LIBRAIRIE DE LA SAMBRE: what changed
LIBRAIRIE DE LA SAMBRE
Largest movements
- Tangible fixed assets +€38,725
up €38,725 (+227%), from €17,038 to €55,763
of which Leasing and similar rights: +€39,010
- Stocks and contracts +€3,058
up €3,058 (+5.2%), from €59,331 to €62,389
- Cash +€1,897
up €1,897 (+21.8%), from €8,705 to €10,602
mainly Debts after one year (+€33,128) and Net result for the year (+€4,836)
- Debts after one year +€33,128
up €33,128 (+970%), from €3,416 to €36,544
- Reserves +€4,000
new in 2025: €4,000
- Trade debts +€3,181
up €3,181 (+61.4%), from €5,185 to €8,367
- Current portion of long-term debt +€1,641
up €1,641 (+32.4%), from €5,058 to €6,700
- Gross operating margin +€5,658
up €5,658 (+24.1%), from €23,498 to €29,156
- Staff costs +€2,998
up €2,998 (+43.4%), from €6,901 to €9,900
- Depreciation -€2,869
down €2,869 (-48.6%), from €5,900 to €3,031
- Financial charges +€2,232
up €2,232 (+78.1%), from €2,857 to €5,089
- Taxes +€1,512
up €1,512 (+81.4%), from €1,858 to €3,370
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,330 | €132,010 | +€44,680 | +51.2% |
| Fixed assets | 21/28 | €18,052 | €56,981 | +€38,929 | +216% |
| Tangible fixed assets | 22/27 | €17,038 | €55,763 | +€38,725 | +227% |
| Plant, machinery and equipment | 23 | €8,451 | €8,165 | -€285 | -3.4% |
| Leasing and similar rights | 25 | €8,587 | €47,598 | +€39,010 | +454% |
| Financial fixed assets | 28 | €1,015 | €1,218 | +€204 | +20.1% |
| Current assets | 29/58 | €69,278 | €75,029 | +€5,751 | +8.3% |
| Stocks and contracts in progress | 3 | €59,331 | €62,389 | +€3,058 | +5.2% |
| Stocks | 30/36 | €59,331 | €62,389 | +€3,058 | +5.2% |
| Amounts receivable within one year | 40/41 | €1,242 | €2,038 | +€796 | +64.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,242 | €2,038 | +€796 | +64.1% |
| Cash at bank and in hand | 54/58 | €8,705 | €10,602 | +€1,897 | +21.8% |
| Total equity and liabilities | 10/49 | €87,330 | €132,010 | +€44,680 | +51.2% |
| Equity | 10/15 | €69,472 | €74,308 | +€4,836 | +7.0% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | - | €4,000 | +€4,000 | |
| Distributable reserves | 133 | - | €4,000 | +€4,000 | |
| Profit (loss) carried forward | 14 | €47,472 | €48,308 | +€836 | +1.8% |
| Amounts payable | 17/49 | €17,859 | €57,702 | +€39,844 | +223% |
| Amounts payable after more than one year | 17 | €3,416 | €36,544 | +€33,128 | +970% |
| Financial debts | 170/4 | €3,416 | €36,544 | +€33,128 | +970% |
| Amounts payable within one year | 42/48 | €14,442 | €21,159 | +€6,716 | +46.5% |
| Current portion of amounts payable after more than one year | 42 | €5,058 | €6,700 | +€1,641 | +32.4% |
| Trade debts | 44 | €5,185 | €8,367 | +€3,181 | +61.4% |
| Suppliers | 440/4 | €5,185 | €8,367 | +€3,181 | +61.4% |
| Taxes, remuneration and social security | 45 | €4,118 | €4,942 | +€824 | +20.0% |
| Taxes | 450/3 | - | €2,406 | +€2,406 | |
| Remuneration and social security | 454/9 | €4,118 | €2,536 | -€1,582 | -38.4% |
| Other amounts payable | 47/48 | €81 | €1,151 | +€1,070 | +1,324% |
| Remuneration, social security and pensions | 62 | €6,901 | €9,900 | +€2,998 | +43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,900 | €3,031 | -€2,869 | -48.6% |
| Other operating charges | 640/8 | €1,785 | €2,930 | +€1,145 | +64.1% |
| Gross operating margin | 9900 | €23,498 | €29,156 | +€5,658 | +24.1% |
| Operating profit (loss) | 9901 | €8,911 | €13,295 | +€4,384 | +49.2% |
| Financial charges | 65/66B | €2,857 | €5,089 | +€2,232 | +78.1% |
| Recurring financial charges | 65 | €2,857 | €5,089 | +€2,232 | +78.1% |
| Profit (loss) for the period before taxes | 9903 | €6,054 | €8,206 | +€2,152 | +35.5% |
| Income taxes | 67/77 | €1,858 | €3,370 | +€1,512 | +81.4% |
| Profit (loss) for the period | 9904 | €4,196 | €4,836 | +€640 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,196 | €4,836 | +€640 | +15.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.