LA BIEROTHEQUE BELGE: 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.
LA BIEROTHEQUE BELGE
Largest movements
- Receivables within one year -€28,346
down €28,346 (-26.0%), from €108,893 to €80,547
of which Other amounts receivable: -€39,880
- Stocks and contracts +€13,676
up €13,676 (+81.5%), from €16,784 to €30,459
- Cash -€4,403
down €4,403 (-38.4%), from €11,451 to €7,048
mainly Other debts (-€38,889) and Stocks and contracts (-€13,676)
- Tangible fixed assets +€2,648
up €2,648 (+17.0%), from €15,592 to €18,241
of which Plant, machinery and equipment: +€2,478
- Other debts -€38,889
down €38,889 (-84.9%), from €45,822 to €6,933
- Trade debts +€19,121
up €19,121 (+26.3%), from €72,675 to €91,797
- Debts after one year -€7,449
down €7,449 (-23.7%), from €31,450 to €24,001
- Profit (loss) carried forward +€7,094
up €7,094, from -€3,584 to €3,510
- Tax, wage and social debts +€1,832
up €1,832 (+214%), from €855 to €2,687
- Gross operating margin +€11,064
up €11,064 (+159%), from €6,970 to €18,034
- Financial charges +€2,324
up €2,324 (+221%), from €1,049 to €3,373
- Taxes +€1,832
up €1,832 (+214%), from €855 to €2,687
- Depreciation +€1,715
up €1,715 (+77.3%), from €2,219 to €3,934
- Staff costs +€444
new in 2025: €444
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 | €156,038 | €138,377 | -€17,661 | -11.3% |
| Fixed assets | 21/28 | €18,911 | €20,322 | +€1,412 | +7.5% |
| Intangible fixed assets | 21 | €1,819 | €582 | -€1,237 | -68.0% |
| Tangible fixed assets | 22/27 | €15,592 | €18,241 | +€2,648 | +17.0% |
| Land and buildings | 22 | €10,425 | €11,180 | +€755 | +7.2% |
| Plant, machinery and equipment | 23 | €3,259 | €5,737 | +€2,478 | +76.0% |
| Furniture and vehicles | 24 | €1,908 | €1,324 | -€584 | -30.6% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €137,128 | €118,055 | -€19,073 | -13.9% |
| Stocks and contracts in progress | 3 | €16,784 | €30,459 | +€13,676 | +81.5% |
| Stocks | 30/36 | €16,784 | €30,459 | +€13,676 | +81.5% |
| Amounts receivable within one year | 40/41 | €108,893 | €80,547 | -€28,346 | -26.0% |
| Trade receivables | 40 | €49,095 | €60,629 | +€11,534 | +23.5% |
| Other amounts receivable | 41 | €59,798 | €19,918 | -€39,880 | -66.7% |
| Cash at bank and in hand | 54/58 | €11,451 | €7,048 | -€4,403 | -38.4% |
| Total equity and liabilities | 10/49 | €156,038 | €138,377 | -€17,661 | -11.3% |
| Equity | 10/15 | -€1,584 | €5,510 | +€7,094 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,584 | €3,510 | +€7,094 | |
| Amounts payable | 17/49 | €157,622 | €132,867 | -€24,755 | -15.7% |
| Amounts payable after more than one year | 17 | €31,450 | €24,001 | -€7,449 | -23.7% |
| Financial debts | 170/4 | €31,450 | €24,001 | -€7,449 | -23.7% |
| Amounts payable within one year | 42/48 | €126,172 | €108,866 | -€17,307 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €6,820 | €7,449 | +€629 | +9.2% |
| Trade debts | 44 | €72,675 | €91,797 | +€19,121 | +26.3% |
| Suppliers | 440/4 | €72,675 | €91,797 | +€19,121 | +26.3% |
| Taxes, remuneration and social security | 45 | €855 | €2,687 | +€1,832 | +214% |
| Taxes | 450/3 | €855 | €2,687 | +€1,832 | +214% |
| Other amounts payable | 47/48 | €45,822 | €6,933 | -€38,889 | -84.9% |
| Remuneration, social security and pensions | 62 | - | €444 | +€444 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,219 | €3,934 | +€1,715 | +77.3% |
| Other operating charges | 640/8 | €227 | €508 | +€281 | +124% |
| Gross operating margin | 9900 | €6,970 | €18,034 | +€11,064 | +159% |
| Operating profit (loss) | 9901 | €4,524 | €13,148 | +€8,624 | +191% |
| Financial income | 75/76B | €1 | €7 | +€6 | +1,072% |
| Recurring financial income | 75 | €1 | €7 | +€6 | +1,072% |
| Financial charges | 65/66B | €1,049 | €3,373 | +€2,324 | +221% |
| Recurring financial charges | 65 | €1,049 | €3,373 | +€2,324 | +221% |
| Profit (loss) for the period before taxes | 9903 | €3,476 | €9,782 | +€6,306 | +181% |
| Income taxes | 67/77 | €855 | €2,687 | +€1,832 | +214% |
| Profit (loss) for the period | 9904 | €2,620 | €7,094 | +€4,474 | +171% |
| Profit (loss) for the period to be appropriated | 9905 | €2,620 | €7,094 | +€4,474 | +171% |
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 30 October 2026 via checked.be.