Librairie Flagey: 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 Flagey
Largest movements
- Receivables within one year +€39,118
up €39,118 (+73.8%), from €53,038 to €92,157
of which Trade receivables: +€22,608
- Cash +€24,417
up €24,417 (+84.1%), from €29,043 to €53,460
mainly Trade debts (+€76,794) and Depreciation (+€14,622)
- Tangible fixed assets -€13,615
down €13,615 (-21.6%), from €62,949 to €49,334
- Deferred charges and accrued income +€9,292
up €9,292 (+407%), from €2,281 to €11,574
- Trade debts +€76,794
up €76,794 (+40.8%), from €188,070 to €264,864
- Tax, wage and social debts -€15,586
down €15,586 (-23.7%), from €65,895 to €50,309
of which Remuneration and social security: -€8,994
- Debts after one year -€15,402
down €15,402 (-41.6%), from €37,014 to €21,612
- Profit (loss) carried forward +€13,503
up €13,503 (+60.2%), from -€22,445 to -€8,943
- Gross operating margin +€12,899
up €12,899 (+4.0%), from €323,782 to €336,681
- Taxes +€11,855
up €11,855 (+86.9%), from €13,641 to €25,496
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 | €389,167 | €445,074 | +€55,907 | +14.4% |
| Fixed assets | 21/28 | €63,609 | €50,236 | -€13,373 | -21.0% |
| Tangible fixed assets | 22/27 | €62,949 | €49,334 | -€13,615 | -21.6% |
| Land and buildings | 22 | €39,238 | €33,000 | -€6,239 | -15.9% |
| Plant, machinery and equipment | 23 | €8,171 | €7,169 | -€1,002 | -12.3% |
| Furniture and vehicles | 24 | €15,299 | €9,165 | -€6,134 | -40.1% |
| Other tangible fixed assets | 26 | €240 | - | -€240 | |
| Financial fixed assets | 28 | €660 | €902 | +€242 | +36.7% |
| Current assets | 29/58 | €325,558 | €394,838 | +€69,280 | +21.3% |
| Stocks and contracts in progress | 3 | €241,196 | €237,648 | -€3,548 | -1.5% |
| Stocks | 30/36 | €241,196 | €237,648 | -€3,548 | -1.5% |
| Amounts receivable within one year | 40/41 | €53,038 | €92,157 | +€39,118 | +73.8% |
| Trade receivables | 40 | €9,608 | €32,216 | +€22,608 | +235% |
| Other amounts receivable | 41 | €43,430 | €59,941 | +€16,511 | +38.0% |
| Cash at bank and in hand | 54/58 | €29,043 | €53,460 | +€24,417 | +84.1% |
| Deferred charges and accrued income | 490/1 | €2,281 | €11,574 | +€9,292 | +407% |
| Total equity and liabilities | 10/49 | €389,167 | €445,074 | +€55,907 | +14.4% |
| Equity | 10/15 | €55,174 | €68,677 | +€13,503 | +24.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €57,620 | €57,620 | = | 0.0% |
| Distributable reserves | 133 | €57,620 | €57,620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,445 | -€8,943 | +€13,503 | +60.2% |
| Amounts payable | 17/49 | €333,993 | €376,397 | +€42,404 | +12.7% |
| Amounts payable after more than one year | 17 | €37,014 | €21,612 | -€15,402 | -41.6% |
| Financial debts | 170/4 | €37,014 | €21,612 | -€15,402 | -41.6% |
| Amounts payable within one year | 42/48 | €295,589 | €354,785 | +€59,196 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €37,289 | €39,612 | +€2,323 | +6.2% |
| Financial debts | 43 | €3,732 | - | -€3,732 | |
| Credit institutions | 430/8 | €3,732 | - | -€3,732 | |
| Trade debts | 44 | €188,070 | €264,864 | +€76,794 | +40.8% |
| Suppliers | 440/4 | €188,070 | €264,864 | +€76,794 | +40.8% |
| Advances received on contracts in progress | 46 | €560 | - | -€560 | |
| Taxes, remuneration and social security | 45 | €65,895 | €50,309 | -€15,586 | -23.7% |
| Taxes | 450/3 | €16,119 | €9,526 | -€6,593 | -40.9% |
| Remuneration and social security | 454/9 | €49,776 | €40,783 | -€8,994 | -18.1% |
| Other amounts payable | 47/48 | €44 | - | -€44 | |
| Accrued charges and deferred income | 492/3 | €1,390 | - | -€1,390 | |
| Remuneration, social security and pensions | 62 | €264,202 | €265,817 | +€1,614 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,396 | €14,622 | -€774 | -5.0% |
| Other operating charges | 640/8 | €1,583 | €2,353 | +€770 | +48.7% |
| Gross operating margin | 9900 | €323,782 | €336,681 | +€12,899 | +4.0% |
| Operating profit (loss) | 9901 | €42,601 | €53,889 | +€11,289 | +26.5% |
| Financial income | 75/76B | €400 | €735 | +€335 | +83.9% |
| Recurring financial income | 75 | €400 | €735 | +€335 | +83.9% |
| Financial charges | 65/66B | €16,361 | €15,625 | -€736 | -4.5% |
| Recurring financial charges | 65 | €16,361 | €15,625 | -€736 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €26,639 | €38,999 | +€12,360 | +46.4% |
| Income taxes | 67/77 | €13,641 | €25,496 | +€11,855 | +86.9% |
| Profit (loss) for the period | 9904 | €12,998 | €13,503 | +€505 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,998 | €13,503 | +€505 | +3.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.