LIBRAIRIE DU PETRIA: 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 PETRIA
Largest movements
- Receivables within one year -€29,009
down €29,009 (-56.7%), from €51,207 to €22,198
of which Trade receivables: -€32,469
- Stocks and contracts -€16,727
down €16,727 (-65.8%), from €25,427 to €8,700
- Cash +€12,619
up €12,619 (+404%), from €3,127 to €15,746
mainly Receivables within one year (+€29,009) and Stocks and contracts (+€16,727)
- Trade debts -€16,743
down €16,743 (-44.8%), from €37,391 to €20,648
- Profit (loss) carried forward -€14,465
down €14,465 (-46.3%), from €31,267 to €16,802
- Other debts -€4,840
no longer reported in 2025 (was €4,840)
- Tax, wage and social debts +€3,531
up €3,531 (+498%), from €709 to €4,240
- Gross operating margin -€12,497
down €12,497, from €3,742 to -€8,755
- Other operating charges -€1,524
down €1,524 (-38.1%), from €3,995 to €2,471
- Write-downs -€1,200
new in 2025: -€1,200
- Depreciation -€832
down €832 (-58.1%), from €1,432 to €600
- Financial charges +€518
up €518 (+15.0%), from €3,448 to €3,966
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 | €81,027 | €48,510 | -€32,517 | -40.1% |
| Fixed assets | 21/28 | €1,266 | €1,866 | +€600 | +47.4% |
| Tangible fixed assets | 22/27 | €1,266 | €1,866 | +€600 | +47.4% |
| Plant, machinery and equipment | 23 | €1,266 | €1,866 | +€600 | +47.4% |
| Current assets | 29/58 | €79,761 | €46,644 | -€33,117 | -41.5% |
| Stocks and contracts in progress | 3 | €25,427 | €8,700 | -€16,727 | -65.8% |
| Stocks | 30/36 | €25,427 | €8,700 | -€16,727 | -65.8% |
| Amounts receivable within one year | 40/41 | €51,207 | €22,198 | -€29,009 | -56.7% |
| Trade receivables | 40 | €46,776 | €14,307 | -€32,469 | -69.4% |
| Other amounts receivable | 41 | €4,431 | €7,891 | +€3,460 | +78.1% |
| Cash at bank and in hand | 54/58 | €3,127 | €15,746 | +€12,619 | +404% |
| Total equity and liabilities | 10/49 | €81,027 | €48,510 | -€32,517 | -40.1% |
| Equity | 10/15 | €38,087 | €23,622 | -€14,465 | -38.0% |
| Contributions | 10/11 | €6,820 | €6,820 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,267 | €16,802 | -€14,465 | -46.3% |
| Amounts payable | 17/49 | €42,940 | €24,888 | -€18,052 | -42.0% |
| Amounts payable within one year | 42/48 | €42,940 | €24,888 | -€18,052 | -42.0% |
| Trade debts | 44 | €37,391 | €20,648 | -€16,743 | -44.8% |
| Suppliers | 440/4 | €37,391 | €20,648 | -€16,743 | -44.8% |
| Taxes, remuneration and social security | 45 | €709 | €4,240 | +€3,531 | +498% |
| Taxes | 450/3 | €709 | €4,240 | +€3,531 | +498% |
| Other amounts payable | 47/48 | €4,840 | - | -€4,840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,432 | €600 | -€832 | -58.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,200 | -€1,200 | |
| Other operating charges | 640/8 | €3,995 | €2,471 | -€1,524 | -38.1% |
| Gross operating margin | 9900 | €3,742 | -€8,755 | -€12,497 | |
| Operating profit (loss) | 9901 | -€1,685 | -€10,626 | -€8,941 | -531% |
| Financial income | 75/76B | - | €127 | +€127 | |
| Recurring financial income | 75 | - | €127 | +€127 | |
| Financial charges | 65/66B | €3,448 | €3,966 | +€518 | +15.0% |
| Recurring financial charges | 65 | €3,448 | €3,966 | +€518 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,133 | -€14,465 | -€9,332 | -182% |
| Profit (loss) for the period | 9904 | -€5,133 | -€14,465 | -€9,332 | -182% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,133 | -€14,465 | -€9,332 | -182% |
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 26 October 2026 via checked.be.