CORPORATE COPYRIGHT: what changed
What changed
CORPORATE COPYRIGHT
NACE 58.110, Book publishing
filed annual accounts (NBB)
Net result for the year
€4,408
2024 · €1,126+€3,282
Equity
€45,069
2024 · €40,661+€4,408
Cash
€185
2024 · €269-€85
Balance sheet total
€1.2m
2024 · €1.2m-€9,043
Largest movements
Assets
- Financial fixed assets +€60,000
up €60,000 (+5.4%), from €1.1m to €1.2m
- Receivables within one year -€50,959
down €50,959 (-68.0%), from €74,945 to €23,986
of which Trade receivables: -€52,032
- Tangible fixed assets -€18,000
down €18,000 (-54.5%), from €33,013 to €15,013
Equity and liabilities
- Debts after one year +€110,253
up €110,253 (+37.0%), from €297,747 to €408,000
of which Other amounts payable: +€158,000
- Accrued charges and deferred income -€87,803
no longer reported in 2025 (was €87,803)
- Current portion of long-term debt -€39,315
down €39,315 (-30.7%), from €128,248 to €88,934
- Provisions -€30,000
no longer reported in 2025 (was €30,000)
- Trade debts +€19,984
up €19,984 (+30.1%), from €66,432 to €86,416
Income statement
- Gross operating margin -€121,553
down €121,553 (-51.9%), from €234,284 to €112,731
- Depreciation -€57,542
down €57,542 (-76.2%), from €75,542 to €18,000
- Provisions -€30,000
new in 2025: -€30,000
- Financial income +€5,215
up €5,215 (+173,241%), from €3 to €5,218
- Other operating charges -€3,864
down €3,864 (-63.3%), from €6,105 to €2,241
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.
Result 2024
€1,126
Gross operating margin
-€121,553
Staff costs
-€2,363
Depreciation
+€57,542
Provisions
+€30,000
Other operating charges
+€3,864
Other operating items
+€30,000
Financial income
+€5,215
Financial charges
+€577
Result 2025
€4,408
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€11,317
Investment
-€60,000
Financing
+€71,233
Cash 2024
€269
From operations (derived)
-€11,317
Net result for the year
+€4,408
Depreciation
+€18,000
Receivables within one year
+€50,959
Provisions
-€30,000
Trade debts
+€19,984
Tax, wage and social debts
+€7,511
Other debts
+€5,623
Accrued charges and deferred income
-€87,803
Investment (derived)
-€60,000
Investment in fixed assets (net)
-€60,000
Financing
+€71,233
Debts after one year
+€110,253
Current portion of long-term debt
-€39,315
Short-term financial debts
+€295
Cash 2025
€185
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,215,807 | €1,206,764 | -€9,043 | -0.7% |
| Fixed assets | 21/28 | €1,140,593 | €1,182,593 | +€42,000 | +3.7% |
| Tangible fixed assets | 22/27 | €33,013 | €15,013 | -€18,000 | -54.5% |
| Land and buildings | 22 | €33,013 | €15,013 | -€18,000 | -54.5% |
| Financial fixed assets | 28 | €1,107,580 | €1,167,580 | +€60,000 | +5.4% |
| Current assets | 29/58 | €75,214 | €24,171 | -€51,043 | -67.9% |
| Amounts receivable within one year | 40/41 | €74,945 | €23,986 | -€50,959 | -68.0% |
| Trade receivables | 40 | €60,609 | €8,577 | -€52,032 | -85.8% |
| Other amounts receivable | 41 | €14,336 | €15,409 | +€1,073 | +7.5% |
| Cash at bank and in hand | 54/58 | €269 | €185 | -€85 | -31.4% |
| Total equity and liabilities | 10/49 | €1,215,807 | €1,206,764 | -€9,043 | -0.7% |
| Equity | 10/15 | €40,661 | €45,069 | +€4,408 | +10.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,397 | €6,397 | = | 0.0% |
| Non-distributable reserves | 130/1 | €397 | €397 | = | 0.0% |
| Legal reserve | 130 | €397 | €397 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,710 | -€23,302 | +€4,408 | +15.9% |
| Provisions and deferred taxes | 16 | €30,000 | - | -€30,000 | |
| Provisions for liabilities and charges | 160/5 | €30,000 | - | -€30,000 | |
| Major repairs and maintenance | 162 | €30,000 | - | -€30,000 | |
| Amounts payable | 17/49 | €1,145,147 | €1,161,695 | +€16,548 | +1.4% |
| Amounts payable after more than one year | 17 | €297,747 | €408,000 | +€110,253 | +37.0% |
| Financial debts | 170/4 | €47,747 | - | -€47,747 | |
| Other amounts payable | 178/9 | €250,000 | €408,000 | +€158,000 | +63.2% |
| Amounts payable within one year | 42/48 | €759,597 | €753,695 | -€5,902 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €128,248 | €88,934 | -€39,315 | -30.7% |
| Financial debts | 43 | €49,996 | €50,291 | +€295 | +0.6% |
| Credit institutions | 430/8 | €49,996 | €50,291 | +€295 | +0.6% |
| Trade debts | 44 | €66,432 | €86,416 | +€19,984 | +30.1% |
| Suppliers | 440/4 | €66,432 | €86,416 | +€19,984 | +30.1% |
| Taxes, remuneration and social security | 45 | €38,304 | €45,815 | +€7,511 | +19.6% |
| Taxes | 450/3 | - | €8,441 | +€8,441 | |
| Remuneration and social security | 454/9 | €38,304 | €37,374 | -€930 | -2.4% |
| Other amounts payable | 47/48 | €476,616 | €482,239 | +€5,623 | +1.2% |
| Accrued charges and deferred income | 492/3 | €87,803 | - | -€87,803 | |
| Remuneration, social security and pensions | 62 | €107,727 | €110,089 | +€2,363 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,542 | €18,000 | -€57,542 | -76.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€30,000 | -€30,000 | |
| Other operating charges | 640/8 | €6,105 | €2,241 | -€3,864 | -63.3% |
| Non-recurring operating charges | 66A | €30,000 | - | -€30,000 | |
| Gross operating margin | 9900 | €234,284 | €112,731 | -€121,553 | -51.9% |
| Operating profit (loss) | 9901 | €14,910 | €12,400 | -€2,510 | -16.8% |
| Financial income | 75/76B | €3 | €5,218 | +€5,215 | +173,241% |
| Recurring financial income | 75 | €3 | €5,218 | +€5,215 | +173,241% |
| Financial charges | 65/66B | €13,787 | €13,209 | -€577 | -4.2% |
| Recurring financial charges | 65 | €13,787 | €13,209 | -€577 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €1,126 | €4,408 | +€3,282 | +291% |
| Profit (loss) for the period | 9904 | €1,126 | €4,408 | +€3,282 | +291% |
| Transfer to tax-exempt reserves | 689 | €6,000 | - | -€6,000 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,874 | €4,408 | +€9,282 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.