LIBRAIRIE DEBAISE: 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 DEBAISE
Largest movements
- Receivables within one year -€37,172
down €37,172 (-69.9%), from €53,185 to €16,013
of which Other amounts receivable: -€35,306
- Tangible fixed assets -€12,118
down €12,118 (-6.5%), from €187,802 to €175,685
of which Furniture and vehicles: -€7,792
- Stocks and contracts +€5,735
up €5,735 (+10.7%), from €53,348 to €59,082
- Reserves -€14,000
down €14,000 (-4.6%), from €301,100 to €287,100
of which Distributable reserves: -€14,000
- Profit (loss) carried forward -€10,632
down €10,632, from €0 to -€10,632
- Debts after one year -€9,665
down €9,665 (-24.2%), from €39,912 to €30,247
- Other debts -€5,544
down €5,544 (-11.5%), from €48,070 to €42,526
- Taxes +€17,101
up €17,101 (+257%), from €6,667 to €23,768
- Gross operating margin -€8,192
down €8,192 (-6.8%), from €120,423 to €112,231
- Other operating charges -€7,282
down €7,282 (-75.7%), from €9,624 to €2,341
- Depreciation +€2,394
up €2,394 (+12.9%), from €18,512 to €20,906
- Financial income -€2,007
down €2,007 (-57.7%), from €3,482 to €1,474
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 | €493,948 | €450,739 | -€43,208 | -8.7% |
| Fixed assets | 21/28 | €194,581 | €182,473 | -€12,108 | -6.2% |
| Tangible fixed assets | 22/27 | €187,802 | €175,685 | -€12,118 | -6.5% |
| Land and buildings | 22 | €153,911 | €150,302 | -€3,609 | -2.3% |
| Plant, machinery and equipment | 23 | €817 | €101 | -€716 | -87.7% |
| Furniture and vehicles | 24 | €33,075 | €25,282 | -€7,792 | -23.6% |
| Financial fixed assets | 28 | €6,778 | €6,788 | +€10 | +0.1% |
| Current assets | 29/58 | €299,367 | €268,266 | -€31,101 | -10.4% |
| Stocks and contracts in progress | 3 | €53,348 | €59,082 | +€5,735 | +10.7% |
| Stocks | 30/36 | €53,348 | €59,082 | +€5,735 | +10.7% |
| Amounts receivable within one year | 40/41 | €53,185 | €16,013 | -€37,172 | -69.9% |
| Trade receivables | 40 | €4,190 | €2,324 | -€1,866 | -44.5% |
| Other amounts receivable | 41 | €48,994 | €13,688 | -€35,306 | -72.1% |
| Cash at bank and in hand | 54/58 | €183,114 | €185,910 | +€2,796 | +1.5% |
| Deferred charges and accrued income | 490/1 | €9,721 | €7,262 | -€2,460 | -25.3% |
| Total equity and liabilities | 10/49 | €493,948 | €450,739 | -€43,208 | -8.7% |
| Equity | 10/15 | €321,100 | €296,468 | -€24,632 | -7.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €301,100 | €287,100 | -€14,000 | -4.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €299,100 | €285,100 | -€14,000 | -4.7% |
| Profit (loss) carried forward | 14 | €0 | -€10,632 | -€10,632 | |
| Amounts payable | 17/49 | €172,847 | €154,271 | -€18,576 | -10.7% |
| Amounts payable after more than one year | 17 | €39,912 | €30,247 | -€9,665 | -24.2% |
| Financial debts | 170/4 | €39,912 | €30,247 | -€9,665 | -24.2% |
| Amounts payable within one year | 42/48 | €132,936 | €123,905 | -€9,031 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €9,326 | €9,665 | +€339 | +3.6% |
| Trade debts | 44 | €58,086 | €55,853 | -€2,234 | -3.8% |
| Suppliers | 440/4 | €58,086 | €55,853 | -€2,234 | -3.8% |
| Taxes, remuneration and social security | 45 | €17,453 | €15,860 | -€1,593 | -9.1% |
| Taxes | 450/3 | €2,530 | €6,684 | +€4,154 | +164% |
| Remuneration and social security | 454/9 | €14,923 | €9,176 | -€5,747 | -38.5% |
| Other amounts payable | 47/48 | €48,070 | €42,526 | -€5,544 | -11.5% |
| Accrued charges and deferred income | 492/3 | - | €120 | +€120 | |
| Remuneration, social security and pensions | 62 | €63,437 | €61,523 | -€1,914 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,512 | €20,906 | +€2,394 | +12.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€304 | -€304 | |
| Other operating charges | 640/8 | €9,624 | €2,341 | -€7,282 | -75.7% |
| Non-recurring operating charges | 66A | €193 | €8,480 | +€8,288 | +4,296% |
| Gross operating margin | 9900 | €120,423 | €112,231 | -€8,192 | -6.8% |
| Operating profit (loss) | 9901 | €28,658 | €19,284 | -€9,374 | -32.7% |
| Financial income | 75/76B | €3,482 | €1,474 | -€2,007 | -57.7% |
| Recurring financial income | 75 | €3,482 | €1,474 | -€2,007 | -57.7% |
| Financial charges | 65/66B | €5,624 | €7,623 | +€1,999 | +35.5% |
| Recurring financial charges | 65 | €5,624 | €7,623 | +€1,999 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | €26,516 | €13,136 | -€13,380 | -50.5% |
| Income taxes | 67/77 | €6,667 | €23,768 | +€17,101 | +257% |
| Profit (loss) for the period | 9904 | €19,849 | -€10,632 | -€30,481 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,849 | -€10,632 | -€30,481 |
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 17 October 2026 via checked.be.