LIBRAIRIE ERASME: what changed
What changed
LIBRAIRIE ERASME
NACE 47.621, Retail sale of newspapers and periodicals
filed annual accounts (NBB)
Net result for the year
-€12,289
2024 · €518-€12,806
Equity
€57,818
2024 · €70,107-€12,289
Cash
€36,251
2024 · €55,740-€19,489
Balance sheet total
€78,377
2024 · €101,088-€22,711
Largest movements
Assets
- Cash -€19,489
down €19,489 (-35.0%), from €55,740 to €36,251
mainly Net result for the year (-€12,289) and Trade debts (-€9,571)
- Receivables within one year -€2,419
down €2,419 (-29.6%), from €8,186 to €5,767
of which Trade receivables: -€3,303
Equity and liabilities
- Profit (loss) carried forward -€12,289
down €12,289, from €1,147 to -€11,142
- Trade debts -€9,571
down €9,571 (-41.5%), from €23,068 to €13,497
Income statement
- Staff costs +€6,379
up €6,379 (+16.8%), from €37,947 to €44,326
- Gross operating margin -€5,899
down €5,899 (-15.0%), from €39,311 to €33,413
- Financial income -€415
down €415 (-99.8%), from €416 to €1
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€518
Gross operating margin
-€5,899
Staff costs
-€6,379
Depreciation
-€312
Other operating charges
-€11
Financial income
-€415
Financial charges
-€163
Taxes
+€373
Result 2025
-€12,289
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€19,489
Investment
€0
Financing
€0
Cash 2024
€55,740
From operations (derived)
-€19,489
Net result for the year
-€12,289
Depreciation
+€464
Stocks and contracts
+€731
Receivables within one year
+€2,419
Deferred charges and accrued income
-€392
Trade debts
-€9,571
Tax, wage and social debts
-€863
Accrued charges and deferred income
+€12
Cash 2025
€36,251
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,088 | €78,377 | -€22,711 | -22.5% |
| Fixed assets | 21/28 | €4,762 | €4,299 | -€464 | -9.7% |
| Tangible fixed assets | 22/27 | €4,484 | €4,020 | -€464 | -10.3% |
| Plant, machinery and equipment | 23 | €4,484 | €4,020 | -€464 | -10.3% |
| Financial fixed assets | 28 | €279 | €279 | = | 0.0% |
| Current assets | 29/58 | €96,325 | €74,078 | -€22,247 | -23.1% |
| Stocks and contracts in progress | 3 | €30,911 | €30,180 | -€731 | -2.4% |
| Stocks | 30/36 | €30,911 | €30,180 | -€731 | -2.4% |
| Amounts receivable within one year | 40/41 | €8,186 | €5,767 | -€2,419 | -29.6% |
| Trade receivables | 40 | €8,186 | €4,883 | -€3,303 | -40.3% |
| Other amounts receivable | 41 | - | €884 | +€884 | |
| Cash at bank and in hand | 54/58 | €55,740 | €36,251 | -€19,489 | -35.0% |
| Deferred charges and accrued income | 490/1 | €1,488 | €1,880 | +€392 | +26.3% |
| Total equity and liabilities | 10/49 | €101,088 | €78,377 | -€22,711 | -22.5% |
| Equity | 10/15 | €70,107 | €57,818 | -€12,289 | -17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,360 | €50,360 | = | 0.0% |
| Distributable reserves | 133 | €50,360 | €50,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,147 | -€11,142 | -€12,289 | |
| Amounts payable | 17/49 | €30,981 | €20,559 | -€10,422 | -33.6% |
| Amounts payable within one year | 42/48 | €30,594 | €20,159 | -€10,434 | -34.1% |
| Trade debts | 44 | €23,068 | €13,497 | -€9,571 | -41.5% |
| Suppliers | 440/4 | €23,068 | €13,497 | -€9,571 | -41.5% |
| Taxes, remuneration and social security | 45 | €7,525 | €6,662 | -€863 | -11.5% |
| Taxes | 450/3 | €1,527 | €618 | -€908 | -59.5% |
| Remuneration and social security | 454/9 | €5,999 | €6,044 | +€45 | +0.8% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Remuneration, social security and pensions | 62 | €37,947 | €44,326 | +€6,379 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152 | €464 | +€312 | +205% |
| Other operating charges | 640/8 | €340 | €352 | +€11 | +3.4% |
| Gross operating margin | 9900 | €39,311 | €33,413 | -€5,899 | -15.0% |
| Operating profit (loss) | 9901 | €873 | -€11,729 | -€12,602 | |
| Financial income | 75/76B | €416 | €1 | -€415 | -99.8% |
| Recurring financial income | 75 | €416 | €1 | -€415 | -99.8% |
| Financial charges | 65/66B | €398 | €561 | +€163 | +41.0% |
| Recurring financial charges | 65 | €398 | €561 | +€163 | +41.0% |
| Profit (loss) for the period before taxes | 9903 | €891 | -€12,289 | -€13,180 | |
| Income taxes | 67/77 | €373 | €0 | -€373 | -100% |
| Profit (loss) for the period | 9904 | €518 | -€12,289 | -€12,806 | |
| Profit (loss) for the period to be appropriated | 9905 | €518 | -€12,289 | -€12,806 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.