LIBRAIRIE ATMOSPHERE: 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.
LIBRAIRIE ATMOSPHERE
Largest movements
- Receivables within one year -€41,870
down €41,870 (-48.5%), from €86,337 to €44,467
of which Trade receivables: -€42,420
- Tangible fixed assets -€11,177
down €11,177 (-7.1%), from €157,575 to €146,398
of which Furniture and vehicles: -€5,800
- Stocks and contracts -€9,012
down €9,012 (-6.2%), from €144,366 to €135,354
- Profit (loss) carried forward -€44,360
down €44,360 (-95.9%), from €46,261 to €1,901
- Tax, wage and social debts -€27,200
down €27,200 (-82.8%), from €32,837 to €5,637
of which Remuneration and social security: -€25,896
- Other debts +€20,295
up €20,295 (+12.9%), from €156,983 to €177,278
- Debts after one year -€15,461
down €15,461 (-12.0%), from €128,886 to €113,425
of which Financial debts: -€15,461
- Short-term financial debts +€4,089
up €4,089 (+1,205%), from €339 to €4,429
- Gross operating margin -€13,465
down €13,465 (-35.5%), from €37,950 to €24,486
- Other operating charges +€6,372
up €6,372 (+114%), from €5,565 to €11,937
- Staff costs +€3,628
up €3,628 (+9.9%), from €36,494 to €40,122
- Depreciation -€945
down €945 (-7.8%), from €12,122 to €11,177
- Financial charges -€673
down €673 (-10.6%), from €6,351 to €5,678
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 | €404,259 | €340,157 | -€64,102 | -15.9% |
| Fixed assets | 21/28 | €158,075 | €146,898 | -€11,177 | -7.1% |
| Tangible fixed assets | 22/27 | €157,575 | €146,398 | -€11,177 | -7.1% |
| Land and buildings | 22 | €144,668 | €139,638 | -€5,030 | -3.5% |
| Plant, machinery and equipment | 23 | €2,542 | €2,194 | -€348 | -13.7% |
| Furniture and vehicles | 24 | €10,366 | €4,566 | -€5,800 | -56.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €246,184 | €193,259 | -€52,925 | -21.5% |
| Stocks and contracts in progress | 3 | €144,366 | €135,354 | -€9,012 | -6.2% |
| Stocks | 30/36 | €144,366 | €135,354 | -€9,012 | -6.2% |
| Amounts receivable within one year | 40/41 | €86,337 | €44,467 | -€41,870 | -48.5% |
| Trade receivables | 40 | €86,278 | €43,858 | -€42,420 | -49.2% |
| Other amounts receivable | 41 | €59 | €609 | +€551 | +936% |
| Cash at bank and in hand | 54/58 | €13,367 | €10,783 | -€2,584 | -19.3% |
| Deferred charges and accrued income | 490/1 | €2,114 | €2,655 | +€541 | +25.6% |
| Total equity and liabilities | 10/49 | €404,259 | €340,157 | -€64,102 | -15.9% |
| Equity | 10/15 | €66,721 | €22,361 | -€44,360 | -66.5% |
| 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 | €46,261 | €1,901 | -€44,360 | -95.9% |
| Amounts payable | 17/49 | €337,539 | €317,796 | -€19,742 | -5.8% |
| Amounts payable after more than one year | 17 | €128,886 | €113,425 | -€15,461 | -12.0% |
| Financial debts | 170/4 | €57,091 | €41,631 | -€15,461 | -27.1% |
| Other amounts payable | 178/9 | €71,794 | €71,794 | = | 0.0% |
| Amounts payable within one year | 42/48 | €208,653 | €204,331 | -€4,322 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €14,822 | €15,461 | +€639 | +4.3% |
| Financial debts | 43 | €339 | €4,429 | +€4,089 | +1,205% |
| Credit institutions | 430/8 | €339 | €4,429 | +€4,089 | +1,205% |
| Trade debts | 44 | €3,672 | €1,526 | -€2,146 | -58.4% |
| Suppliers | 440/4 | €3,672 | €1,526 | -€2,146 | -58.4% |
| Taxes, remuneration and social security | 45 | €32,837 | €5,637 | -€27,200 | -82.8% |
| Taxes | 450/3 | €1,485 | €182 | -€1,304 | -87.8% |
| Remuneration and social security | 454/9 | €31,351 | €5,455 | -€25,896 | -82.6% |
| Other amounts payable | 47/48 | €156,983 | €177,278 | +€20,295 | +12.9% |
| Accrued charges and deferred income | 492/3 | - | €41 | +€41 | |
| Remuneration, social security and pensions | 62 | €36,494 | €40,122 | +€3,628 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,122 | €11,177 | -€945 | -7.8% |
| Other operating charges | 640/8 | €5,565 | €11,937 | +€6,372 | +114% |
| Gross operating margin | 9900 | €37,950 | €24,486 | -€13,465 | -35.5% |
| Operating profit (loss) | 9901 | -€16,231 | -€38,751 | -€22,520 | -139% |
| Financial income | 75/76B | €1 | €69 | +€69 | +10,420% |
| Recurring financial income | 75 | €1 | €69 | +€69 | +10,420% |
| Financial charges | 65/66B | €6,351 | €5,678 | -€673 | -10.6% |
| Recurring financial charges | 65 | €6,351 | €5,678 | -€673 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | -€22,582 | -€44,360 | -€21,778 | -96.4% |
| Income taxes | 67/77 | €326 | - | -€326 | |
| Profit (loss) for the period | 9904 | -€22,907 | -€44,360 | -€21,452 | -93.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,907 | -€44,360 | -€21,452 | -93.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.