Librairie Centre-Ville: 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 Centre-Ville
Largest movements
- Receivables within one year +€9,350
up €9,350 (+106%), from €8,858 to €18,208
of which Trade receivables: +€9,639
- Stocks and contracts +€1,687
up €1,687 (+112%), from €1,500 to €3,187
- Tangible fixed assets -€688
down €688 (-87.5%), from €786 to €98
- Cash +€248
new in 2025: €248
mainly Tax, wage and social debts (+€5,271) and Net result for the year (+€2,950)
- Tax, wage and social debts +€5,271
up €5,271 (+187%), from €2,823 to €8,094
of which Remuneration and social security: +€4,442
- Profit (loss) carried forward +€2,950
up €2,950 (+104%), from €2,841 to €5,791
- Trade debts +€2,529
up €2,529 (+528%), from €479 to €3,008
- Turnover -€86,052
down €86,052 (-38.6%), from €222,873 to €136,821
- Purchases and services -€75,437
down €75,437 (-41.6%), from €181,237 to €105,801
- Gross operating margin -€10,615
down €10,615 (-25.5%), from €41,636 to €31,020
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 | €11,143 | €21,893 | +€10,750 | +96.5% |
| Fixed assets | 21/28 | €786 | €98 | -€688 | -87.5% |
| Tangible fixed assets | 22/27 | €786 | €98 | -€688 | -87.5% |
| Furniture and vehicles | 24 | €786 | €98 | -€688 | -87.5% |
| Current assets | 29/58 | €10,358 | €21,795 | +€11,437 | +110% |
| Stocks and contracts in progress | 3 | €1,500 | €3,187 | +€1,687 | +112% |
| Stocks | 30/36 | €1,500 | €3,187 | +€1,687 | +112% |
| Amounts receivable within one year | 40/41 | €8,858 | €18,208 | +€9,350 | +106% |
| Trade receivables | 40 | €4,959 | €14,597 | +€9,639 | +194% |
| Other amounts receivable | 41 | €3,899 | €3,611 | -€288 | -7.4% |
| Cash at bank and in hand | 54/58 | - | €248 | +€248 | |
| Deferred charges and accrued income | 490/1 | - | €153 | +€153 | |
| Total equity and liabilities | 10/49 | €11,143 | €21,893 | +€10,750 | +96.5% |
| Equity | 10/15 | €7,841 | €10,791 | +€2,950 | +37.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,841 | €5,791 | +€2,950 | +104% |
| Amounts payable | 17/49 | €3,302 | €11,102 | +€7,799 | +236% |
| Amounts payable within one year | 42/48 | €3,302 | €11,102 | +€7,799 | +236% |
| Trade debts | 44 | €479 | €3,008 | +€2,529 | +528% |
| Suppliers | 440/4 | €479 | €3,008 | +€2,529 | +528% |
| Taxes, remuneration and social security | 45 | €2,823 | €8,094 | +€5,271 | +187% |
| Taxes | 450/3 | €845 | €1,674 | +€829 | +98.1% |
| Remuneration and social security | 454/9 | €1,978 | €6,420 | +€4,442 | +225% |
| Turnover | 70 | €222,873 | €136,821 | -€86,052 | -38.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €181,237 | €105,801 | -€75,437 | -41.6% |
| Remuneration, social security and pensions | 62 | €23,697 | €24,088 | +€391 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €688 | €688 | = | 0.0% |
| Other operating charges | 640/8 | €961 | €529 | -€433 | -45.0% |
| Gross operating margin | 9900 | €41,636 | €31,020 | -€10,615 | -25.5% |
| Operating profit (loss) | 9901 | €16,290 | €5,716 | -€10,574 | -64.9% |
| Financial income | 75/76B | €15 | €111 | +€96 | +641% |
| Recurring financial income | 75 | €15 | €111 | +€96 | +641% |
| Financial charges | 65/66B | €14 | €2,048 | +€2,033 | +14,300% |
| Recurring financial charges | 65 | €14 | €2,048 | +€2,033 | +14,300% |
| Profit (loss) for the period before taxes | 9903 | €16,291 | €3,779 | -€12,511 | -76.8% |
| Income taxes | 67/77 | €845 | €829 | -€16 | -1.9% |
| Profit (loss) for the period | 9904 | €15,446 | €2,950 | -€12,495 | -80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,446 | €2,950 | -€12,495 | -80.9% |
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 29 October 2026 via checked.be.