LIBRAIRIE DES HALLES: 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 HALLES
Largest movements
- Cash +€21,330
up €21,330 (+46.2%), from €46,136 to €67,466
mainly Depreciation (+€15,257) and Other debts (+€14,650)
- Tangible fixed assets -€15,257
down €15,257 (-15.8%), from €96,378 to €81,122
of which Other tangible fixed assets: -€13,872
- Stocks and contracts -€13,138
down €13,138 (-21.4%), from €61,342 to €48,204
- Receivables within one year -€5,992
down €5,992 (-36.4%), from €16,483 to €10,491
- Debts after one year -€15,232
down €15,232 (-17.1%), from €88,836 to €73,604
- Other debts +€14,650
up €14,650 (+762%), from €1,923 to €16,572
- Profit (loss) carried forward -€7,269
down €7,269 (-21.9%), from €33,196 to €25,926
- Trade debts -€6,839
down €6,839 (-14.2%), from €48,186 to €41,347
- Gross operating margin -€18,364
down €18,364 (-20.3%), from €90,564 to €72,200
- Staff costs -€4,960
down €4,960 (-8.5%), from €58,580 to €53,620
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €221,472 | €209,133 | -€12,340 | -5.6% |
| Fixed assets | 21/28 | €97,029 | €81,772 | -€15,257 | -15.7% |
| Tangible fixed assets | 22/27 | €96,378 | €81,122 | -€15,257 | -15.8% |
| Plant, machinery and equipment | 23 | €2,769 | €1,610 | -€1,159 | -41.9% |
| Furniture and vehicles | 24 | €404 | €179 | -€225 | -55.6% |
| Other tangible fixed assets | 26 | €93,205 | €79,332 | -€13,872 | -14.9% |
| Financial fixed assets | 28 | €651 | €651 | = | 0.0% |
| Current assets | 29/58 | €124,443 | €127,360 | +€2,917 | +2.3% |
| Stocks and contracts in progress | 3 | €61,342 | €48,204 | -€13,138 | -21.4% |
| Stocks | 30/36 | €61,342 | €48,204 | -€13,138 | -21.4% |
| Amounts receivable within one year | 40/41 | €16,483 | €10,491 | -€5,992 | -36.4% |
| Trade receivables | 40 | €16,483 | €10,491 | -€5,992 | -36.4% |
| Cash at bank and in hand | 54/58 | €46,136 | €67,466 | +€21,330 | +46.2% |
| Deferred charges and accrued income | 490/1 | €482 | €1,199 | +€717 | +149% |
| Total equity and liabilities | 10/49 | €221,472 | €209,133 | -€12,340 | -5.6% |
| Equity | 10/15 | €53,656 | €46,386 | -€7,269 | -13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,196 | €25,926 | -€7,269 | -21.9% |
| Amounts payable | 17/49 | €167,817 | €162,746 | -€5,070 | -3.0% |
| Amounts payable after more than one year | 17 | €88,836 | €73,604 | -€15,232 | -17.1% |
| Financial debts | 170/4 | €88,836 | €73,604 | -€15,232 | -17.1% |
| Amounts payable within one year | 42/48 | €78,981 | €88,309 | +€9,328 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €14,947 | €15,232 | +€284 | +1.9% |
| Trade debts | 44 | €48,186 | €41,347 | -€6,839 | -14.2% |
| Suppliers | 440/4 | €48,186 | €41,347 | -€6,839 | -14.2% |
| Taxes, remuneration and social security | 45 | €13,925 | €15,158 | +€1,233 | +8.9% |
| Taxes | 450/3 | €4,597 | €6,442 | +€1,845 | +40.1% |
| Remuneration and social security | 454/9 | €9,328 | €8,716 | -€612 | -6.6% |
| Other amounts payable | 47/48 | €1,923 | €16,572 | +€14,650 | +762% |
| Accrued charges and deferred income | 492/3 | - | €833 | +€833 | |
| Remuneration, social security and pensions | 62 | €58,580 | €53,620 | -€4,960 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,044 | €15,257 | +€213 | +1.4% |
| Other operating charges | 640/8 | €600 | €874 | +€274 | +45.7% |
| Non-recurring operating charges | 66A | €574 | - | -€574 | |
| Gross operating margin | 9900 | €90,564 | €72,200 | -€18,364 | -20.3% |
| Operating profit (loss) | 9901 | €15,765 | €2,449 | -€13,316 | -84.5% |
| Financial income | 75/76B | €47 | - | -€47 | |
| Recurring financial income | 75 | €47 | - | -€47 | |
| Financial charges | 65/66B | €8,903 | €9,480 | +€578 | +6.5% |
| Recurring financial charges | 65 | €8,903 | €9,480 | +€578 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €6,910 | -€7,031 | -€13,941 | |
| Income taxes | 67/77 | €241 | €238 | -€2 | -1.0% |
| Profit (loss) for the period | 9904 | €6,669 | -€7,269 | -€13,939 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,669 | -€7,269 | -€13,939 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.