LIBRAIRIE CHANTECLER: 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 CHANTECLER
Largest movements
- Stocks and contracts +€37,378
new in 2025: €37,378
- Tangible fixed assets +€20,081
up €20,081 (+443%), from €4,534 to €24,615
- Intangible fixed assets -€19,500
down €19,500 (-11.1%), from €175,447 to €155,947
- Profit (loss) carried forward +€24,655
up €24,655 (+7,752%), from €318 to €24,973
- Current portion of long-term debt +€18,736
up €18,736 (+4,456%), from €420 to €19,156
- Trade debts +€12,918
up €12,918 (+271%), from €4,769 to €17,688
- Debts after one year -€9,610
down €9,610 (-5.7%), from €170,000 to €160,390
of which Other amounts payable: -€60,000
- Other debts -€5,605
down €5,605 (-9.1%), from €61,751 to €56,146
- Gross operating margin +€37,108
up €37,108 (+137%), from €27,174 to €64,282
- Taxes +€5,499
up €5,499 (+444%), from €1,239 to €6,738
- Depreciation +€4,964
up €4,964 (+22.6%), from €21,966 to €26,930
- Financial charges +€3,386
up €3,386 (+268%), from €1,266 to €4,651
of which Financial charges: +€3,824
- Financial income -€2,400
down €2,400 (-99.7%), from €2,406 to €6
of which Non-recurring financial income: -€2,395
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 | €248,513 | €288,162 | +€39,649 | +16.0% |
| Formation expenses | 20 | €2,722 | €2,070 | -€653 | -24.0% |
| Fixed assets | 21/28 | €179,981 | €180,561 | +€581 | +0.3% |
| Intangible fixed assets | 21 | €175,447 | €155,947 | -€19,500 | -11.1% |
| Tangible fixed assets | 22/27 | €4,534 | €24,615 | +€20,081 | +443% |
| Furniture and vehicles | 24 | €4,534 | €24,615 | +€20,081 | +443% |
| Current assets | 29/58 | €65,810 | €105,531 | +€39,721 | +60.4% |
| Stocks and contracts in progress | 3 | - | €37,378 | +€37,378 | |
| Stocks | 30/36 | - | €37,378 | +€37,378 | |
| Amounts receivable within one year | 40/41 | €7,669 | €10,154 | +€2,485 | +32.4% |
| Trade receivables | 40 | €1,585 | €227 | -€1,357 | -85.7% |
| Other amounts receivable | 41 | €6,084 | €9,926 | +€3,842 | +63.1% |
| Cash at bank and in hand | 54/58 | €58,141 | €57,264 | -€877 | -1.5% |
| Deferred charges and accrued income | 490/1 | - | €735 | +€735 | |
| Total equity and liabilities | 10/49 | €248,513 | €288,162 | +€39,649 | +16.0% |
| Equity | 10/15 | €8,318 | €32,973 | +€24,655 | +296% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €318 | €24,973 | +€24,655 | +7,752% |
| Amounts payable | 17/49 | €240,195 | €255,189 | +€14,993 | +6.2% |
| Amounts payable after more than one year | 17 | €170,000 | €160,390 | -€9,610 | -5.7% |
| Financial debts | 170/4 | - | €50,390 | +€50,390 | |
| Other amounts payable | 178/9 | €170,000 | €110,000 | -€60,000 | -35.3% |
| Amounts payable within one year | 42/48 | €70,195 | €94,799 | +€24,604 | +35.1% |
| Current portion of amounts payable after more than one year | 42 | €420 | €19,156 | +€18,736 | +4,456% |
| Trade debts | 44 | €4,769 | €17,688 | +€12,918 | +271% |
| Suppliers | 440/4 | €4,769 | €17,688 | +€12,918 | +271% |
| Taxes, remuneration and social security | 45 | €3,254 | €1,809 | -€1,445 | -44.4% |
| Taxes | 450/3 | €754 | €1,809 | +€1,055 | +140% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €61,751 | €56,146 | -€5,605 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,966 | €26,930 | +€4,964 | +22.6% |
| Other operating charges | 640/8 | €1,790 | €1,313 | -€477 | -26.6% |
| Gross operating margin | 9900 | €27,174 | €64,282 | +€37,108 | +137% |
| Operating profit (loss) | 9901 | €3,417 | €36,039 | +€32,622 | +955% |
| Financial income | 75/76B | €2,406 | €6 | -€2,400 | -99.7% |
| Recurring financial income | 75 | €10 | €6 | -€4 | -41.4% |
| Non-recurring financial income | 76B | €2,395 | - | -€2,395 | |
| Financial charges | 65/66B | €1,266 | €4,651 | +€3,386 | +268% |
| Recurring financial charges | 65 | €827 | €4,651 | +€3,824 | +462% |
| Non-recurring financial charges | 66B | €438 | - | -€438 | |
| Profit (loss) for the period before taxes | 9903 | €4,557 | €31,394 | +€26,836 | +589% |
| Income taxes | 67/77 | €1,239 | €6,738 | +€5,499 | +444% |
| Profit (loss) for the period | 9904 | €3,318 | €24,655 | +€21,337 | +643% |
| Profit (loss) for the period to be appropriated | 9905 | €3,318 | €24,655 | +€21,337 | +643% |
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 13 October 2026 via checked.be.