Es-Libris: what changed
Es-Libris
Largest movements
- Receivables within one year -€24,458
down €24,458 (-45.6%), from €53,644 to €29,187
of which Trade receivables: -€23,908
- Tangible fixed assets +€24,039
up €24,039 (+61.3%), from €39,198 to €63,236
of which Furniture and vehicles: +€30,913
- Current investments +€12,131
new in 2025: €12,131
- Reserves +€29,000
up €29,000 (+1,559%), from €1,860 to €30,860
of which Distributable reserves: +€29,000
- Tax, wage and social debts -€13,610
down €13,610 (-77.4%), from €17,589 to €3,979
of which Remuneration and social security: -€14,718
- Debts after one year -€9,680
down €9,680 (-29.6%), from €32,683 to €23,004
- Other debts +€5,000
new in 2025: €5,000
- Gross operating margin +€55,563
up €55,563 (+560%), from €9,924 to €65,487
- Taxes +€13,049
up €13,049 (+1,588%), from €822 to €13,871
- Depreciation +€5,037
up €5,037 (+61.7%), from €8,170 to €13,207
- Staff costs +€1,419
up €1,419 (+49.3%), from €2,880 to €4,299
- Financial charges +€867
up €867 (+33.1%), from €2,621 to €3,487
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 | €93,710 | €104,554 | +€10,844 | +11.6% |
| Fixed assets | 21/28 | €39,198 | €63,236 | +€24,039 | +61.3% |
| Tangible fixed assets | 22/27 | €39,198 | €63,236 | +€24,039 | +61.3% |
| Land and buildings | 22 | €14,782 | €12,165 | -€2,617 | -17.7% |
| Plant, machinery and equipment | 23 | €2,777 | €2,414 | -€363 | -13.1% |
| Furniture and vehicles | 24 | - | €30,913 | +€30,913 | |
| Other tangible fixed assets | 26 | €21,638 | €17,745 | -€3,894 | -18.0% |
| Current assets | 29/58 | €54,512 | €41,317 | -€13,194 | -24.2% |
| Amounts receivable within one year | 40/41 | €53,644 | €29,187 | -€24,458 | -45.6% |
| Trade receivables | 40 | €51,142 | €27,234 | -€23,908 | -46.7% |
| Other amounts receivable | 41 | €2,502 | €1,953 | -€549 | -21.9% |
| Current investments | 50/53 | - | €12,131 | +€12,131 | |
| Cash at bank and in hand | 54/58 | €218 | - | -€218 | |
| Deferred charges and accrued income | 490/1 | €650 | - | -€650 | |
| Total equity and liabilities | 10/49 | €93,710 | €104,554 | +€10,844 | +11.6% |
| Equity | 10/15 | €33,571 | €62,892 | +€29,321 | +87.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €30,860 | +€29,000 | +1,559% |
| 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 | - | €29,000 | +€29,000 | |
| Profit (loss) carried forward | 14 | €25,511 | €25,832 | +€321 | +1.3% |
| Amounts payable | 17/49 | €60,139 | €41,662 | -€18,477 | -30.7% |
| Amounts payable after more than one year | 17 | €32,683 | €23,004 | -€9,680 | -29.6% |
| Financial debts | 170/4 | €32,683 | €23,004 | -€9,680 | -29.6% |
| Amounts payable within one year | 42/48 | €27,456 | €18,659 | -€8,797 | -32.0% |
| Current portion of amounts payable after more than one year | 42 | €9,249 | €9,680 | +€430 | +4.7% |
| Trade debts | 44 | €618 | - | -€618 | |
| Suppliers | 440/4 | €618 | - | -€618 | |
| Taxes, remuneration and social security | 45 | €17,589 | €3,979 | -€13,610 | -77.4% |
| Taxes | 450/3 | €2,871 | €3,979 | +€1,108 | +38.6% |
| Remuneration and social security | 454/9 | €14,718 | - | -€14,718 | |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Remuneration, social security and pensions | 62 | €2,880 | €4,299 | +€1,419 | +49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,170 | €13,207 | +€5,037 | +61.7% |
| Other operating charges | 640/8 | €634 | €1,303 | +€669 | +106% |
| Gross operating margin | 9900 | €9,924 | €65,487 | +€55,563 | +560% |
| Operating profit (loss) | 9901 | -€1,760 | €46,679 | +€48,438 | |
| Financial income | 75/76B | €119 | €1 | -€118 | -99.6% |
| Recurring financial income | 75 | €119 | €1 | -€118 | -99.6% |
| Financial charges | 65/66B | €2,621 | €3,487 | +€867 | +33.1% |
| Recurring financial charges | 65 | €2,621 | €3,487 | +€867 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,262 | €43,192 | +€47,453 | |
| Income taxes | 67/77 | €822 | €13,871 | +€13,049 | +1,588% |
| Profit (loss) for the period | 9904 | -€5,083 | €29,321 | +€34,404 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,083 | €29,321 | +€34,404 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.