 | €15,852 | +€14,313 | +930% |
| Trade receivables | 40 | - | €13,030 | +€13,030 | |
| Other amounts receivable | 41 | €1,539 | €2,822 | +€1,283 | +83.4% |
| Cash at bank and in hand | 54/58 | €32,229 | €1,748 | -€30,481 | -94.6% |
| Total equity and liabilities | 10/49 | €33,768 | €17,600 | -€16,168 | -47.9% |
| Equity | 10/15 | €5,270 | -€6,141 | -€11,411 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,330 | -€24,741 | -€11,411 | -85.6% |
| Amounts payable | 17/49 | €28,498 | €23,741 | -€4,757 | -16.7% |
| Amounts payable within one year | 42/48 | €28,498 | €23,741 | -€4,757 | -16.7% |
| Trade debts | 44 | - | €599 | +€599 | |
| Suppliers | 440/4 | - | €599 | +€599 | |
| Taxes, remuneration and social security | 45 | €22 | €5 | -€17 | -78.4% |
| Taxes | 450/3 | €22 | €5 | -€17 | -78.4% |
| Other amounts payable | 47/48 | €28,477 | €23,138 | -€5,339 | -18.7% |
| Turnover | 70 | €9,000 | €13,030 | +€4,030 | +44.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,363 | €23,955 | +€15,592 | +186% |
| Other operating charges | 640/8 | €440 | €450 | +€10 | +2.3% |
| Gross operating margin | 9900 | €637 | -€10,883 | -€11,520 | |
| Operating profit (loss) | 9901 | €197 | -€11,333 | -€11,530 | |
| Financial income | 75/76B | €1 | €1 | = | 0.0% |
| Recurring financial income | 75 | €1 | €1 | = | 0.0% |
| Financial charges | 65/66B | €96 | €96 | = | 0.0% |
| Recurring financial charges | 65 | €96 | €96 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €102 | -€11,428 | -€11,530 | |
| Income taxes | 67/77 | €22 | -€17 | -€39 | |
| Profit (loss) for the period | 9904 | €81 | -€11,411 | -€11,491 | |
| Profit (loss) for the period to be appropriated | 9905 | €81 | -€11,411 | -€11,491 |
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 20 October 2026 via checked.be.