Bookshop Marian: what changed
What changed
Bookshop Marian
NACE 47.621, Retail sale of newspapers and periodicals
filed annual accounts (NBB)
Net result for the year
€10,380
2021 · €23,095-€12,715
Equity
€236,664
2021 · €226,284+€10,380
Cash
€27,614
2021 · €26,327+€1,287
Balance sheet total
€246,169
2021 · €245,101+€1,068
Largest movements
Assets
- Stocks and contracts +€11,539
up €11,539 (+10.0%), from €114,902 to €126,441
- Receivables within one year -€10,364
down €10,364 (-35.3%), from €29,358 to €18,994
of which Trade receivables: -€6,844
- Tangible fixed assets -€2,773
down €2,773 (-4.8%), from €58,219 to €55,445
of which Land and buildings: -€3,012
Equity and liabilities
- Reserves +€65,000
up €65,000 (+71.5%), from €90,860 to €155,860
of which Distributable reserves: +€65,000
- Profit (loss) carried forward -€54,620
down €54,620 (-46.8%), from €116,824 to €62,204
- Trade debts -€3,470
down €3,470 (-42.6%), from €8,149 to €4,679
- Other debts -€3,382
down €3,382 (-94.4%), from €3,582 to €200
Income statement
- Gross operating margin -€12,714
down €12,714 (-33.3%), from €38,212 to €25,499
Change in the result, 2021 to 2022
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2021
€23,095
Gross operating margin
-€12,714
Depreciation
+€232
Other operating charges
+€194
Financial income
-€79
Financial charges
-€286
Taxes
-€62
Result 2022
€10,380
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2021 and 2022 balance sheets and the 2022 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€2,805
Investment
-€827
Financing
-€691
Cash 2021
€26,327
From operations (derived)
+€2,805
Net result for the year
+€10,380
Depreciation
+€3,600
Stocks and contracts
-€11,539
Receivables within one year
+€10,364
Deferred charges and accrued income
-€1,379
Trade debts
-€3,470
Tax, wage and social debts
-€1,770
Other debts
-€3,382
Investment (derived)
-€827
Investment in fixed assets (net)
-€827
Financing
-€691
Current portion of long-term debt
-€691
Cash 2022
€27,614
brings cash intakes cash out
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €245,101 | €246,169 | +€1,068 | +0.4% |
| Fixed assets | 21/28 | €58,397 | €55,624 | -€2,773 | -4.7% |
| Tangible fixed assets | 22/27 | €58,219 | €55,445 | -€2,773 | -4.8% |
| Land and buildings | 22 | €55,747 | €52,734 | -€3,012 | -5.4% |
| Plant, machinery and equipment | 23 | €1,919 | €2,448 | +€529 | +27.5% |
| Furniture and vehicles | 24 | €553 | €263 | -€290 | -52.4% |
| Financial fixed assets | 28 | €178 | €178 | = | 0.0% |
| Current assets | 29/58 | €186,704 | €190,546 | +€3,841 | +2.1% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Trade receivables | 290 | €15,000 | €15,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €114,902 | €126,441 | +€11,539 | +10.0% |
| Stocks | 30/36 | €114,902 | €126,441 | +€11,539 | +10.0% |
| Amounts receivable within one year | 40/41 | €29,358 | €18,994 | -€10,364 | -35.3% |
| Trade receivables | 40 | €25,838 | €18,994 | -€6,844 | -26.5% |
| Other amounts receivable | 41 | €3,520 | - | -€3,520 | |
| Cash at bank and in hand | 54/58 | €26,327 | €27,614 | +€1,287 | +4.9% |
| Deferred charges and accrued income | 490/1 | €1,118 | €2,496 | +€1,379 | +123% |
| Total equity and liabilities | 10/49 | €245,101 | €246,169 | +€1,068 | +0.4% |
| Equity | 10/15 | €226,284 | €236,664 | +€10,380 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,860 | €155,860 | +€65,000 | +71.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €89,000 | €154,000 | +€65,000 | +73.0% |
| Profit (loss) carried forward | 14 | €116,824 | €62,204 | -€54,620 | -46.8% |
| Amounts payable | 17/49 | €18,818 | €9,506 | -€9,312 | -49.5% |
| Amounts payable within one year | 42/48 | €18,818 | €9,506 | -€9,312 | -49.5% |
| Current portion of amounts payable after more than one year | 42 | €3,247 | €2,556 | -€691 | -21.3% |
| Trade debts | 44 | €8,149 | €4,679 | -€3,470 | -42.6% |
| Suppliers | 440/4 | €8,149 | €4,679 | -€3,470 | -42.6% |
| Taxes, remuneration and social security | 45 | €3,840 | €2,070 | -€1,770 | -46.1% |
| Taxes | 450/3 | €3,840 | €2,070 | -€1,770 | -46.1% |
| Other amounts payable | 47/48 | €3,582 | €200 | -€3,382 | -94.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,832 | €3,600 | -€232 | -6.0% |
| Other operating charges | 640/8 | €2,368 | €2,174 | -€194 | -8.2% |
| Gross operating margin | 9900 | €38,212 | €25,499 | -€12,714 | -33.3% |
| Operating profit (loss) | 9901 | €32,012 | €19,725 | -€12,288 | -38.4% |
| Financial income | 75/76B | €165 | €86 | -€79 | -47.8% |
| Recurring financial income | 75 | €165 | €86 | -€79 | -47.8% |
| Financial charges | 65/66B | €3,703 | €3,990 | +€286 | +7.7% |
| Recurring financial charges | 65 | €3,703 | €3,990 | +€286 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €28,474 | €15,821 | -€12,653 | -44.4% |
| Income taxes | 67/77 | €5,379 | €5,441 | +€62 | +1.1% |
| Profit (loss) for the period | 9904 | €23,095 | €10,380 | -€12,715 | -55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,095 | €10,380 | -€12,715 | -55.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.