BOOKSINSPIRED: 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.
BOOKSINSPIRED
Largest movements
- Receivables within one year +€77,180
up €77,180 (+369%), from €20,929 to €98,109
of which Trade receivables: +€56,200
- Financial fixed assets -€64,423
down €64,423 (-98.8%), from €65,173 to €750
- Deferred charges and accrued income +€30,059
up €30,059 (+7,908%), from €380 to €30,439
- Cash +€6,177
up €6,177 (+113%), from €5,460 to €11,638
mainly Investment in fixed assets (net) (+€64,423) and Trade debts (+€37,845)
- Tangible fixed assets -€4,531
down €4,531 (-34.2%), from €13,257 to €8,726
of which Furniture and vehicles: -€2,609
- Trade debts +€37,845
up €37,845 (+243%), from €15,545 to €53,390
- Profit (loss) carried forward +€9,659
up €9,659 (+6.4%), from -€151,021 to -€141,362
- Tax, wage and social debts -€5,819
down €5,819 (-30.6%), from €19,040 to €13,221
- Other debts +€4,208
up €4,208 (+10.1%), from €41,603 to €45,812
- Gross operating margin +€60,376
up €60,376, from -€4,162 to €56,214
- Other operating charges -€15,066
down €15,066 (-88.6%), from €16,998 to €1,932
- Financial income -€5,046
no longer reported in 2025 (was €5,046)
of which Financial income: -€2,775
- Financial charges -€1,624
down €1,624 (-59.8%), from €2,716 to €1,092
- Staff costs +€608
no longer reported in 2025 (was -€608)
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 | €105,200 | €149,661 | +€44,462 | +42.3% |
| Fixed assets | 21/28 | €78,430 | €9,476 | -€68,954 | -87.9% |
| Tangible fixed assets | 22/27 | €13,257 | €8,726 | -€4,531 | -34.2% |
| Furniture and vehicles | 24 | €5,760 | €3,151 | -€2,609 | -45.3% |
| Leasing and similar rights | 25 | €2,386 | €1,181 | -€1,205 | -50.5% |
| Other tangible fixed assets | 26 | €5,111 | €4,395 | -€716 | -14.0% |
| Financial fixed assets | 28 | €65,173 | €750 | -€64,423 | -98.8% |
| Current assets | 29/58 | €26,770 | €140,185 | +€113,415 | +424% |
| Amounts receivable within one year | 40/41 | €20,929 | €98,109 | +€77,180 | +369% |
| Trade receivables | 40 | €3,589 | €59,789 | +€56,200 | +1,566% |
| Other amounts receivable | 41 | €17,341 | €38,320 | +€20,979 | +121% |
| Cash at bank and in hand | 54/58 | €5,460 | €11,638 | +€6,177 | +113% |
| Deferred charges and accrued income | 490/1 | €380 | €30,439 | +€30,059 | +7,908% |
| Total equity and liabilities | 10/49 | €105,200 | €149,661 | +€44,462 | +42.3% |
| Equity | 10/15 | €27,579 | €37,238 | +€9,659 | +35.0% |
| Contributions | 10/11 | €178,600 | €178,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,021 | -€141,362 | +€9,659 | +6.4% |
| Amounts payable | 17/49 | €77,620 | €112,423 | +€34,803 | +44.8% |
| Amounts payable within one year | 42/48 | €76,870 | €112,423 | +€35,553 | +46.3% |
| Financial debts | 43 | €682 | - | -€682 | |
| Credit institutions | 430/8 | €682 | - | -€682 | |
| Trade debts | 44 | €15,545 | €53,390 | +€37,845 | +243% |
| Suppliers | 440/4 | €15,545 | €53,390 | +€37,845 | +243% |
| Taxes, remuneration and social security | 45 | €19,040 | €13,221 | -€5,819 | -30.6% |
| Taxes | 450/3 | €19,040 | €13,221 | -€5,819 | -30.6% |
| Other amounts payable | 47/48 | €41,603 | €45,812 | +€4,208 | +10.1% |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Remuneration, social security and pensions | 62 | -€608 | - | +€608 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,992 | €4,531 | +€538 | +13.5% |
| Other operating charges | 640/8 | €16,998 | €1,932 | -€15,066 | -88.6% |
| Non-recurring operating charges | 66A | - | €39,001 | +€39,001 | |
| Gross operating margin | 9900 | -€4,162 | €56,214 | +€60,376 | |
| Operating profit (loss) | 9901 | -€24,544 | €10,750 | +€35,295 | |
| Financial income | 75/76B | €5,046 | - | -€5,046 | |
| Recurring financial income | 75 | €2,775 | - | -€2,775 | |
| Non-recurring financial income | 76B | €2,271 | - | -€2,271 | |
| Financial charges | 65/66B | €2,716 | €1,092 | -€1,624 | -59.8% |
| Recurring financial charges | 65 | €2,716 | €1,092 | -€1,624 | -59.8% |
| Profit (loss) for the period before taxes | 9903 | -€22,214 | €9,659 | +€31,873 | |
| Income taxes | 67/77 | €389 | - | -€389 | |
| Profit (loss) for the period | 9904 | -€22,604 | €9,659 | +€32,262 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,604 | €9,659 | +€32,262 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.