ESPACE LIVRES: 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.
ESPACE LIVRES
Largest movements
- Stocks and contracts -€67,257
no longer reported in 2025 (was €67,257)
- Cash -€1,673
down €1,673 (-71.3%), from €2,345 to €673
mainly Other debts (-€36,236) and Net result for the year (-€33,561)
- Other debts -€36,236
down €36,236 (-77.8%), from €46,546 to €10,310
- Profit (loss) carried forward -€33,561
down €33,561 (-143%), from -€23,466 to -€57,027
- Short-term financial debts +€4,238
up €4,238 (+1,141%), from €371 to €4,610
- Current portion of long-term debt -€3,643
no longer reported in 2025 (was €3,643)
- Tax, wage and social debts +€1,112
up €1,112 (+81.3%), from €1,367 to €2,479
of which Taxes: +€2,112
- Gross operating margin -€29,626
down €29,626, from €448 to -€29,178
- Purchases and services +€6,848
up €6,848 (+8.4%), from €81,405 to €88,252
- Depreciation -€5,199
down €5,199 (-98.1%), from €5,302 to €103
- Turnover -€2,726
down €2,726 (-4.5%), from €59,980 to €57,253
- Taxes +€1,596
up €1,596 (+181%), from €883 to €2,479
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 | €70,579 | €1,441 | -€69,137 | -98.0% |
| Fixed assets | 21/28 | €252 | €149 | -€103 | -41.0% |
| Tangible fixed assets | 22/27 | €103 | - | -€103 | |
| Furniture and vehicles | 24 | €103 | - | -€103 | |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €70,327 | €1,293 | -€69,034 | -98.2% |
| Stocks and contracts in progress | 3 | €67,257 | - | -€67,257 | |
| Stocks | 30/36 | €67,257 | - | -€67,257 | |
| Amounts receivable within one year | 40/41 | €250 | €620 | +€370 | +148% |
| Trade receivables | 40 | €250 | - | -€250 | |
| Other amounts receivable | 41 | - | €620 | +€620 | |
| Cash at bank and in hand | 54/58 | €2,345 | €673 | -€1,673 | -71.3% |
| Deferred charges and accrued income | 490/1 | €474 | - | -€474 | |
| Total equity and liabilities | 10/49 | €70,579 | €1,441 | -€69,137 | -98.0% |
| Equity | 10/15 | €17,381 | -€16,180 | -€33,561 | |
| Contributions | 10/11 | €40,369 | €40,369 | = | 0.0% |
| Reserves | 13 | €477 | €477 | = | 0.0% |
| Non-distributable reserves | 130/1 | €477 | €477 | = | 0.0% |
| Reserves not available under the articles | 1311 | €477 | €477 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,466 | -€57,027 | -€33,561 | -143% |
| Amounts payable | 17/49 | €53,198 | €17,622 | -€35,576 | -66.9% |
| Amounts payable within one year | 42/48 | €53,198 | €17,622 | -€35,576 | -66.9% |
| Current portion of amounts payable after more than one year | 42 | €3,643 | - | -€3,643 | |
| Financial debts | 43 | €371 | €4,610 | +€4,238 | +1,141% |
| Credit institutions | 430/8 | €371 | €4,610 | +€4,238 | +1,141% |
| Trade debts | 44 | €1,271 | €223 | -€1,047 | -82.4% |
| Suppliers | 440/4 | €1,271 | €223 | -€1,047 | -82.4% |
| Taxes, remuneration and social security | 45 | €1,367 | €2,479 | +€1,112 | +81.3% |
| Taxes | 450/3 | €367 | €2,479 | +€2,112 | +575% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €46,546 | €10,310 | -€36,236 | -77.8% |
| Turnover | 70 | €59,980 | €57,253 | -€2,726 | -4.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €81,405 | €88,252 | +€6,848 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,302 | €103 | -€5,199 | -98.1% |
| Other operating charges | 640/8 | €1,222 | €469 | -€753 | -61.6% |
| Gross operating margin | 9900 | €448 | -€29,178 | -€29,626 | |
| Operating profit (loss) | 9901 | -€6,076 | -€29,750 | -€23,674 | -390% |
| Financial income | 75/76B | €294 | €14 | -€281 | -95.4% |
| Recurring financial income | 75 | €294 | €14 | -€281 | -95.4% |
| Financial charges | 65/66B | €1,598 | €1,346 | -€252 | -15.8% |
| Recurring financial charges | 65 | €1,598 | €1,346 | -€252 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,380 | -€31,082 | -€23,703 | -321% |
| Income taxes | 67/77 | €883 | €2,479 | +€1,596 | +181% |
| Profit (loss) for the period | 9904 | -€8,262 | -€33,561 | -€25,299 | -306% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,262 | -€33,561 | -€25,299 | -306% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.