LIBRAIRIE DES OURS: 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 OURS
Largest movements
- Stocks and contracts -€8,939
down €8,939 (-13.5%), from €66,113 to €57,174
- Cash -€5,129
down €5,129 (-80.7%), from €6,354 to €1,225
mainly Trade debts (-€14,619) and Net result for the year (-€9,289)
- Receivables within one year -€2,608
down €2,608 (-15.8%), from €16,481 to €13,873
of which Trade receivables: -€2,608
- Trade debts -€14,619
down €14,619 (-85.4%), from €17,127 to €2,509
- Profit (loss) carried forward -€9,289
down €9,289, from €2,481 to -€6,807
- Other debts +€9,203
up €9,203 (+45.1%), from €20,419 to €29,622
- Tax, wage and social debts -€1,377
down €1,377 (-16.9%), from €8,126 to €6,750
of which Taxes: -€6,407
- Staff costs +€6,670
up €6,670 (+37.7%), from €17,685 to €24,355
- Gross operating margin -€6,413
down €6,413 (-25.0%), from €25,633 to €19,220
- Other operating charges -€654
down €654 (-25.0%), from €2,610 to €1,957
- Financial charges +€484
up €484 (+85.8%), from €564 to €1,049
of which Non-recurring financial charges: +€371
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 | €98,614 | €82,533 | -€16,081 | -16.3% |
| Fixed assets | 21/28 | €9,127 | €9,796 | +€669 | +7.3% |
| Tangible fixed assets | 22/27 | €8,905 | €9,574 | +€669 | +7.5% |
| Land and buildings | 22 | €2,950 | €2,638 | -€312 | -10.6% |
| Plant, machinery and equipment | 23 | €3,082 | €2,588 | -€494 | -16.0% |
| Furniture and vehicles | 24 | €503 | €251 | -€253 | -50.2% |
| Other tangible fixed assets | 26 | €2,371 | €4,098 | +€1,727 | +72.9% |
| Financial fixed assets | 28 | €222 | €222 | = | 0.0% |
| Current assets | 29/58 | €89,486 | €72,737 | -€16,749 | -18.7% |
| Stocks and contracts in progress | 3 | €66,113 | €57,174 | -€8,939 | -13.5% |
| Stocks | 30/36 | €66,113 | €57,174 | -€8,939 | -13.5% |
| Amounts receivable within one year | 40/41 | €16,481 | €13,873 | -€2,608 | -15.8% |
| Trade receivables | 40 | €6,481 | €3,873 | -€2,608 | -40.2% |
| Other amounts receivable | 41 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,354 | €1,225 | -€5,129 | -80.7% |
| Deferred charges and accrued income | 490/1 | €539 | €466 | -€73 | -13.6% |
| Total equity and liabilities | 10/49 | €98,614 | €82,533 | -€16,081 | -16.3% |
| Equity | 10/15 | €52,941 | €43,653 | -€9,289 | -17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,860 | €31,860 | = | 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% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,481 | -€6,807 | -€9,289 | |
| Amounts payable | 17/49 | €45,672 | €38,880 | -€6,792 | -14.9% |
| Amounts payable within one year | 42/48 | €45,672 | €38,880 | -€6,792 | -14.9% |
| Trade debts | 44 | €17,127 | €2,509 | -€14,619 | -85.4% |
| Suppliers | 440/4 | €17,127 | €2,509 | -€14,619 | -85.4% |
| Taxes, remuneration and social security | 45 | €8,126 | €6,750 | -€1,377 | -16.9% |
| Taxes | 450/3 | €8,126 | €1,719 | -€6,407 | -78.8% |
| Remuneration and social security | 454/9 | - | €5,030 | +€5,030 | |
| Other amounts payable | 47/48 | €20,419 | €29,622 | +€9,203 | +45.1% |
| Remuneration, social security and pensions | 62 | €17,685 | €24,355 | +€6,670 | +37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,251 | €1,356 | +€106 | +8.4% |
| Other operating charges | 640/8 | €2,610 | €1,957 | -€654 | -25.0% |
| Non-recurring operating charges | 66A | €634 | - | -€634 | |
| Gross operating margin | 9900 | €25,633 | €19,220 | -€6,413 | -25.0% |
| Operating profit (loss) | 9901 | €3,453 | -€8,449 | -€11,902 | |
| Financial income | 75/76B | €3 | €209 | +€206 | +6,545% |
| Recurring financial income | 75 | €3 | €209 | +€206 | +6,545% |
| Financial charges | 65/66B | €564 | €1,049 | +€484 | +85.8% |
| Recurring financial charges | 65 | €564 | €678 | +€113 | +20.0% |
| Non-recurring financial charges | 66B | - | €371 | +€371 | |
| Profit (loss) for the period before taxes | 9903 | €2,892 | -€9,289 | -€12,181 | |
| Profit (loss) for the period | 9904 | €2,892 | -€9,289 | -€12,181 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,892 | -€9,289 | -€12,181 |
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 25 October 2026 via checked.be.