Librairie Claudine: 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 Claudine
Largest movements
- Cash +€7,345
up €7,345 (+5.5%), from €132,906 to €140,251
mainly Other debts (+€37,873) and Net result for the year (+€20,890)
- Stocks and contracts -€4,493
down €4,493 (-4.6%), from €97,033 to €92,540
- Other debts +€37,873
up €37,873 (+96.4%), from €39,300 to €77,173
- Profit (loss) carried forward -€19,078
down €19,078 (-17.5%), from €109,132 to €90,054
- Trade debts -€14,056
down €14,056 (-22.8%), from €61,755 to €47,700
- Tax, wage and social debts -€5,953
down €5,953 (-18.4%), from €32,381 to €26,428
of which Taxes: -€8,189
- Staff costs +€13,788
new in 2025: €13,788
- Other operating charges +€9,697
up €9,697 (+456%), from €2,127 to €11,824
- Taxes -€9,664
down €9,664 (-63.5%), from €15,219 to €5,555
- Gross operating margin -€5,274
down €5,274 (-8.6%), from €61,468 to €56,194
- Financial charges +€698
up €698 (+46.9%), from €1,487 to €2,185
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 | €292,569 | €292,244 | -€324 | -0.1% |
| Fixed assets | 21/28 | €18,749 | €15,894 | -€2,855 | -15.2% |
| Intangible fixed assets | 21 | €186 | - | -€186 | |
| Tangible fixed assets | 22/27 | €16,552 | €13,882 | -€2,669 | -16.1% |
| Plant, machinery and equipment | 23 | €1,096 | €959 | -€137 | -12.5% |
| Furniture and vehicles | 24 | €15,455 | €12,923 | -€2,532 | -16.4% |
| Financial fixed assets | 28 | €2,012 | €2,012 | = | 0.0% |
| Current assets | 29/58 | €273,819 | €276,350 | +€2,531 | +0.9% |
| Stocks and contracts in progress | 3 | €97,033 | €92,540 | -€4,493 | -4.6% |
| Stocks | 30/36 | €97,033 | €92,540 | -€4,493 | -4.6% |
| Amounts receivable within one year | 40/41 | €43,686 | €42,788 | -€898 | -2.1% |
| Trade receivables | 40 | €34,483 | €25,868 | -€8,615 | -25.0% |
| Other amounts receivable | 41 | €9,204 | €16,921 | +€7,717 | +83.8% |
| Cash at bank and in hand | 54/58 | €132,906 | €140,251 | +€7,345 | +5.5% |
| Deferred charges and accrued income | 490/1 | €194 | €770 | +€576 | +297% |
| Total equity and liabilities | 10/49 | €292,569 | €292,244 | -€324 | -0.1% |
| Equity | 10/15 | €159,132 | €140,054 | -€19,078 | -12.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,132 | €90,054 | -€19,078 | -17.5% |
| Amounts payable | 17/49 | €133,436 | €152,190 | +€18,754 | +14.1% |
| Amounts payable within one year | 42/48 | €133,436 | €151,301 | +€17,865 | +13.4% |
| Trade debts | 44 | €61,755 | €47,700 | -€14,056 | -22.8% |
| Suppliers | 440/4 | €61,755 | €47,700 | -€14,056 | -22.8% |
| Taxes, remuneration and social security | 45 | €32,381 | €26,428 | -€5,953 | -18.4% |
| Taxes | 450/3 | €32,381 | €24,192 | -€8,189 | -25.3% |
| Remuneration and social security | 454/9 | - | €2,237 | +€2,237 | |
| Other amounts payable | 47/48 | €39,300 | €77,173 | +€37,873 | +96.4% |
| Accrued charges and deferred income | 492/3 | - | €890 | +€890 | |
| Remuneration, social security and pensions | 62 | - | €13,788 | +€13,788 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,143 | €2,844 | -€299 | -9.5% |
| Other operating charges | 640/8 | €2,127 | €11,824 | +€9,697 | +456% |
| Gross operating margin | 9900 | €61,468 | €56,194 | -€5,274 | -8.6% |
| Operating profit (loss) | 9901 | €56,198 | €27,738 | -€28,460 | -50.6% |
| Financial income | 75/76B | €477 | €892 | +€415 | +87.0% |
| Recurring financial income | 75 | €477 | €892 | +€415 | +87.0% |
| Financial charges | 65/66B | €1,487 | €2,185 | +€698 | +46.9% |
| Recurring financial charges | 65 | €1,487 | €2,185 | +€698 | +46.9% |
| Profit (loss) for the period before taxes | 9903 | €55,187 | €26,445 | -€28,743 | -52.1% |
| Income taxes | 67/77 | €15,219 | €5,555 | -€9,664 | -63.5% |
| Profit (loss) for the period | 9904 | €39,968 | €20,890 | -€19,079 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,968 | €20,890 | -€19,079 | -47.7% |
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 21 October 2026 via checked.be.