librairie du lycee: 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 lycee
Largest movements
- Receivables within one year -€127,681
down €127,681 (-76.4%), from €167,065 to €39,384
of which Trade receivables: -€126,544
- Tangible fixed assets -€22,997
down €22,997 (-3.6%), from €630,445 to €607,447
of which Land and buildings: -€20,041
- Stocks and contracts +€11,749
up €11,749 (+18.5%), from €63,415 to €75,164
- Accrued charges and deferred income -€105,561
no longer reported in 2025 (was €105,561)
- Trade debts +€38,838
up €38,838 (+51.6%), from €75,333 to €114,171
- Debts after one year -€36,714
down €36,714 (-10.7%), from €344,153 to €307,438
- Current portion of long-term debt -€19,450
down €19,450 (-28.2%), from €68,979 to €49,529
- Profit (loss) carried forward -€13,015
down €13,015 (-11.7%), from €111,521 to €98,506
- Gross operating margin -€35,006
down €35,006 (-26.0%), from €134,484 to €99,478
- Staff costs -€12,392
down €12,392 (-17.9%), from €69,225 to €56,833
- Other operating charges +€11,958
up €11,958 (+335%), from €3,566 to €15,524
- Financial charges -€9,461
down €9,461 (-42.2%), from €22,422 to €12,961
- Taxes -€4,293
no longer reported in 2025 (was €4,293)
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 | €870,818 | €733,292 | -€137,525 | -15.8% |
| Fixed assets | 21/28 | €631,573 | €607,929 | -€23,644 | -3.7% |
| Intangible fixed assets | 21 | €647 | - | -€647 | |
| Tangible fixed assets | 22/27 | €630,445 | €607,447 | -€22,997 | -3.6% |
| Land and buildings | 22 | €616,554 | €596,513 | -€20,041 | -3.3% |
| Plant, machinery and equipment | 23 | €243 | €103 | -€140 | -57.8% |
| Furniture and vehicles | 24 | €8,493 | €6,784 | -€1,709 | -20.1% |
| Other tangible fixed assets | 26 | €5,155 | €4,048 | -€1,107 | -21.5% |
| Financial fixed assets | 28 | €481 | €481 | = | 0.0% |
| Current assets | 29/58 | €239,245 | €125,364 | -€113,881 | -47.6% |
| Stocks and contracts in progress | 3 | €63,415 | €75,164 | +€11,749 | +18.5% |
| Stocks | 30/36 | €63,415 | €75,164 | +€11,749 | +18.5% |
| Amounts receivable within one year | 40/41 | €167,065 | €39,384 | -€127,681 | -76.4% |
| Trade receivables | 40 | €157,276 | €30,732 | -€126,544 | -80.5% |
| Other amounts receivable | 41 | €9,789 | €8,652 | -€1,137 | -11.6% |
| Cash at bank and in hand | 54/58 | €8,764 | €10,815 | +€2,051 | +23.4% |
| Total equity and liabilities | 10/49 | €870,818 | €733,292 | -€137,525 | -15.8% |
| Equity | 10/15 | €131,981 | €118,966 | -€13,015 | -9.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| 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 | €111,521 | €98,506 | -€13,015 | -11.7% |
| Amounts payable | 17/49 | €738,837 | €614,327 | -€124,510 | -16.9% |
| Amounts payable after more than one year | 17 | €344,153 | €307,438 | -€36,714 | -10.7% |
| Financial debts | 170/4 | €344,153 | €307,438 | -€36,714 | -10.7% |
| Amounts payable within one year | 42/48 | €289,124 | €306,888 | +€17,765 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €68,979 | €49,529 | -€19,450 | -28.2% |
| Financial debts | 43 | €1,907 | - | -€1,907 | |
| Credit institutions | 430/8 | €1,907 | - | -€1,907 | |
| Trade debts | 44 | €75,333 | €114,171 | +€38,838 | +51.6% |
| Suppliers | 440/4 | €75,333 | €114,171 | +€38,838 | +51.6% |
| Taxes, remuneration and social security | 45 | €47,285 | €51,256 | +€3,971 | +8.4% |
| Taxes | 450/3 | €38,674 | €40,026 | +€1,352 | +3.5% |
| Remuneration and social security | 454/9 | €8,611 | €11,230 | +€2,620 | +30.4% |
| Other amounts payable | 47/48 | €95,620 | €91,932 | -€3,688 | -3.9% |
| Accrued charges and deferred income | 492/3 | €105,561 | - | -€105,561 | |
| Remuneration, social security and pensions | 62 | €69,225 | €56,833 | -€12,392 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,294 | €24,744 | -€1,550 | -5.9% |
| Other operating charges | 640/8 | €3,566 | €15,524 | +€11,958 | +335% |
| Non-recurring operating charges | 66A | - | €2,446 | +€2,446 | |
| Gross operating margin | 9900 | €134,484 | €99,478 | -€35,006 | -26.0% |
| Operating profit (loss) | 9901 | €35,399 | -€68 | -€35,468 | |
| Financial income | 75/76B | €4 | €14 | +€10 | +260% |
| Recurring financial income | 75 | €4 | €14 | +€10 | +260% |
| Financial charges | 65/66B | €22,422 | €12,961 | -€9,461 | -42.2% |
| Recurring financial charges | 65 | €22,422 | €12,961 | -€9,461 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | €12,981 | -€13,015 | -€25,996 | |
| Income taxes | 67/77 | €4,293 | - | -€4,293 | |
| Profit (loss) for the period | 9904 | €8,688 | -€13,015 | -€21,703 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,688 | -€13,015 | -€21,703 |
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 16 October 2026 via checked.be.