LIBRAIRIE DU PARC: 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 PARC
Largest movements
- Stocks and contracts -€32,019
down €32,019 (-100%), from €32,019 to €0
- Tangible fixed assets -€13,983
down €13,983 (-22.2%), from €62,895 to €48,912
- Cash -€12,162
down €12,162 (-98.5%), from €12,348 to €186
- Receivables within one year +€10,554
up €10,554 (+10.8%), from €97,303 to €107,857
of which Trade receivables: +€107,391
- Debts within one year -€35,012
down €35,012 (-50.8%), from €68,863 to €33,851
of which Trade debts: -€32,896
- Equity -€27,362
down €27,362 (-20.2%), from €135,130 to €107,768
of which Profit (loss) carried forward: -€27,924
- Debts after one year +€14,764
up €14,764 (+2,581%), from €572 to €15,336
- Gross operating margin -€72,874
down €72,874, from €55,435 to -€17,439
- Depreciation -€8,085
no longer reported in 2023 (was €8,085)
- Taxes -€2,415
down €2,415 (-84.3%), from €2,866 to €451
- Financial charges +€822
new in 2023: €822
From the 2020 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €204,565 | €156,955 | -€47,610 | -23.3% |
| Fixed assets | 21/28 | €62,895 | €48,912 | -€13,983 | -22.2% |
| Tangible fixed assets | 22/27 | €62,895 | €48,912 | -€13,983 | -22.2% |
| Land and buildings | 22 | - | €45,000 | +€45,000 | |
| Plant, machinery and equipment | 23 | - | €2,186 | +€2,186 | |
| Other tangible fixed assets | 26 | - | €1,726 | +€1,726 | |
| Current assets | 29/58 | €141,670 | €108,043 | -€33,627 | -23.7% |
| Stocks and contracts in progress | 3 | €32,019 | €0 | -€32,019 | -100% |
| Stocks | 30/36 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €97,303 | €107,857 | +€10,554 | +10.8% |
| Trade receivables | 40 | - | €107,391 | +€107,391 | |
| Other amounts receivable | 41 | - | €466 | +€466 | |
| Cash at bank and in hand | 54/58 | €12,348 | €186 | -€12,162 | -98.5% |
| Total equity and liabilities | 10/49 | €204,565 | €156,955 | -€47,610 | -23.3% |
| Equity | 10/15 | €135,130 | €107,768 | -€27,362 | -20.2% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €26,347 | €26,909 | +€562 | +2.1% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | - | €25,049 | +€25,049 | |
| Profit (loss) carried forward | 14 | €90,183 | €62,259 | -€27,924 | -31.0% |
| Amounts payable | 17/49 | €69,435 | €49,187 | -€20,248 | -29.2% |
| Amounts payable after more than one year | 17 | €572 | €15,336 | +€14,764 | +2,581% |
| Financial debts | 170/4 | - | €15,336 | +€15,336 | |
| Amounts payable within one year | 42/48 | €68,863 | €33,851 | -€35,012 | -50.8% |
| Current portion of amounts payable after more than one year | 42 | - | €13,690 | +€13,690 | |
| Trade debts | 44 | €45,937 | €13,041 | -€32,896 | -71.6% |
| Suppliers | 440/4 | - | €13,041 | +€13,041 | |
| Taxes, remuneration and social security | 45 | - | €235 | +€235 | |
| Taxes | 450/3 | - | €235 | +€235 | |
| Other amounts payable | 47/48 | - | €6,885 | +€6,885 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,085 | - | -€8,085 | |
| Gross operating margin | 9900 | €55,435 | -€17,439 | -€72,874 | |
| Operating profit (loss) | 9901 | €43,312 | -€17,439 | -€60,751 | |
| Financial charges | 65/66B | - | €822 | +€822 | |
| Recurring financial charges | 65 | €5,086 | €822 | -€4,264 | -83.8% |
| Profit (loss) for the period before taxes | 9903 | €38,226 | -€18,261 | -€56,487 | |
| Income taxes | 67/77 | €2,866 | €451 | -€2,415 | -84.3% |
| Profit (loss) for the period | 9904 | €35,360 | -€18,712 | -€54,072 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,673 | -€18,712 | -€53,385 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.