LIBRAIRIE DESHORME: 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 DESHORME
Largest movements
- Current investments -€15,000
no longer reported in 2025 (was €15,000)
- Stocks and contracts -€7,221
down €7,221 (-21.1%), from €34,187 to €26,966
- Receivables within one year -€5,517
down €5,517 (-50.9%), from €10,834 to €5,317
of which Trade receivables: -€5,682
- Cash -€4,237
down €4,237 (-11.6%), from €36,657 to €32,420
mainly Net result for the year (-€26,789) and Trade debts (-€5,518)
- Profit (loss) carried forward -€26,789
down €26,789, from €20,326 to -€6,463
- Trade debts -€5,518
down €5,518 (-12.8%), from €42,958 to €37,440
of which Suppliers: -€5,157
- Other debts +€3,923
up €3,923 (+441%), from €889 to €4,812
- Tax, wage and social debts -€3,576
down €3,576 (-27.5%), from €13,020 to €9,445
of which Taxes: -€4,973
- Purchases and services +€63,212
up €63,212 (+19.9%), from €317,083 to €380,295
- Turnover +€54,576
up €54,576 (+14.6%), from €374,807 to €429,383
- Staff costs +€19,298
up €19,298 (+38.2%), from €50,494 to €69,792
- Gross operating margin -€8,636
down €8,636 (-15.0%), from €57,724 to €49,088
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 | €97,653 | €65,694 | -€31,960 | -32.7% |
| Fixed assets | 21/28 | €512 | €512 | = | 0.0% |
| Financial fixed assets | 28 | €512 | €512 | = | 0.0% |
| Current assets | 29/58 | €97,141 | €65,182 | -€31,960 | -32.9% |
| Stocks and contracts in progress | 3 | €34,187 | €26,966 | -€7,221 | -21.1% |
| Stocks | 30/36 | €34,187 | €26,966 | -€7,221 | -21.1% |
| Amounts receivable within one year | 40/41 | €10,834 | €5,317 | -€5,517 | -50.9% |
| Trade receivables | 40 | €8,524 | €2,842 | -€5,682 | -66.7% |
| Other amounts receivable | 41 | €2,310 | €2,475 | +€165 | +7.1% |
| Current investments | 50/53 | €15,000 | - | -€15,000 | |
| Cash at bank and in hand | 54/58 | €36,657 | €32,420 | -€4,237 | -11.6% |
| Deferred charges and accrued income | 490/1 | €463 | €478 | +€15 | +3.3% |
| Total equity and liabilities | 10/49 | €97,653 | €65,694 | -€31,960 | -32.7% |
| Equity | 10/15 | €40,786 | €13,997 | -€26,789 | -65.7% |
| 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 | €20,326 | -€6,463 | -€26,789 | |
| Amounts payable | 17/49 | €56,867 | €51,696 | -€5,171 | -9.1% |
| Amounts payable within one year | 42/48 | €56,867 | €51,696 | -€5,171 | -9.1% |
| Trade debts | 44 | €42,958 | €37,440 | -€5,518 | -12.8% |
| Suppliers | 440/4 | €42,597 | €37,440 | -€5,157 | -12.1% |
| Bills of exchange payable | 441 | €361 | - | -€361 | |
| Taxes, remuneration and social security | 45 | €13,020 | €9,445 | -€3,576 | -27.5% |
| Taxes | 450/3 | €4,973 | - | -€4,973 | |
| Remuneration and social security | 454/9 | €8,047 | €9,445 | +€1,398 | +17.4% |
| Other amounts payable | 47/48 | €889 | €4,812 | +€3,923 | +441% |
| Turnover | 70 | €374,807 | €429,383 | +€54,576 | +14.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €317,083 | €380,295 | +€63,212 | +19.9% |
| Remuneration, social security and pensions | 62 | €50,494 | €69,792 | +€19,298 | +38.2% |
| Other operating charges | 640/8 | €568 | €601 | +€34 | +5.9% |
| Gross operating margin | 9900 | €57,724 | €49,088 | -€8,636 | -15.0% |
| Operating profit (loss) | 9901 | €6,663 | -€21,305 | -€27,968 | |
| Financial income | 75/76B | €247 | €256 | +€9 | +3.8% |
| Recurring financial income | 75 | €247 | €256 | +€9 | +3.8% |
| Financial charges | 65/66B | €802 | €4,880 | +€4,078 | +509% |
| Recurring financial charges | 65 | €802 | €3,934 | +€3,132 | +391% |
| Non-recurring financial charges | 66B | - | €946 | +€946 | |
| Profit (loss) for the period before taxes | 9903 | €6,108 | -€25,929 | -€32,037 | |
| Income taxes | 67/77 | €3,832 | €860 | -€2,973 | -77.6% |
| Profit (loss) for the period | 9904 | €2,276 | -€26,789 | -€29,064 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,276 | -€26,789 | -€29,064 |
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 18 October 2026 via checked.be.