LIBRAIRIE BLAMPAIN: 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 BLAMPAIN
Largest movements
- Tangible fixed assets -€14,305
down €14,305 (-34.2%), from €41,805 to €27,500
of which Land and buildings: -€7,817
- Receivables within one year +€12,352
up €12,352 (+108%), from €11,443 to €23,795
of which Other amounts receivable: +€12,340
- Cash +€9,663
up €9,663 (+28.3%), from €34,191 to €43,854
mainly Other debts (+€14,554) and Depreciation (+€14,305)
- Other debts +€14,554
up €14,554 (+30.2%), from €48,249 to €62,803
- Profit (loss) carried forward -€13,263
down €13,263, from €10,406 to -€2,857
- Trade debts +€11,109
up €11,109 (+596%), from €1,863 to €12,972
- Debts after one year -€9,811
down €9,811 (-44.6%), from €22,010 to €12,199
- Tax, wage and social debts +€4,191
up €4,191 (+29.0%), from €14,460 to €18,651
of which Remuneration and social security: +€5,388
- Staff costs +€12,970
up €12,970 (+15.6%), from €83,332 to €96,302
- Gross operating margin +€9,691
up €9,691 (+11.0%), from €87,821 to €97,512
- Financial income +€4,352
up €4,352 (+90.0%), from €4,834 to €9,186
- Financial charges +€3,593
up €3,593 (+113%), from €3,177 to €6,770
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 | €255,884 | €262,934 | +€7,050 | +2.8% |
| Fixed assets | 21/28 | €50,491 | €36,185 | -€14,305 | -28.3% |
| Tangible fixed assets | 22/27 | €41,805 | €27,500 | -€14,305 | -34.2% |
| Land and buildings | 22 | €22,711 | €14,894 | -€7,817 | -34.4% |
| Plant, machinery and equipment | 23 | €1,148 | €528 | -€620 | -54.0% |
| Furniture and vehicles | 24 | €17,946 | €12,078 | -€5,868 | -32.7% |
| Financial fixed assets | 28 | €8,686 | €8,686 | = | 0.0% |
| Current assets | 29/58 | €205,393 | €226,749 | +€21,355 | +10.4% |
| Stocks and contracts in progress | 3 | €159,759 | €157,649 | -€2,110 | -1.3% |
| Stocks | 30/36 | €159,759 | €157,649 | -€2,110 | -1.3% |
| Amounts receivable within one year | 40/41 | €11,443 | €23,795 | +€12,352 | +108% |
| Trade receivables | 40 | €1,327 | €1,338 | +€12 | +0.9% |
| Other amounts receivable | 41 | €10,117 | €22,457 | +€12,340 | +122% |
| Cash at bank and in hand | 54/58 | €34,191 | €43,854 | +€9,663 | +28.3% |
| Deferred charges and accrued income | 490/1 | - | €1,450 | +€1,450 | |
| Total equity and liabilities | 10/49 | €255,884 | €262,934 | +€7,050 | +2.8% |
| Equity | 10/15 | €159,762 | €146,498 | -€13,263 | -8.3% |
| Contributions | 10/11 | €44,869 | €44,869 | = | 0.0% |
| Contributions outside capital | 11 | €44,869 | €44,869 | = | 0.0% |
| Other | 1109/19 | €44,869 | €44,869 | = | 0.0% |
| Reserves | 13 | €104,487 | €104,487 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,487 | €4,487 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,487 | €4,487 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,406 | -€2,857 | -€13,263 | |
| Amounts payable | 17/49 | €96,122 | €116,436 | +€20,313 | +21.1% |
| Amounts payable after more than one year | 17 | €22,010 | €12,199 | -€9,811 | -44.6% |
| Financial debts | 170/4 | €22,010 | €12,199 | -€9,811 | -44.6% |
| Amounts payable within one year | 42/48 | €74,112 | €104,237 | +€30,125 | +40.6% |
| Current portion of amounts payable after more than one year | 42 | €9,540 | €9,811 | +€271 | +2.8% |
| Trade debts | 44 | €1,863 | €12,972 | +€11,109 | +596% |
| Suppliers | 440/4 | €1,863 | €12,972 | +€11,109 | +596% |
| Taxes, remuneration and social security | 45 | €14,460 | €18,651 | +€4,191 | +29.0% |
| Taxes | 450/3 | €2,333 | €1,135 | -€1,198 | -51.3% |
| Remuneration and social security | 454/9 | €12,127 | €17,516 | +€5,388 | +44.4% |
| Other amounts payable | 47/48 | €48,249 | €62,803 | +€14,554 | +30.2% |
| Non-recurring operating income | 76A | €515 | - | -€515 | |
| Remuneration, social security and pensions | 62 | €83,332 | €96,302 | +€12,970 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,324 | €14,305 | -€18 | -0.1% |
| Other operating charges | 640/8 | €3,442 | €2,583 | -€859 | -24.9% |
| Gross operating margin | 9900 | €87,821 | €97,512 | +€9,691 | +11.0% |
| Operating profit (loss) | 9901 | -€13,277 | -€15,679 | -€2,402 | -18.1% |
| Financial income | 75/76B | €4,834 | €9,186 | +€4,352 | +90.0% |
| Recurring financial income | 75 | €4,834 | €9,186 | +€4,352 | +90.0% |
| Financial charges | 65/66B | €3,177 | €6,770 | +€3,593 | +113% |
| Recurring financial charges | 65 | €3,177 | €6,770 | +€3,593 | +113% |
| Profit (loss) for the period before taxes | 9903 | -€11,620 | -€13,263 | -€1,644 | -14.1% |
| Income taxes | 67/77 | €23 | - | -€23 | |
| Profit (loss) for the period | 9904 | -€11,643 | -€13,263 | -€1,620 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,643 | -€13,263 | -€1,620 | -13.9% |
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 17 October 2026 via checked.be.