LIBRAIRIE CHARLEMAGNE: 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 CHARLEMAGNE
Largest movements
- Tangible fixed assets -€6,247
down €6,247 (-5.4%), from €115,802 to €109,555
- Profit (loss) carried forward -€21,627
down €21,627 (-11.6%), from €186,382 to €164,756
- Other debts +€16,901
up €16,901 (+215%), from €7,874 to €24,775
- Other operating charges +€8,097
up €8,097 (+644%), from €1,257 to €9,354
- Gross operating margin -€2,653
down €2,653 (-80.4%), from -€3,300 to -€5,953
- Financial income -€1,108
down €1,108 (-100%), from €1,108 to €0
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 | €275,371 | €268,910 | -€6,461 | -2.3% |
| Fixed assets | 21/28 | €115,802 | €109,555 | -€6,247 | -5.4% |
| Tangible fixed assets | 22/27 | €115,802 | €109,555 | -€6,247 | -5.4% |
| Land and buildings | 22 | €115,802 | €109,555 | -€6,247 | -5.4% |
| Current assets | 29/58 | €159,569 | €159,355 | -€214 | -0.1% |
| Amounts receivable after more than one year | 29 | €69,680 | €69,680 | = | 0.0% |
| Trade receivables | 290 | €69,680 | €69,680 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €89,672 | €89,672 | = | 0.0% |
| Trade receivables | 40 | €7,123 | €7,123 | = | 0.0% |
| Other amounts receivable | 41 | €82,550 | €82,550 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €216 | €2 | -€214 | -98.9% |
| Total equity and liabilities | 10/49 | €275,371 | €268,910 | -€6,461 | -2.3% |
| Equity | 10/15 | €260,019 | €237,176 | -€22,843 | -8.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €11,637 | €10,420 | -€1,217 | -10.5% |
| Tax-exempt reserves | 132 | €8,414 | €7,198 | -€1,217 | -14.5% |
| Distributable reserves | 133 | €3,223 | €3,223 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,382 | €164,756 | -€21,627 | -11.6% |
| Provisions and deferred taxes | 16 | €5,381 | €4,603 | -€778 | -14.5% |
| Deferred taxes | 168 | €5,381 | €4,603 | -€778 | -14.5% |
| Amounts payable | 17/49 | €9,971 | €27,131 | +€17,160 | +172% |
| Amounts payable within one year | 42/48 | €9,971 | €27,131 | +€17,160 | +172% |
| Trade debts | 44 | €2,097 | €2,356 | +€259 | +12.3% |
| Suppliers | 440/4 | €2,097 | €2,356 | +€259 | +12.3% |
| Other amounts payable | 47/48 | €7,874 | €24,775 | +€16,901 | +215% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,247 | €6,247 | = | 0.0% |
| Other operating charges | 640/8 | €1,257 | €9,354 | +€8,097 | +644% |
| Non-recurring operating charges | 66A | - | €2,018 | +€2,018 | |
| Gross operating margin | 9900 | -€3,300 | -€5,953 | -€2,653 | -80.4% |
| Operating profit (loss) | 9901 | -€10,804 | -€23,573 | -€12,769 | -118% |
| Financial income | 75/76B | €1,108 | €0 | -€1,108 | -100% |
| Recurring financial income | 75 | €1,108 | €0 | -€1,108 | -100% |
| Financial charges | 65/66B | €52 | €48 | -€4 | -6.8% |
| Recurring financial charges | 65 | €52 | €48 | -€4 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,748 | -€23,621 | -€13,873 | -142% |
| Transfer from deferred taxes | 780 | €778 | €778 | = | 0.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€8,971 | -€22,843 | -€13,873 | -155% |
| Transfer from tax-exempt reserves | 789 | €1,217 | €1,217 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,754 | -€21,627 | -€13,873 | -179% |
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 24 October 2026 via checked.be.