La Petite Librairie: 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 Petite Librairie
Largest movements
- Cash +€18,332
up €18,332 (+51.9%), from €35,355 to €53,687
mainly Net result for the year (+€20,562) and Advances received (+€3,296)
- Receivables within one year +€1,486
up €1,486 (+14.7%), from €10,087 to €11,572
of which Trade receivables: +€1,419
- Stocks and contracts -€1,270
down €1,270 (-2.2%), from €58,351 to €57,081
- Profit (loss) carried forward +€20,562
up €20,562 (+61.3%), from -€33,545 to -€12,983
- Trade debts -€8,173
down €8,173 (-23.6%), from €34,611 to €26,438
- Advances received +€3,296
up €3,296 (+30.9%), from €10,673 to €13,969
- Gross operating margin +€19,981
up €19,981 (+811%), from €2,464 to €22,445
- Financial charges -€972
down €972 (-53.2%), from €1,827 to €854
- Depreciation -€732
down €732 (-66.6%), from €1,098 to €367
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 | €107,790 | €125,593 | +€17,803 | +16.5% |
| Fixed assets | 21/28 | €2,792 | €2,426 | -€367 | -13.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €792 | €426 | -€367 | -46.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €792 | €426 | -€367 | -46.2% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €104,998 | €123,168 | +€18,170 | +17.3% |
| Stocks and contracts in progress | 3 | €58,351 | €57,081 | -€1,270 | -2.2% |
| Stocks | 30/36 | €58,351 | €57,081 | -€1,270 | -2.2% |
| Amounts receivable within one year | 40/41 | €10,087 | €11,572 | +€1,486 | +14.7% |
| Trade receivables | 40 | €10,087 | €11,506 | +€1,419 | +14.1% |
| Other amounts receivable | 41 | €0 | €67 | +€67 | |
| Cash at bank and in hand | 54/58 | €35,355 | €53,687 | +€18,332 | +51.9% |
| Deferred charges and accrued income | 490/1 | €1,206 | €827 | -€378 | -31.4% |
| Total equity and liabilities | 10/49 | €107,790 | €125,593 | +€17,803 | +16.5% |
| Equity | 10/15 | -€3,545 | €17,017 | +€20,562 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,545 | -€12,983 | +€20,562 | +61.3% |
| Amounts payable | 17/49 | €111,336 | €108,577 | -€2,759 | -2.5% |
| Amounts payable within one year | 42/48 | €111,336 | €108,577 | -€2,759 | -2.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €34,611 | €26,438 | -€8,173 | -23.6% |
| Suppliers | 440/4 | €34,611 | €26,438 | -€8,173 | -23.6% |
| Advances received on contracts in progress | 46 | €10,673 | €13,969 | +€3,296 | +30.9% |
| Taxes, remuneration and social security | 45 | €2,465 | €3,511 | +€1,046 | +42.4% |
| Taxes | 450/3 | €2,465 | €3,511 | +€1,046 | +42.4% |
| Other amounts payable | 47/48 | €63,587 | €64,659 | +€1,072 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,098 | €367 | -€732 | -66.6% |
| Other operating charges | 640/8 | €625 | €666 | +€41 | +6.5% |
| Gross operating margin | 9900 | €2,464 | €22,445 | +€19,981 | +811% |
| Operating profit (loss) | 9901 | €741 | €21,413 | +€20,672 | +2,790% |
| Financial income | 75/76B | €107 | €3 | -€104 | -96.9% |
| Recurring financial income | 75 | €107 | €3 | -€104 | -96.9% |
| Financial charges | 65/66B | €1,827 | €854 | -€972 | -53.2% |
| Recurring financial charges | 65 | €1,827 | €854 | -€972 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | -€979 | €20,562 | +€21,541 | |
| Profit (loss) for the period | 9904 | -€979 | €20,562 | +€21,541 | |
| Profit (loss) for the period to be appropriated | 9905 | -€979 | €20,562 | +€21,541 |
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 29 October 2026 via checked.be.