LEKTUURSHOP: 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.
LEKTUURSHOP
Largest movements
- Tangible fixed assets -€21,747
down €21,747 (-22.4%), from €97,092 to €75,345
of which Land and buildings: -€12,114
- Cash +€1,104
up €1,104 (+110%), from €1,004 to €2,108
mainly Depreciation (+€21,747) and Other debts (+€8,922)
- Profit (loss) carried forward -€29,678
down €29,678 (-793%), from -€3,745 to -€33,423
- Other debts +€8,922
up €8,922 (+55.4%), from €16,094 to €25,015
- Gross operating margin -€11,375
down €11,375, from €6,358 to -€5,017
- Depreciation +€4,586
up €4,586 (+26.7%), from €17,161 to €21,747
- Other operating charges +€2,520
new in 2025: €2,520
- Taxes +€134
up €134 (+60.2%), from €222 to €356
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 | €99,134 | €79,031 | -€20,103 | -20.3% |
| Fixed assets | 21/28 | €97,242 | €75,345 | -€21,897 | -22.5% |
| Tangible fixed assets | 22/27 | €97,092 | €75,345 | -€21,747 | -22.4% |
| Land and buildings | 22 | €58,585 | €46,471 | -€12,114 | -20.7% |
| Furniture and vehicles | 24 | €38,507 | €28,874 | -€9,633 | -25.0% |
| Financial fixed assets | 28 | €150 | - | -€150 | |
| Current assets | 29/58 | €1,892 | €3,686 | +€1,794 | +94.8% |
| Amounts receivable within one year | 40/41 | - | €601 | +€601 | |
| Trade receivables | 40 | - | €601 | +€601 | |
| Cash at bank and in hand | 54/58 | €1,004 | €2,108 | +€1,104 | +110% |
| Deferred charges and accrued income | 490/1 | €888 | €977 | +€89 | +10.1% |
| Total equity and liabilities | 10/49 | €99,134 | €79,031 | -€20,103 | -20.3% |
| Equity | 10/15 | €79,877 | €50,199 | -€29,678 | -37.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €21,622 | €21,622 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,900 | €17,900 | = | 0.0% |
| Legal reserve | 130 | €17,900 | €17,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,722 | €3,722 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,745 | -€33,423 | -€29,678 | -793% |
| Amounts payable | 17/49 | €19,257 | €28,832 | +€9,575 | +49.7% |
| Amounts payable within one year | 42/48 | €19,257 | €28,832 | +€9,575 | +49.7% |
| Trade debts | 44 | €2,941 | €3,239 | +€298 | +10.1% |
| Suppliers | 440/4 | €2,941 | €3,239 | +€298 | +10.1% |
| Taxes, remuneration and social security | 45 | €222 | €578 | +€356 | +160% |
| Taxes | 450/3 | €222 | €578 | +€356 | +160% |
| Other amounts payable | 47/48 | €16,094 | €25,015 | +€8,922 | +55.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,161 | €21,747 | +€4,586 | +26.7% |
| Other operating charges | 640/8 | - | €2,520 | +€2,520 | |
| Non-recurring operating charges | 66A | €1,985 | - | -€1,985 | |
| Gross operating margin | 9900 | €6,358 | -€5,017 | -€11,375 | |
| Operating profit (loss) | 9901 | -€12,788 | -€29,284 | -€16,497 | -129% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €38 | €39 | +€2 | +4.0% |
| Recurring financial charges | 65 | €38 | €39 | +€2 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,825 | -€29,322 | -€16,497 | -129% |
| Income taxes | 67/77 | €222 | €356 | +€134 | +60.2% |
| Profit (loss) for the period | 9904 | -€13,047 | -€29,678 | -€16,631 | -127% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,047 | -€29,678 | -€16,631 | -127% |
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 26 October 2026 via checked.be.