LIBRAIRIE DES COLLINES: 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 DES COLLINES
Largest movements
- Cash -€35,695
down €35,695 (-37.0%), from €96,583 to €60,888
mainly Contributions, distributions and other (-€25,000) and Other debts (-€18,430)
- Receivables within one year +€15,383
up €15,383 (+34.9%), from €44,129 to €59,512
of which Trade receivables: +€20,406
- Tangible fixed assets -€6,117
down €6,117 (-83.3%), from €7,341 to €1,224
of which Furniture and vehicles: -€5,708
- Stocks and contracts +€3,259
up €3,259 (+6.5%), from €50,251 to €53,510
- Reserves -€25,000
down €25,000 (-21.2%), from €117,877 to €92,877
- Other debts -€18,430
down €18,430 (-47.0%), from €39,180 to €20,750
- Profit (loss) carried forward +€16,686
up €16,686 (+494%), from €3,378 to €20,064
- Trade debts +€3,805
up €3,805 (+10.7%), from €35,613 to €39,418
- Gross operating margin +€11,011
up €11,011 (+61.7%), from €17,845 to €28,856
- Taxes +€4,200
new in 2025: €4,200
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 | €209,328 | €186,197 | -€23,131 | -11.1% |
| Fixed assets | 21/28 | €17,286 | €11,169 | -€6,117 | -35.4% |
| Tangible fixed assets | 22/27 | €7,341 | €1,224 | -€6,117 | -83.3% |
| Plant, machinery and equipment | 23 | €1,227 | €818 | -€409 | -33.3% |
| Furniture and vehicles | 24 | €6,114 | €406 | -€5,708 | -93.4% |
| Financial fixed assets | 28 | €9,945 | €9,945 | = | 0.0% |
| Current assets | 29/58 | €192,042 | €175,028 | -€17,014 | -8.9% |
| Stocks and contracts in progress | 3 | €50,251 | €53,510 | +€3,259 | +6.5% |
| Stocks | 30/36 | €50,251 | €53,510 | +€3,259 | +6.5% |
| Amounts receivable within one year | 40/41 | €44,129 | €59,512 | +€15,383 | +34.9% |
| Trade receivables | 40 | €6,290 | €26,696 | +€20,406 | +324% |
| Other amounts receivable | 41 | €37,839 | €32,816 | -€5,023 | -13.3% |
| Cash at bank and in hand | 54/58 | €96,583 | €60,888 | -€35,695 | -37.0% |
| Deferred charges and accrued income | 490/1 | €1,079 | €1,118 | +€39 | +3.6% |
| Total equity and liabilities | 10/49 | €209,328 | €186,197 | -€23,131 | -11.1% |
| Equity | 10/15 | €129,315 | €121,001 | -€8,314 | -6.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €117,877 | €92,877 | -€25,000 | -21.2% |
| Distributable reserves | 133 | €117,877 | €92,877 | -€25,000 | -21.2% |
| Profit (loss) carried forward | 14 | €3,378 | €20,064 | +€16,686 | +494% |
| Amounts payable | 17/49 | €80,013 | €65,196 | -€14,817 | -18.5% |
| Amounts payable within one year | 42/48 | €80,013 | €64,433 | -€15,580 | -19.5% |
| Trade debts | 44 | €35,613 | €39,418 | +€3,805 | +10.7% |
| Suppliers | 440/4 | €35,613 | €39,418 | +€3,805 | +10.7% |
| Taxes, remuneration and social security | 45 | €5,220 | €4,265 | -€955 | -18.3% |
| Taxes | 450/3 | €5,220 | €4,265 | -€955 | -18.3% |
| Other amounts payable | 47/48 | €39,180 | €20,750 | -€18,430 | -47.0% |
| Accrued charges and deferred income | 492/3 | - | €763 | +€763 | |
| Remuneration, social security and pensions | 62 | €35 | €36 | +€1 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,117 | €6,117 | = | 0.0% |
| Other operating charges | 640/8 | €1,987 | €1,906 | -€81 | -4.1% |
| Non-recurring operating charges | 66A | - | €64 | +€64 | |
| Gross operating margin | 9900 | €17,845 | €28,856 | +€11,011 | +61.7% |
| Operating profit (loss) | 9901 | €9,706 | €20,733 | +€11,027 | +114% |
| Financial income | 75/76B | €1,324 | €1,190 | -€134 | -10.1% |
| Recurring financial income | 75 | €1,324 | €1,190 | -€134 | -10.1% |
| Financial charges | 65/66B | €838 | €1,037 | +€199 | +23.7% |
| Recurring financial charges | 65 | €838 | €1,037 | +€199 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €10,192 | €20,886 | +€10,694 | +105% |
| Income taxes | 67/77 | - | €4,200 | +€4,200 | |
| Profit (loss) for the period | 9904 | €10,192 | €16,686 | +€6,494 | +63.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,192 | €16,686 | +€6,494 | +63.7% |
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 24 October 2026 via checked.be.