LIBRAIRIE DE LA BAILLE: 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 DE LA BAILLE
Largest movements
- Receivables within one year +€22,676
up €22,676 (+108%), from €21,070 to €43,746
of which Other amounts receivable: +€11,596
- Stocks and contracts -€11,175
no longer reported in 2025 (was €11,175)
- Cash +€2,820
new in 2025: €2,820
mainly Net result for the year (+€23,214) and Stocks and contracts (+€11,175)
- Tangible fixed assets -€1,539
no longer reported in 2025 (was €1,539)
- Reserves +€23,214
up €23,214 (+27.1%), from €85,781 to €108,995
of which Distributable reserves: +€23,214
- Trade debts -€6,963
down €6,963 (-98.7%), from €7,053 to €90
- Debts after one year -€4,604
down €4,604 (-74.4%), from €6,185 to €1,581
- Gross operating margin +€20,200
up €20,200 (+140%), from €14,479 to €34,679
- Taxes +€7,088
up €7,088 (+314%), from €2,255 to €9,343
- Depreciation -€4,493
down €4,493 (-74.5%), from €6,032 to €1,539
- Financial income +€967
up €967 (+39.5%), from €2,450 to €3,417
- Financial charges -€681
down €681 (-19.6%), from €3,468 to €2,787
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 | €122,241 | €136,336 | +€14,095 | +11.5% |
| Fixed assets | 21/28 | €4,039 | €2,500 | -€1,539 | -38.1% |
| Tangible fixed assets | 22/27 | €1,539 | - | -€1,539 | |
| Furniture and vehicles | 24 | €1,539 | - | -€1,539 | |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €118,202 | €133,836 | +€15,634 | +13.2% |
| Amounts receivable after more than one year | 29 | €85,000 | €85,000 | = | 0.0% |
| Other amounts receivable | 291 | €85,000 | €85,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €11,175 | - | -€11,175 | |
| Stocks | 30/36 | €11,175 | - | -€11,175 | |
| Amounts receivable within one year | 40/41 | €21,070 | €43,746 | +€22,676 | +108% |
| Trade receivables | 40 | €42 | €11,122 | +€11,080 | +26,381% |
| Other amounts receivable | 41 | €21,028 | €32,624 | +€11,596 | +55.1% |
| Cash at bank and in hand | 54/58 | - | €2,820 | +€2,820 | |
| Deferred charges and accrued income | 490/1 | €957 | €2,270 | +€1,312 | +137% |
| Total equity and liabilities | 10/49 | €122,241 | €136,336 | +€14,095 | +11.5% |
| Equity | 10/15 | €91,981 | €115,195 | +€23,214 | +25.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €85,781 | €108,995 | +€23,214 | +27.1% |
| Non-distributable reserves | 130/1 | €6,270 | €6,270 | = | 0.0% |
| Legal reserve | 130 | €6,270 | - | -€6,270 | |
| Reserves not available under the articles | 1311 | - | €6,270 | +€6,270 | |
| Distributable reserves | 133 | €79,511 | €102,725 | +€23,214 | +29.2% |
| Amounts payable | 17/49 | €30,260 | €21,141 | -€9,120 | -30.1% |
| Amounts payable after more than one year | 17 | €6,185 | €1,581 | -€4,604 | -74.4% |
| Financial debts | 170/4 | €6,185 | €1,581 | -€4,604 | -74.4% |
| Amounts payable within one year | 42/48 | €24,075 | €19,560 | -€4,516 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €4,735 | €4,942 | +€207 | +4.4% |
| Trade debts | 44 | €7,053 | €90 | -€6,963 | -98.7% |
| Suppliers | 440/4 | €7,053 | €90 | -€6,963 | -98.7% |
| Taxes, remuneration and social security | 45 | €4,329 | €5,528 | +€1,199 | +27.7% |
| Taxes | 450/3 | €2,079 | €3,278 | +€1,199 | +57.7% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | €7,958 | €9,000 | +€1,042 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,032 | €1,539 | -€4,493 | -74.5% |
| Other operating charges | 640/8 | €662 | €1,213 | +€551 | +83.3% |
| Gross operating margin | 9900 | €14,479 | €34,679 | +€20,200 | +140% |
| Operating profit (loss) | 9901 | €7,785 | €31,927 | +€24,142 | +310% |
| Financial income | 75/76B | €2,450 | €3,417 | +€967 | +39.5% |
| Recurring financial income | 75 | €2,450 | €3,417 | +€967 | +39.5% |
| Financial charges | 65/66B | €3,468 | €2,787 | -€681 | -19.6% |
| Recurring financial charges | 65 | €3,468 | €2,787 | -€681 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €6,767 | €32,557 | +€25,790 | +381% |
| Income taxes | 67/77 | €2,255 | €9,343 | +€7,088 | +314% |
| Profit (loss) for the period | 9904 | €4,512 | €23,214 | +€18,702 | +414% |
| Profit (loss) for the period to be appropriated | 9905 | €4,512 | €23,214 | +€18,702 | +414% |
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 26 October 2026 via checked.be.