LIBRAIRIE CARINE: 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 CARINE
Largest movements
- Receivables within one year -€98,609
down €98,609 (-78.7%), from €125,316 to €26,707
of which Trade receivables: -€100,543
- Cash +€18,143
up €18,143 (+73.0%), from €24,859 to €43,002
mainly Receivables within one year (+€98,609) and Net result for the year (+€39,677)
- Stocks and contracts +€3,307
up €3,307 (+13.2%), from €25,012 to €28,319
- Trade debts -€110,499
down €110,499 (-86.5%), from €127,770 to €17,271
- Reserves +€39,677
up €39,677 (+249%), from €15,947 to €55,624
of which Distributable reserves: +€39,677
- Tax, wage and social debts -€6,352
down €6,352 (-92.2%), from €6,887 to €535
of which Remuneration and social security: -€4,396
- Staff costs -€30,603
down €30,603 (-93.0%), from €32,905 to €2,302
- Gross operating margin +€12,864
up €12,864 (+38.9%), from €33,082 to €45,946
- Other operating charges -€2,425
down €2,425 (-89.8%), from €2,699 to €274
- Financial charges -€757
down €757 (-20.4%), from €3,714 to €2,958
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 | €180,605 | €103,431 | -€77,174 | -42.7% |
| Fixed assets | 21/28 | €5,418 | €4,681 | -€737 | -13.6% |
| Tangible fixed assets | 22/27 | €5,351 | €4,614 | -€737 | -13.8% |
| Plant, machinery and equipment | 23 | €5,351 | €4,614 | -€737 | -13.8% |
| Financial fixed assets | 28 | €67 | €67 | = | 0.0% |
| Current assets | 29/58 | €175,187 | €98,750 | -€76,437 | -43.6% |
| Stocks and contracts in progress | 3 | €25,012 | €28,319 | +€3,307 | +13.2% |
| Stocks | 30/36 | €25,012 | €28,319 | +€3,307 | +13.2% |
| Amounts receivable within one year | 40/41 | €125,316 | €26,707 | -€98,609 | -78.7% |
| Trade receivables | 40 | €121,185 | €20,643 | -€100,543 | -83.0% |
| Other amounts receivable | 41 | €4,131 | €6,064 | +€1,934 | +46.8% |
| Cash at bank and in hand | 54/58 | €24,859 | €43,002 | +€18,143 | +73.0% |
| Deferred charges and accrued income | 490/1 | - | €722 | +€722 | |
| Total equity and liabilities | 10/49 | €180,605 | €103,431 | -€77,174 | -42.7% |
| Equity | 10/15 | €45,947 | €85,624 | +€39,677 | +86.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Contributions outside capital | 11 | €30,000 | €30,000 | = | 0.0% |
| Other | 1109/19 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €15,947 | €55,624 | +€39,677 | +249% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €12,947 | €52,624 | +€39,677 | +306% |
| Amounts payable | 17/49 | €134,658 | €17,807 | -€116,851 | -86.8% |
| Amounts payable within one year | 42/48 | €134,658 | €17,807 | -€116,851 | -86.8% |
| Trade debts | 44 | €127,770 | €17,271 | -€110,499 | -86.5% |
| Suppliers | 440/4 | €127,770 | €17,271 | -€110,499 | -86.5% |
| Taxes, remuneration and social security | 45 | €6,887 | €535 | -€6,352 | -92.2% |
| Taxes | 450/3 | €1,956 | - | -€1,956 | |
| Remuneration and social security | 454/9 | €4,931 | €535 | -€4,396 | -89.1% |
| Remuneration, social security and pensions | 62 | €32,905 | €2,302 | -€30,603 | -93.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €605 | €737 | +€132 | +21.8% |
| Other operating charges | 640/8 | €2,699 | €274 | -€2,425 | -89.8% |
| Gross operating margin | 9900 | €33,082 | €45,946 | +€12,864 | +38.9% |
| Operating profit (loss) | 9901 | -€3,127 | €42,632 | +€45,759 | |
| Financial income | 75/76B | €3 | €2 | -€1 | -23.7% |
| Recurring financial income | 75 | €3 | €2 | -€1 | -23.7% |
| Financial charges | 65/66B | €3,714 | €2,958 | -€757 | -20.4% |
| Recurring financial charges | 65 | €3,714 | €2,958 | -€757 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,839 | €39,677 | +€46,515 | |
| Profit (loss) for the period | 9904 | -€6,839 | €39,677 | +€46,515 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,839 | €39,677 | +€46,515 |
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 27 October 2026 via checked.be.