LIBRAIRIE CENTRALE DE BEAURAING: what changed
What changed
LIBRAIRIE CENTRALE DE BEAURAING
NACE 47.621, Retail sale of newspapers and periodicals
filed annual accounts (NBB)
Net result for the year
€200,187
2024 · €4,371+€195,816
Equity
€538,049
2024 · €373,562+€164,487
Cash
€74,202
2024 · €44,394+€29,809
Balance sheet total
€842,073
2024 · €948,100-€106,026
Largest movements
Assets
- Tangible fixed assets -€103,332
down €103,332 (-13.9%), from €745,972 to €642,640
of which Land and buildings: -€96,230
- Receivables within one year -€36,768
down €36,768 (-82.1%), from €44,775 to €8,007
of which Other amounts receivable: -€27,488
- Cash +€29,809
up €29,809 (+67.1%), from €44,394 to €74,202
mainly Net result for the year (+€200,187) and Investment in fixed assets (net) (+€67,800)
Equity and liabilities
- Trade debts -€320,824
down €320,824 (-74.7%), from €429,448 to €108,624
- Reserves +€164,487
up €164,487 (+46.3%), from €354,962 to €519,449
of which Tax-exempt reserves: +€136,217
- Provisions +€45,406
new in 2025: €45,406
- Debts after one year -€14,520
down €14,520 (-13.6%), from €106,590 to €92,070
- Tax, wage and social debts +€11,765
up €11,765 (+99.3%), from €11,850 to €23,615
of which Taxes: +€11,156
Income statement
- Gross operating margin +€258,620
up €258,620 (+323%), from €80,000 to €338,621
- Depreciation +€10,996
up €10,996 (+44.8%), from €24,536 to €35,532
- Taxes +€6,421
up €6,421 (+1,401%), from €458 to €6,880
- Staff costs -€4,956
down €4,956 (-11.4%), from €43,487 to €38,530
- Financial charges +€3,779
up €3,779 (+148%), from €2,547 to €6,326
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.
Result 2024
€4,371
Gross operating margin
+€258,620
Staff costs
+€4,956
Depreciation
-€10,996
Other operating charges
-€246
Financial income
-€913
Financial charges
-€3,779
Taxes
-€6,421
Deferred taxes and other
-€45,406
Result 2025
€200,187
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€9,618
Investment
+€67,800
Financing
-€47,609
Cash 2024
€44,394
From operations (derived)
+€9,618
Net result for the year
+€200,187
Depreciation
+€35,532
Receivables after one year
+€200
Stocks and contracts
-€1,851
Receivables within one year
+€36,768
Deferred charges and accrued income
-€2,614
Provisions
+€45,406
Trade debts
-€320,824
Tax, wage and social debts
+€11,765
Other debts
+€3,920
Accrued charges and deferred income
+€1,129
Investment (derived)
+€67,800
Investment in fixed assets (net)
+€67,800
Financing
-€47,609
Debts after one year
-€14,520
Current portion of long-term debt
+€2,581
Short-term financial debts
+€30
Contributions, distributions and other
-€35,700
Cash 2025
€74,202
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €948,100 | €842,073 | -€106,026 | -11.2% |
| Formation expenses | 20 | €3,396 | €3,396 | = | 0.0% |
| Fixed assets | 21/28 | €759,714 | €656,382 | -€103,332 | -13.6% |
| Tangible fixed assets | 22/27 | €745,972 | €642,640 | -€103,332 | -13.9% |
| Land and buildings | 22 | €711,632 | €615,402 | -€96,230 | -13.5% |
| Plant, machinery and equipment | 23 | €11,464 | €9,813 | -€1,651 | -14.4% |
| Furniture and vehicles | 24 | €22,876 | €17,425 | -€5,452 | -23.8% |
| Financial fixed assets | 28 | €13,743 | €13,743 | = | 0.0% |
| Current assets | 29/58 | €184,989 | €182,295 | -€2,694 | -1.5% |
| Amounts receivable after more than one year | 29 | €17,400 | €17,200 | -€200 | -1.1% |
| Other amounts receivable | 291 | €17,400 | €17,200 | -€200 | -1.1% |
| Stocks and contracts in progress | 3 | €78,056 | €79,908 | +€1,851 | +2.4% |
| Stocks | 30/36 | €78,056 | €79,908 | +€1,851 | +2.4% |
| Amounts receivable within one year | 40/41 | €44,775 | €8,007 | -€36,768 | -82.1% |
| Trade receivables | 40 | €12,267 | €2,988 | -€9,280 | -75.6% |
| Other amounts receivable | 41 | €32,508 | €5,020 | -€27,488 | -84.6% |
| Cash at bank and in hand | 54/58 | €44,394 | €74,202 | +€29,809 | +67.1% |
| Deferred charges and accrued income | 490/1 | €364 | €2,978 | +€2,614 | +719% |
| Total equity and liabilities | 10/49 | €948,100 | €842,073 | -€106,026 | -11.2% |
| Equity | 10/15 | €373,562 | €538,049 | +€164,487 | +44.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €354,962 | €519,449 | +€164,487 | +46.3% |
| Tax-exempt reserves | 132 | - | €136,217 | +€136,217 | |
| Distributable reserves | 133 | €354,962 | €383,232 | +€28,270 | +8.0% |
| Provisions and deferred taxes | 16 | - | €45,406 | +€45,406 | |
| Deferred taxes | 168 | - | €45,406 | +€45,406 | |
| Amounts payable | 17/49 | €574,538 | €258,619 | -€315,919 | -55.0% |
| Amounts payable after more than one year | 17 | €106,590 | €92,070 | -€14,520 | -13.6% |
| Financial debts | 170/4 | €106,590 | €92,070 | -€14,520 | -13.6% |
| Amounts payable within one year | 42/48 | €467,948 | €165,420 | -€302,528 | -64.6% |
| Current portion of amounts payable after more than one year | 42 | €17,464 | €20,044 | +€2,581 | +14.8% |
| Financial debts | 43 | €273 | €304 | +€30 | +11.0% |
| Other loans | 439 | €273 | €304 | +€30 | +11.0% |
| Trade debts | 44 | €429,448 | €108,624 | -€320,824 | -74.7% |
| Suppliers | 440/4 | €429,448 | €108,624 | -€320,824 | -74.7% |
| Taxes, remuneration and social security | 45 | €11,850 | €23,615 | +€11,765 | +99.3% |
| Taxes | 450/3 | €1,452 | €12,608 | +€11,156 | +768% |
| Remuneration and social security | 454/9 | €10,398 | €11,007 | +€609 | +5.9% |
| Other amounts payable | 47/48 | €8,913 | €12,833 | +€3,920 | +44.0% |
| Accrued charges and deferred income | 492/3 | - | €1,129 | +€1,129 | |
| Non-recurring operating income | 76A | €29,956 | €270,841 | +€240,885 | +804% |
| Remuneration, social security and pensions | 62 | €43,487 | €38,530 | -€4,956 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,536 | €35,532 | +€10,996 | +44.8% |
| Other operating charges | 640/8 | €5,968 | €6,214 | +€246 | +4.1% |
| Gross operating margin | 9900 | €80,000 | €338,621 | +€258,620 | +323% |
| Operating profit (loss) | 9901 | €6,009 | €258,344 | +€252,335 | +4,199% |
| Financial income | 75/76B | €1,367 | €454 | -€913 | -66.8% |
| Recurring financial income | 75 | €1,367 | €454 | -€913 | -66.8% |
| Financial charges | 65/66B | €2,547 | €6,326 | +€3,779 | +148% |
| Recurring financial charges | 65 | €2,547 | €6,326 | +€3,779 | +148% |
| Profit (loss) for the period before taxes | 9903 | €4,829 | €252,472 | +€247,643 | +5,128% |
| Transfer from deferred taxes | 780 | - | €1,635 | +€1,635 | |
| Transfer to deferred taxes | 680 | - | €47,041 | +€47,041 | |
| Income taxes | 67/77 | €458 | €6,880 | +€6,421 | +1,401% |
| Profit (loss) for the period | 9904 | €4,371 | €200,187 | +€195,816 | +4,480% |
| Transfer from tax-exempt reserves | 789 | - | €4,905 | +€4,905 | |
| Transfer to tax-exempt reserves | 689 | - | €141,122 | +€141,122 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,371 | €63,970 | +€59,600 | +1,364% |
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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 2 November 2026 via checked.be.