LIBRAIRIE ERIC PLAINEVAUX: 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 ERIC PLAINEVAUX
Largest movements
- Tangible fixed assets -€1,245
down €1,245 (-43.0%), from €2,897 to €1,653
- Cash +€101
up €101 (+477%), from €21 to €123
mainly Net result for the year (+€1,435) and Depreciation (+€1,245)
- Other debts -€1,471
down €1,471 (-5.8%), from €25,395 to €23,924
- Profit (loss) carried forward +€1,435
up €1,435 (+4.6%), from -€31,177 to -€29,742
- Trade debts -€1,080
down €1,080 (-86.3%), from €1,252 to €172
- Financial charges -€13,752
down €13,752 (-97.2%), from €14,142 to €390
of which Non-recurring financial charges: -€11,875
- Financial income +€5,454
up €5,454 (+11,922%), from €46 to €5,500
of which Non-recurring financial income: +€5,500
- Gross operating margin -€5,065
down €5,065, from €3,765 to -€1,300
- Other operating charges -€601
down €601 (-34.7%), from €1,731 to €1,131
- Depreciation +€118
up €118 (+10.5%), from €1,127 to €1,245
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 | €3,590 | €2,473 | -€1,116 | -31.1% |
| Fixed assets | 21/28 | €2,897 | €1,653 | -€1,245 | -43.0% |
| Tangible fixed assets | 22/27 | €2,897 | €1,653 | -€1,245 | -43.0% |
| Furniture and vehicles | 24 | €2,897 | €1,653 | -€1,245 | -43.0% |
| Current assets | 29/58 | €692 | €821 | +€128 | +18.5% |
| Cash at bank and in hand | 54/58 | €21 | €123 | +€101 | +477% |
| Deferred charges and accrued income | 490/1 | €671 | €698 | +€27 | +4.0% |
| Total equity and liabilities | 10/49 | €3,590 | €2,473 | -€1,116 | -31.1% |
| Equity | 10/15 | -€23,117 | -€21,682 | +€1,435 | +6.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,177 | -€29,742 | +€1,435 | +4.6% |
| Amounts payable | 17/49 | €26,707 | €24,155 | -€2,551 | -9.6% |
| Amounts payable within one year | 42/48 | €26,647 | €24,095 | -€2,551 | -9.6% |
| Trade debts | 44 | €1,252 | €172 | -€1,080 | -86.3% |
| Suppliers | 440/4 | €1,252 | €172 | -€1,080 | -86.3% |
| Other amounts payable | 47/48 | €25,395 | €23,924 | -€1,471 | -5.8% |
| Accrued charges and deferred income | 492/3 | €60 | €60 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,127 | €1,245 | +€118 | +10.5% |
| Other operating charges | 640/8 | €1,731 | €1,131 | -€601 | -34.7% |
| Gross operating margin | 9900 | €3,765 | -€1,300 | -€5,065 | |
| Operating profit (loss) | 9901 | €908 | -€3,675 | -€4,583 | |
| Financial income | 75/76B | €46 | €5,500 | +€5,454 | +11,922% |
| Recurring financial income | 75 | €46 | €5,500 | +€5,454 | +11,922% |
| Non-recurring financial income | 76B | - | €5,500 | +€5,500 | |
| Financial charges | 65/66B | €14,142 | €390 | -€13,752 | -97.2% |
| Recurring financial charges | 65 | €2,267 | €390 | -€1,877 | -82.8% |
| Non-recurring financial charges | 66B | €11,875 | - | -€11,875 | |
| Profit (loss) for the period before taxes | 9903 | -€13,189 | €1,435 | +€14,624 | |
| Income taxes | 67/77 | -€0 | - | +€0 | |
| Profit (loss) for the period | 9904 | -€13,189 | €1,435 | +€14,624 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,189 | €1,435 | +€14,624 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.