LIBRAIRIE CENTER SHOP: 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 CENTER SHOP
Largest movements
- Cash +€14,994
up €14,994 (+72.0%), from €20,823 to €35,817
mainly Net result for the year (+€23,348) and Depreciation (+€10,894)
- Tangible fixed assets +€9,035
new in 2025: €9,035
of which Furniture and vehicles: +€6,284
- Intangible fixed assets -€8,500
down €8,500 (-36.4%), from €23,334 to €14,834
- Stocks and contracts -€6,030
down €6,030 (-28.3%), from €21,304 to €15,274
- Receivables within one year +€1,539
up €1,539 (+288%), from €535 to €2,074
of which Trade receivables: +€1,807
- Other debts -€25,341
down €25,341 (-64.2%), from €39,479 to €14,139
- Profit (loss) carried forward +€23,348
up €23,348 (+140%), from €16,652 to €39,999
- Tax, wage and social debts +€9,385
up €9,385 (+125%), from €7,487 to €16,871
of which Remuneration and social security: +€6,869
- Advances received +€3,697
up €3,697 (+139%), from €2,662 to €6,358
- Gross operating margin +€9,896
up €9,896 (+15.9%), from €62,080 to €71,975
- Depreciation +€2,071
up €2,071 (+23.5%), from €8,823 to €10,894
- Taxes +€1,956
up €1,956 (+47.6%), from €4,107 to €6,062
- Staff costs -€1,155
down €1,155 (-3.9%), from €29,916 to €28,761
- Financial charges -€747
down €747 (-25.9%), from €2,886 to €2,139
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 | €79,736 | €90,842 | +€11,105 | +13.9% |
| Fixed assets | 21/28 | €37,074 | €37,659 | +€585 | +1.6% |
| Intangible fixed assets | 21 | €23,334 | €14,834 | -€8,500 | -36.4% |
| Tangible fixed assets | 22/27 | - | €9,035 | +€9,035 | |
| Plant, machinery and equipment | 23 | - | €2,750 | +€2,750 | |
| Furniture and vehicles | 24 | - | €6,284 | +€6,284 | |
| Financial fixed assets | 28 | €13,740 | €13,790 | +€50 | +0.4% |
| Current assets | 29/58 | €42,662 | €53,183 | +€10,521 | +24.7% |
| Stocks and contracts in progress | 3 | €21,304 | €15,274 | -€6,030 | -28.3% |
| Stocks | 30/36 | €21,304 | €15,274 | -€6,030 | -28.3% |
| Amounts receivable within one year | 40/41 | €535 | €2,074 | +€1,539 | +288% |
| Trade receivables | 40 | €249 | €2,056 | +€1,807 | +726% |
| Other amounts receivable | 41 | €286 | €18 | -€268 | -93.8% |
| Cash at bank and in hand | 54/58 | €20,823 | €35,817 | +€14,994 | +72.0% |
| Deferred charges and accrued income | 490/1 | - | €18 | +€18 | |
| Total equity and liabilities | 10/49 | €79,736 | €90,842 | +€11,105 | +13.9% |
| Equity | 10/15 | €18,652 | €41,999 | +€23,348 | +125% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,652 | €39,999 | +€23,348 | +140% |
| Amounts payable | 17/49 | €61,085 | €48,843 | -€12,242 | -20.0% |
| Amounts payable within one year | 42/48 | €61,085 | €48,843 | -€12,242 | -20.0% |
| Trade debts | 44 | €11,456 | €11,474 | +€18 | +0.2% |
| Suppliers | 440/4 | €11,456 | €11,474 | +€18 | +0.2% |
| Advances received on contracts in progress | 46 | €2,662 | €6,358 | +€3,697 | +139% |
| Taxes, remuneration and social security | 45 | €7,487 | €16,871 | +€9,385 | +125% |
| Taxes | 450/3 | €4,675 | €7,191 | +€2,516 | +53.8% |
| Remuneration and social security | 454/9 | €2,812 | €9,681 | +€6,869 | +244% |
| Other amounts payable | 47/48 | €39,479 | €14,139 | -€25,341 | -64.2% |
| Remuneration, social security and pensions | 62 | €29,916 | €28,761 | -€1,155 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,823 | €10,894 | +€2,071 | +23.5% |
| Other operating charges | 640/8 | €798 | €780 | -€18 | -2.3% |
| Gross operating margin | 9900 | €62,080 | €71,975 | +€9,896 | +15.9% |
| Operating profit (loss) | 9901 | €22,543 | €31,540 | +€8,997 | +39.9% |
| Financial income | 75/76B | €1 | €9 | +€8 | +986% |
| Recurring financial income | 75 | €1 | €9 | +€8 | +986% |
| Financial charges | 65/66B | €2,886 | €2,139 | -€747 | -25.9% |
| Recurring financial charges | 65 | €2,886 | €2,139 | -€747 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €19,658 | €29,410 | +€9,752 | +49.6% |
| Income taxes | 67/77 | €4,107 | €6,062 | +€1,956 | +47.6% |
| Profit (loss) for the period | 9904 | €15,551 | €23,348 | +€7,796 | +50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,551 | €23,348 | +€7,796 | +50.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.