BOOKS & PLEASURE: what changed
BOOKS & PLEASURE
Largest movements
- Tangible fixed assets -€40,000
down €40,000 (-100%), from €40,000 to €0
- Receivables after one year +€40,000
up €40,000 (+40.0%), from €100,000 to €140,000
- Receivables within one year -€28,829
down €28,829 (-58.7%), from €49,107 to €20,278
of which Other amounts receivable: -€26,678
- Deferred charges and accrued income -€4,569
no longer reported in 2025 (was €4,569)
- Cash +€4,439
up €4,439 (+806%), from €551 to €4,990
mainly Investment in fixed assets (net) (+€40,000) and Receivables within one year (+€28,829)
- Trade debts -€23,573
down €23,573 (-48.4%), from €48,749 to €25,175
- Tax, wage and social debts -€5,496
down €5,496 (-21.6%), from €25,392 to €19,895
of which Remuneration and social security: -€4,346
- Profit (loss) carried forward +€4,520
up €4,520 (+4.7%), from €96,139 to €100,659
- Debts after one year -€4,223
down €4,223 (-100%), from €4,223 to €0
- Staff costs +€13,917
up €13,917 (+99.2%), from €14,025 to €27,942
- Purchases and services +€8,868
up €8,868 (+16.4%), from €53,980 to €62,848
- Gross operating margin -€8,712
down €8,712 (-19.5%), from €44,684 to €35,971
- Taxes -€6,934
down €6,934 (-70.6%), from €9,823 to €2,889
- Other operating charges -€1,429
down €1,429 (-98.0%), from €1,458 to €29
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 | €194,227 | €165,268 | -€28,959 | -14.9% |
| Fixed assets | 21/28 | €40,000 | €0 | -€40,000 | -100% |
| Tangible fixed assets | 22/27 | €40,000 | €0 | -€40,000 | -100% |
| Land and buildings | 22 | €40,000 | €0 | -€40,000 | -100% |
| Current assets | 29/58 | €154,227 | €165,268 | +€11,041 | +7.2% |
| Amounts receivable after more than one year | 29 | €100,000 | €140,000 | +€40,000 | +40.0% |
| Other amounts receivable | 291 | €100,000 | €140,000 | +€40,000 | +40.0% |
| Amounts receivable within one year | 40/41 | €49,107 | €20,278 | -€28,829 | -58.7% |
| Trade receivables | 40 | €18,989 | €16,838 | -€2,151 | -11.3% |
| Other amounts receivable | 41 | €30,118 | €3,440 | -€26,678 | -88.6% |
| Cash at bank and in hand | 54/58 | €551 | €4,990 | +€4,439 | +806% |
| Deferred charges and accrued income | 490/1 | €4,569 | - | -€4,569 | |
| Total equity and liabilities | 10/49 | €194,227 | €165,268 | -€28,959 | -14.9% |
| Equity | 10/15 | €110,394 | €114,914 | +€4,520 | +4.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €6,150 | €6,150 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,139 | €100,659 | +€4,520 | +4.7% |
| Amounts payable | 17/49 | €83,833 | €50,354 | -€33,479 | -39.9% |
| Amounts payable after more than one year | 17 | €4,223 | €0 | -€4,223 | -100% |
| Financial debts | 170/4 | €4,223 | €0 | -€4,223 | -100% |
| Amounts payable within one year | 42/48 | €79,610 | €50,354 | -€29,256 | -36.7% |
| Current portion of amounts payable after more than one year | 42 | €5,470 | €5,283 | -€187 | -3.4% |
| Trade debts | 44 | €48,749 | €25,175 | -€23,573 | -48.4% |
| Suppliers | 440/4 | €48,749 | €25,175 | -€23,573 | -48.4% |
| Taxes, remuneration and social security | 45 | €25,392 | €19,895 | -€5,496 | -21.6% |
| Taxes | 450/3 | €21,000 | €19,850 | -€1,150 | -5.5% |
| Remuneration and social security | 454/9 | €4,392 | €46 | -€4,346 | -99.0% |
| Turnover | 70 | €97,151 | €98,158 | +€1,007 | +1.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €53,980 | €62,848 | +€8,868 | +16.4% |
| Remuneration, social security and pensions | 62 | €14,025 | €27,942 | +€13,917 | +99.2% |
| Other operating charges | 640/8 | €1,458 | €29 | -€1,429 | -98.0% |
| Gross operating margin | 9900 | €44,684 | €35,971 | -€8,712 | -19.5% |
| Operating profit (loss) | 9901 | €29,201 | €8,000 | -€21,201 | -72.6% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €578 | €591 | +€13 | +2.2% |
| Recurring financial charges | 65 | €578 | €591 | +€13 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €28,625 | €7,409 | -€21,216 | -74.1% |
| Income taxes | 67/77 | €9,823 | €2,889 | -€6,934 | -70.6% |
| Profit (loss) for the period | 9904 | €18,802 | €4,520 | -€14,282 | -76.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,802 | €4,520 | -€14,282 | -76.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.