LIBRAIRIE A.P.: what changed
Two fiscal 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.
LIBRAIRIE A.P.
Largest movements
- Cash -€24,651
down €24,651 (-51.7%), from €47,693 to €23,042
mainly Net result for the year (-€24,675) and Receivables within one year (-€1,279)
- Receivables within one year +€1,279
up €1,279 (+5.5%), from €23,410 to €24,689
- Tangible fixed assets -€1,245
down €1,245 (-33.3%), from €3,735 to €2,490
- Profit (loss) carried forward -€24,675
down €24,675 (-40.0%), from €61,691 to €37,016
- Other debts +€1,367
up €1,367 (+85.9%), from €1,592 to €2,959
- Tax, wage and social debts -€1,114
down €1,114 (-48.1%), from €2,314 to €1,200
- Turnover -€46,224
down €46,224 (-20.5%), from €225,017 to €178,793
- Purchases and services -€42,079
down €42,079 (-17.3%), from €243,400 to €201,321
- Gross operating margin -€5,838
down €5,838 (-35.0%), from -€16,690 to -€22,528
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.
Cash bridge derived
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 | €94,823 | €69,682 | -€25,141 | -26.5% |
| Fixed assets | 21/28 | €11,300 | €9,865 | -€1,435 | -12.7% |
| Tangible fixed assets | 22/27 | €3,735 | €2,490 | -€1,245 | -33.3% |
| Other tangible fixed assets | 26 | €3,735 | €2,490 | -€1,245 | -33.3% |
| Financial fixed assets | 28 | €7,565 | €7,375 | -€190 | -2.5% |
| Current assets | 29/58 | €83,523 | €59,817 | -€23,706 | -28.4% |
| Stocks and contracts in progress | 3 | €12,420 | €12,086 | -€334 | -2.7% |
| Stocks | 30/36 | €12,420 | €12,086 | -€334 | -2.7% |
| Amounts receivable within one year | 40/41 | €23,410 | €24,689 | +€1,279 | +5.5% |
| Other amounts receivable | 41 | €23,410 | €24,689 | +€1,279 | +5.5% |
| Cash at bank and in hand | 54/58 | €47,693 | €23,042 | -€24,651 | -51.7% |
| Total equity and liabilities | 10/49 | €94,823 | €69,682 | -€25,141 | -26.5% |
| Equity | 10/15 | €82,151 | €57,476 | -€24,675 | -30.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,691 | €37,016 | -€24,675 | -40.0% |
| Amounts payable | 17/49 | €12,672 | €12,206 | -€466 | -3.7% |
| Amounts payable within one year | 42/48 | €12,672 | €12,206 | -€466 | -3.7% |
| Trade debts | 44 | €8,766 | €8,047 | -€719 | -8.2% |
| Suppliers | 440/4 | €8,766 | €8,047 | -€719 | -8.2% |
| Taxes, remuneration and social security | 45 | €2,314 | €1,200 | -€1,114 | -48.1% |
| Remuneration and social security | 454/9 | €2,314 | €1,200 | -€1,114 | -48.1% |
| Other amounts payable | 47/48 | €1,592 | €2,959 | +€1,367 | +85.9% |
| Turnover | 70 | €225,017 | €178,793 | -€46,224 | -20.5% |
| Non-recurring operating income | 76A | €1,693 | - | -€1,693 | |
| Goods, raw materials, services and sundry goods | 60/61 | €243,400 | €201,321 | -€42,079 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,245 | €1,245 | = | 0.0% |
| Gross operating margin | 9900 | -€16,690 | -€22,528 | -€5,838 | -35.0% |
| Operating profit (loss) | 9901 | -€17,935 | -€23,773 | -€5,838 | -32.6% |
| Financial charges | 65/66B | €880 | €902 | +€22 | +2.5% |
| Recurring financial charges | 65 | €880 | €902 | +€22 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,815 | -€24,675 | -€5,860 | -31.1% |
| Profit (loss) for the period | 9904 | -€18,815 | -€24,675 | -€5,860 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,815 | -€24,675 | -€5,860 | -31.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.