Librairie Debray: what changed
Two fiscal 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 Debray
Largest movements
- Cash -€4,361
down €4,361 (-17.3%), from €25,237 to €20,876
mainly Tax, wage and social debts (-€4,466) and Net result for the year (-€2,412)
- Tax, wage and social debts -€4,466
down €4,466 (-13.8%), from €32,456 to €27,990
of which Remuneration and social security: -€4,466
- Trade debts +€2,517
new in 2023: €2,517
- Profit (loss) carried forward -€2,412
down €2,412 (-5.2%), from -€46,247 to -€48,659
- Gross operating margin -€3,004
down €3,004, from €1,102 to -€1,902
- Staff costs -€1,123
no longer reported in 2023 (was €1,123)
- Financial charges +€247
up €247 (+85.5%), from €289 to €536
- Other operating charges -€209
no longer reported in 2023 (was €209)
- Financial income +€23
up €23 (+766.7%), from €3 to €26
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,975 | €21,614 | -€4,361 | -16.8% |
| Fixed assets | 21/28 | €620 | €620 | = | 0.0% |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €25,355 | €20,994 | -€4,361 | -17.2% |
| Amounts receivable within one year | 40/41 | €118 | €118 | = | 0.0% |
| Other amounts receivable | 41 | €118 | €118 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,237 | €20,876 | -€4,361 | -17.3% |
| Total equity and liabilities | 10/49 | €25,975 | €21,614 | -€4,361 | -16.8% |
| Equity | 10/15 | -€28,273 | -€30,685 | -€2,412 | -8.5% |
| Contributions | 10/11 | €15,974 | €15,974 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,247 | -€48,659 | -€2,412 | -5.2% |
| Amounts payable | 17/49 | €54,248 | €52,299 | -€1,949 | -3.6% |
| Amounts payable within one year | 42/48 | €54,248 | €52,299 | -€1,949 | -3.6% |
| Trade debts | 44 | - | €2,517 | +€2,517 | |
| Suppliers | 440/4 | - | €2,517 | +€2,517 | |
| Taxes, remuneration and social security | 45 | €32,456 | €27,990 | -€4,466 | -13.8% |
| Taxes | 450/3 | €236 | €236 | = | 0.0% |
| Remuneration and social security | 454/9 | €32,220 | €27,754 | -€4,466 | -13.9% |
| Other amounts payable | 47/48 | €21,792 | €21,792 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,123 | - | -€1,123 | |
| Other operating charges | 640/8 | €209 | - | -€209 | |
| Gross operating margin | 9900 | €1,102 | -€1,902 | -€3,004 | |
| Operating profit (loss) | 9901 | -€230 | -€1,902 | -€1,672 | -727.0% |
| Financial income | 75/76B | €3 | €26 | +€23 | +766.7% |
| Recurring financial income | 75 | €3 | €26 | +€23 | +766.7% |
| Financial charges | 65/66B | €289 | €536 | +€247 | +85.5% |
| Recurring financial charges | 65 | €289 | €536 | +€247 | +85.5% |
| Profit (loss) for the period before taxes | 9903 | -€516 | -€2,412 | -€1,896 | -367.4% |
| Profit (loss) for the period | 9904 | -€516 | -€2,412 | -€1,896 | -367.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€516 | -€2,412 | -€1,896 | -367.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.