LIBRAIRIE DU NOYER: 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 NOYER
Largest movements
- Receivables within one year -€43,203
down €43,203 (-58.0%), from €74,546 to €31,343
of which Other amounts receivable: -€61,476
- Stocks and contracts +€23,614
up €23,614 (+97.3%), from €24,257 to €47,870
- Financial fixed assets -€14,725
down €14,725 (-100%), from €14,725 to €0
- Cash +€12,441
up €12,441 (+97.7%), from €12,728 to €25,170
mainly Receivables within one year (+€43,203) and Investment in fixed assets (net) (+€14,725)
- Current investments -€4,555
no longer reported in 2024 (was €4,555)
- Debts after one year -€14,758
down €14,758 (-100%), from €14,758 to €0
- Profit (loss) carried forward -€10,240
down €10,240 (-20.5%), from €49,887 to €39,647
- Other debts -€4,819
down €4,819 (-21.0%), from €22,911 to €18,093
- Tax, wage and social debts +€3,311
up €3,311 (+228,352%), from €1 to €3,313
- Trade debts -€1,465
down €1,465 (-6.3%), from €23,373 to €21,907
- Other operating charges -€892
down €892 (-56.2%), from €1,588 to €696
- Taxes +€699
up €699 (+567%), from €123 to €822
- Financial charges +€575
up €575 (+98.1%), from €587 to €1,162
- Financial income +€363
up €363 (+307%), from €118 to €481
- Gross operating margin -€344
down €344 (-4.2%), from €8,105 to €7,761
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 | €139,105 | €111,134 | -€27,971 | -20.1% |
| Fixed assets | 21/28 | €23,019 | €6,693 | -€16,327 | -70.9% |
| Tangible fixed assets | 22/27 | €8,294 | €6,693 | -€1,602 | -19.3% |
| Plant, machinery and equipment | 23 | €371 | €255 | -€116 | -31.2% |
| Furniture and vehicles | 24 | €5,322 | €4,779 | -€543 | -10.2% |
| Other tangible fixed assets | 26 | €2,601 | €1,659 | -€943 | -36.2% |
| Financial fixed assets | 28 | €14,725 | €0 | -€14,725 | -100% |
| Current assets | 29/58 | €116,086 | €104,441 | -€11,645 | -10.0% |
| Stocks and contracts in progress | 3 | €24,257 | €47,870 | +€23,614 | +97.3% |
| Stocks | 30/36 | €24,257 | €47,870 | +€23,614 | +97.3% |
| Amounts receivable within one year | 40/41 | €74,546 | €31,343 | -€43,203 | -58.0% |
| Trade receivables | 40 | €9,015 | €27,288 | +€18,273 | +203% |
| Other amounts receivable | 41 | €65,531 | €4,055 | -€61,476 | -93.8% |
| Current investments | 50/53 | €4,555 | - | -€4,555 | |
| Cash at bank and in hand | 54/58 | €12,728 | €25,170 | +€12,441 | +97.7% |
| Deferred charges and accrued income | 490/1 | - | €58 | +€58 | |
| Total equity and liabilities | 10/49 | €139,105 | €111,134 | -€27,971 | -20.1% |
| Equity | 10/15 | €77,847 | €67,607 | -€10,240 | -13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,360 | €9,360 | = | 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 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,887 | €39,647 | -€10,240 | -20.5% |
| Amounts payable | 17/49 | €61,258 | €43,527 | -€17,731 | -28.9% |
| Amounts payable after more than one year | 17 | €14,758 | €0 | -€14,758 | -100% |
| Financial debts | 170/4 | €14,758 | €0 | -€14,758 | -100% |
| Amounts payable within one year | 42/48 | €46,501 | €43,527 | -€2,974 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €215 | €215 | -€1 | -0.3% |
| Trade debts | 44 | €23,373 | €21,907 | -€1,465 | -6.3% |
| Suppliers | 440/4 | €23,373 | €21,907 | -€1,465 | -6.3% |
| Taxes, remuneration and social security | 45 | €1 | €3,313 | +€3,311 | +228,352% |
| Taxes | 450/3 | €1 | €3,313 | +€3,311 | +228,352% |
| Other amounts payable | 47/48 | €22,911 | €18,093 | -€4,819 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,913 | €1,602 | -€312 | -16.3% |
| Other operating charges | 640/8 | €1,588 | €696 | -€892 | -56.2% |
| Non-recurring operating charges | 66A | €1,653 | €14,201 | +€12,548 | +759% |
| Gross operating margin | 9900 | €8,105 | €7,761 | -€344 | -4.2% |
| Operating profit (loss) | 9901 | €2,951 | -€8,737 | -€11,688 | |
| Financial income | 75/76B | €118 | €481 | +€363 | +307% |
| Recurring financial income | 75 | €118 | €481 | +€363 | +307% |
| Financial charges | 65/66B | €587 | €1,162 | +€575 | +98.1% |
| Recurring financial charges | 65 | €587 | €1,162 | +€575 | +98.1% |
| Profit (loss) for the period before taxes | 9903 | €2,482 | -€9,419 | -€11,900 | |
| Income taxes | 67/77 | €123 | €822 | +€699 | +567% |
| Profit (loss) for the period | 9904 | €2,359 | -€10,240 | -€12,599 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,359 | -€10,240 | -€12,599 |
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 26 October 2026 via checked.be.