LIBRAIRIE DU CHARNOIS: 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 DU CHARNOIS
Largest movements
- Cash -€8,193
down €8,193 (-92.7%), from €8,841 to €648
mainly Debts after one year (-€10,003) and Deferred charges and accrued income (-€6,789)
- Deferred charges and accrued income +€6,789
up €6,789 (+3,347%), from €203 to €6,992
- Stocks and contracts +€4,033
up €4,033 (+7.1%), from €56,696 to €60,730
- Tangible fixed assets -€3,418
down €3,418 (-25.4%), from €13,447 to €10,029
of which Furniture and vehicles: -€4,816
- Intangible fixed assets -€1,000
down €1,000 (-10.3%), from €9,746 to €8,746
- Debts after one year -€10,003
down €10,003 (-25.6%), from €39,014 to €29,011
- Profit (loss) carried forward +€4,367
up €4,367 (+21.7%), from €20,136 to €24,502
- Trade debts +€3,476
up €3,476 (+37.6%), from €9,240 to €12,717
- Tax, wage and social debts +€1,028
up €1,028 (+15.0%), from €6,871 to €7,899
of which Remuneration and social security: +€713
- Staff costs +€6,606
new in 2025: €6,606
- Financial charges +€5,524
up €5,524 (+420%), from €1,317 to €6,840
of which Financial charges: +€3,405
- Gross operating margin -€4,051
down €4,051 (-14.1%), from €28,824 to €24,773
- Taxes -€3,449
down €3,449 (-64.9%), from €5,318 to €1,869
- Depreciation +€2,795
up €2,795 (+233%), from €1,200 to €3,995
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 | €95,317 | €94,504 | -€813 | -0.9% |
| Fixed assets | 21/28 | €25,195 | €21,217 | -€3,978 | -15.8% |
| Intangible fixed assets | 21 | €9,746 | €8,746 | -€1,000 | -10.3% |
| Tangible fixed assets | 22/27 | €13,447 | €10,029 | -€3,418 | -25.4% |
| Plant, machinery and equipment | 23 | - | €1,398 | +€1,398 | |
| Furniture and vehicles | 24 | €13,447 | €8,631 | -€4,816 | -35.8% |
| Financial fixed assets | 28 | €2,002 | €2,442 | +€440 | +22.0% |
| Current assets | 29/58 | €70,122 | €73,287 | +€3,165 | +4.5% |
| Stocks and contracts in progress | 3 | €56,696 | €60,730 | +€4,033 | +7.1% |
| Stocks | 30/36 | €56,696 | €60,730 | +€4,033 | +7.1% |
| Amounts receivable within one year | 40/41 | €4,382 | €4,917 | +€535 | +12.2% |
| Trade receivables | 40 | €2,788 | €4,194 | +€1,407 | +50.5% |
| Other amounts receivable | 41 | €1,594 | €722 | -€872 | -54.7% |
| Cash at bank and in hand | 54/58 | €8,841 | €648 | -€8,193 | -92.7% |
| Deferred charges and accrued income | 490/1 | €203 | €6,992 | +€6,789 | +3,347% |
| Total equity and liabilities | 10/49 | €95,317 | €94,504 | -€813 | -0.9% |
| Equity | 10/15 | €27,636 | €32,002 | +€4,367 | +15.8% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,136 | €24,502 | +€4,367 | +21.7% |
| Amounts payable | 17/49 | €67,681 | €62,501 | -€5,180 | -7.7% |
| Amounts payable after more than one year | 17 | €39,014 | €29,011 | -€10,003 | -25.6% |
| Financial debts | 170/4 | €39,014 | €29,011 | -€10,003 | -25.6% |
| Amounts payable within one year | 42/48 | €28,471 | €33,378 | +€4,906 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €11,216 | €11,929 | +€713 | +6.4% |
| Trade debts | 44 | €9,240 | €12,717 | +€3,476 | +37.6% |
| Suppliers | 440/4 | €9,240 | €12,717 | +€3,476 | +37.6% |
| Taxes, remuneration and social security | 45 | €6,871 | €7,899 | +€1,028 | +15.0% |
| Taxes | 450/3 | €6,871 | €7,187 | +€316 | +4.6% |
| Remuneration and social security | 454/9 | - | €713 | +€713 | |
| Other amounts payable | 47/48 | €1,144 | €833 | -€311 | -27.2% |
| Accrued charges and deferred income | 492/3 | €196 | €112 | -€84 | -42.7% |
| Remuneration, social security and pensions | 62 | - | €6,606 | +€6,606 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,200 | €3,995 | +€2,795 | +233% |
| Other operating charges | 640/8 | €21 | €264 | +€242 | +1,130% |
| Gross operating margin | 9900 | €28,824 | €24,773 | -€4,051 | -14.1% |
| Operating profit (loss) | 9901 | €27,603 | €13,909 | -€13,694 | -49.6% |
| Financial charges | 65/66B | €1,317 | €6,840 | +€5,524 | +420% |
| Recurring financial charges | 65 | €1,317 | €4,722 | +€3,405 | +259% |
| Non-recurring financial charges | 66B | - | €2,118 | +€2,118 | |
| Profit (loss) for the period before taxes | 9903 | €26,287 | €7,069 | -€19,218 | -73.1% |
| Income taxes | 67/77 | €5,318 | €1,869 | -€3,449 | -64.9% |
| Profit (loss) for the period | 9904 | €20,969 | €5,200 | -€15,769 | -75.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,969 | €5,200 | -€15,769 | -75.2% |
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 30 October 2026 via checked.be.