LIBRAIRIE AU PETIT VATEL: what changed
LIBRAIRIE AU PETIT VATEL
Largest movements
- Tangible fixed assets -€5,754
down €5,754 (-29.5%), from €19,483 to €13,729
of which Furniture and vehicles: -€5,535
- Cash -€3,739
down €3,739 (-6.2%), from €59,833 to €56,094
mainly Contributions, distributions and other (-€31,530) and Trade debts (-€8,715)
- Stocks and contracts -€3,568
down €3,568 (-9.2%), from €38,615 to €35,048
- Receivables within one year +€2,511
up €2,511 (+11.0%), from €22,908 to €25,419
of which Other amounts receivable: +€2,079
- Other debts +€31,530
new in 2025: €31,530
- Reserves -€22,145
down €22,145 (-40.3%), from €54,943 to €32,798
- Trade debts -€8,715
down €8,715 (-23.4%), from €37,164 to €28,450
- Current portion of long-term debt -€5,641
down €5,641 (-65.7%), from €8,585 to €2,944
- Debts after one year -€2,944
no longer reported in 2025 (was €2,944)
- Gross operating margin -€7,408
down €7,408 (-22.9%), from €32,282 to €24,874
- Taxes -€2,260
down €2,260 (-29.5%), from €7,656 to €5,396
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,754 | €131,223 | -€10,531 | -7.4% |
| Fixed assets | 21/28 | €19,589 | €13,835 | -€5,754 | -29.4% |
| Tangible fixed assets | 22/27 | €19,483 | €13,729 | -€5,754 | -29.5% |
| Furniture and vehicles | 24 | €18,849 | €13,314 | -€5,535 | -29.4% |
| Other tangible fixed assets | 26 | €633 | €414 | -€219 | -34.6% |
| Financial fixed assets | 28 | €107 | €107 | = | 0.0% |
| Current assets | 29/58 | €122,165 | €117,388 | -€4,777 | -3.9% |
| Stocks and contracts in progress | 3 | €38,615 | €35,048 | -€3,568 | -9.2% |
| Stocks | 30/36 | €38,615 | €35,048 | -€3,568 | -9.2% |
| Amounts receivable within one year | 40/41 | €22,908 | €25,419 | +€2,511 | +11.0% |
| Trade receivables | 40 | €4,280 | €4,712 | +€432 | +10.1% |
| Other amounts receivable | 41 | €18,629 | €20,707 | +€2,079 | +11.2% |
| Cash at bank and in hand | 54/58 | €59,833 | €56,094 | -€3,739 | -6.2% |
| Deferred charges and accrued income | 490/1 | €808 | €828 | +€19 | +2.4% |
| Total equity and liabilities | 10/49 | €141,754 | €131,223 | -€10,531 | -7.4% |
| Equity | 10/15 | €84,880 | €62,735 | -€22,145 | -26.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,943 | €32,798 | -€22,145 | -40.3% |
| Distributable reserves | 133 | €54,943 | €32,798 | -€22,145 | -40.3% |
| Profit (loss) carried forward | 14 | €11,337 | €11,337 | = | 0.0% |
| Amounts payable | 17/49 | €56,874 | €68,488 | +€11,614 | +20.4% |
| Amounts payable after more than one year | 17 | €2,944 | - | -€2,944 | |
| Financial debts | 170/4 | €2,944 | - | -€2,944 | |
| Amounts payable within one year | 42/48 | €53,930 | €68,488 | +€14,559 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €8,585 | €2,944 | -€5,641 | -65.7% |
| Trade debts | 44 | €37,164 | €28,450 | -€8,715 | -23.4% |
| Suppliers | 440/4 | €37,164 | €28,450 | -€8,715 | -23.4% |
| Taxes, remuneration and social security | 45 | €8,180 | €5,565 | -€2,616 | -32.0% |
| Taxes | 450/3 | €8,180 | €5,565 | -€2,616 | -32.0% |
| Other amounts payable | 47/48 | - | €31,530 | +€31,530 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,754 | €5,754 | = | 0.0% |
| Other operating charges | 640/8 | €1,289 | €1,523 | +€234 | +18.1% |
| Gross operating margin | 9900 | €32,282 | €24,874 | -€7,408 | -22.9% |
| Operating profit (loss) | 9901 | €25,238 | €17,597 | -€7,641 | -30.3% |
| Financial income | 75/76B | €1,284 | €1,207 | -€77 | -6.0% |
| Recurring financial income | 75 | €1,284 | €1,207 | -€77 | -6.0% |
| Financial charges | 65/66B | €3,786 | €4,024 | +€238 | +6.3% |
| Recurring financial charges | 65 | €3,786 | €4,024 | +€238 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €22,736 | €14,780 | -€7,956 | -35.0% |
| Income taxes | 67/77 | €7,656 | €5,396 | -€2,260 | -29.5% |
| Profit (loss) for the period | 9904 | €15,080 | €9,384 | -€5,696 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,080 | €9,384 | -€5,696 | -37.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.