LIBRAIRIE DE LEFFE: 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 LEFFE
Largest movements
- Receivables within one year -€13,461
down €13,461 (-13.3%), from €101,364 to €87,903
- Tangible fixed assets -€13,173
down €13,173 (-27.3%), from €48,262 to €35,089
- Profit (loss) carried forward -€26,773
down €26,773 (-38.1%), from €70,190 to €43,417
- Other debts +€10,512
new in 2025: €10,512
- Debts after one year -€7,669
down €7,669 (-53.5%), from €14,336 to €6,667
- Tax, wage and social debts -€6,274
down €6,274 (-14.4%), from €43,444 to €37,171
of which Taxes: -€4,471
- Trade debts +€3,182
up €3,182 (+10.8%), from €29,346 to €32,527
- Other operating charges +€5,540
up €5,540 (+42.0%), from €13,195 to €18,735
- Staff costs +€2,003
up €2,003 (+1.2%), from €167,326 to €169,329
- Gross operating margin -€1,914
down €1,914 (-1.1%), from €180,794 to €178,880
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 | €200,078 | €171,891 | -€28,187 | -14.1% |
| Fixed assets | 21/28 | €81,412 | €68,239 | -€13,173 | -16.2% |
| Tangible fixed assets | 22/27 | €48,262 | €35,089 | -€13,173 | -27.3% |
| Furniture and vehicles | 24 | €48,262 | €35,089 | -€13,173 | -27.3% |
| Financial fixed assets | 28 | €33,150 | €33,150 | = | 0.0% |
| Current assets | 29/58 | €118,666 | €103,652 | -€15,014 | -12.7% |
| Stocks and contracts in progress | 3 | €3,790 | €2,985 | -€805 | -21.2% |
| Stocks | 30/36 | €3,790 | €2,985 | -€805 | -21.2% |
| Amounts receivable within one year | 40/41 | €101,364 | €87,903 | -€13,461 | -13.3% |
| Other amounts receivable | 41 | €101,364 | €87,903 | -€13,461 | -13.3% |
| Cash at bank and in hand | 54/58 | €11,896 | €10,431 | -€1,465 | -12.3% |
| Deferred charges and accrued income | 490/1 | €1,616 | €2,333 | +€717 | +44.4% |
| Total equity and liabilities | 10/49 | €200,078 | €171,891 | -€28,187 | -14.1% |
| Equity | 10/15 | €100,595 | €73,822 | -€26,773 | -26.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €11,855 | €11,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Other | 1319 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,190 | €43,417 | -€26,773 | -38.1% |
| Amounts payable | 17/49 | €99,482 | €98,069 | -€1,414 | -1.4% |
| Amounts payable after more than one year | 17 | €14,336 | €6,667 | -€7,669 | -53.5% |
| Financial debts | 170/4 | €14,336 | €6,667 | -€7,669 | -53.5% |
| Amounts payable within one year | 42/48 | €85,146 | €91,401 | +€6,255 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €7,322 | €7,669 | +€347 | +4.7% |
| Financial debts | 43 | €5,035 | €3,523 | -€1,512 | -30.0% |
| Credit institutions | 430/8 | €5,035 | €3,523 | -€1,512 | -30.0% |
| Trade debts | 44 | €29,346 | €32,527 | +€3,182 | +10.8% |
| Suppliers | 440/4 | €29,346 | €32,527 | +€3,182 | +10.8% |
| Taxes, remuneration and social security | 45 | €43,444 | €37,171 | -€6,274 | -14.4% |
| Taxes | 450/3 | €23,795 | €19,323 | -€4,471 | -18.8% |
| Remuneration and social security | 454/9 | €19,649 | €17,847 | -€1,802 | -9.2% |
| Other amounts payable | 47/48 | - | €10,512 | +€10,512 | |
| Remuneration, social security and pensions | 62 | €167,326 | €169,329 | +€2,003 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,702 | €13,173 | +€471 | +3.7% |
| Other operating charges | 640/8 | €13,195 | €18,735 | +€5,540 | +42.0% |
| Gross operating margin | 9900 | €180,794 | €178,880 | -€1,914 | -1.1% |
| Operating profit (loss) | 9901 | -€12,429 | -€22,357 | -€9,928 | -79.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Non-recurring financial income | 76B | - | €1 | +€1 | |
| Financial charges | 65/66B | €5,179 | €3,589 | -€1,590 | -30.7% |
| Recurring financial charges | 65 | €5,179 | €3,589 | -€1,590 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,607 | -€25,944 | -€8,337 | -47.4% |
| Income taxes | 67/77 | €1,217 | €829 | -€388 | -31.9% |
| Profit (loss) for the period | 9904 | -€18,824 | -€26,773 | -€7,950 | -42.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,824 | -€26,773 | -€7,950 | -42.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.