Librairie Graffiti: 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 Graffiti
Largest movements
- Cash -€36,690
down €36,690 (-30.7%), from €119,508 to €82,819
mainly Current portion of long-term debt (-€23,897) and Net result for the year (-€19,265)
- Receivables within one year +€11,449
up €11,449 (+36.3%), from €31,527 to €42,976
of which Trade receivables: +€11,381
- Reserves -€44,000
down €44,000 (-93.7%), from €46,975 to €2,975
of which Distributable reserves: -€44,000
- Profit (loss) carried forward +€24,735
up €24,735 (+92.8%), from -€26,659 to -€1,924
- Trade debts +€23,918
up €23,918 (+10.5%), from €227,089 to €251,007
- Current portion of long-term debt -€23,897
down €23,897 (-84.9%), from €28,140 to €4,243
- Tax, wage and social debts -€6,123
down €6,123 (-10.9%), from €56,026 to €49,903
of which Remuneration and social security: -€12,525
- Staff costs -€17,171
down €17,171 (-6.9%), from €248,822 to €231,652
- Gross operating margin -€9,803
down €9,803 (-4.1%), from €239,257 to €229,454
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 | €457,534 | €432,871 | -€24,663 | -5.4% |
| Fixed assets | 21/28 | €9,158 | €7,591 | -€1,568 | -17.1% |
| Tangible fixed assets | 22/27 | €9,158 | €7,591 | -€1,568 | -17.1% |
| Plant, machinery and equipment | 23 | €9,158 | €7,591 | -€1,568 | -17.1% |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Current assets | 29/58 | €448,375 | €425,280 | -€23,095 | -5.2% |
| Stocks and contracts in progress | 3 | €286,194 | €287,879 | +€1,685 | +0.6% |
| Stocks | 30/36 | €286,194 | €287,879 | +€1,685 | +0.6% |
| Amounts receivable within one year | 40/41 | €31,527 | €42,976 | +€11,449 | +36.3% |
| Trade receivables | 40 | €31,339 | €42,721 | +€11,381 | +36.3% |
| Other amounts receivable | 41 | €188 | €255 | +€68 | +35.9% |
| Current investments | 50/53 | €11,146 | €11,606 | +€460 | +4.1% |
| Cash at bank and in hand | 54/58 | €119,508 | €82,819 | -€36,690 | -30.7% |
| Total equity and liabilities | 10/49 | €457,534 | €432,871 | -€24,663 | -5.4% |
| Equity | 10/15 | €142,036 | €122,771 | -€19,265 | -13.6% |
| Contributions | 10/11 | €121,721 | €121,721 | = | 0.0% |
| Contributions outside capital | 11 | €121,721 | €121,721 | = | 0.0% |
| Other | 1109/19 | €121,721 | €121,721 | = | 0.0% |
| Reserves | 13 | €46,975 | €2,975 | -€44,000 | -93.7% |
| Tax-exempt reserves | 132 | €2,975 | €2,975 | = | 0.0% |
| Distributable reserves | 133 | €44,000 | - | -€44,000 | |
| Profit (loss) carried forward | 14 | -€26,659 | -€1,924 | +€24,735 | +92.8% |
| Amounts payable | 17/49 | €315,497 | €310,099 | -€5,398 | -1.7% |
| Amounts payable after more than one year | 17 | €4,243 | - | -€4,243 | |
| Financial debts | 170/4 | €4,243 | - | -€4,243 | |
| Amounts payable within one year | 42/48 | €311,255 | €310,099 | -€1,155 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €28,140 | €4,243 | -€23,897 | -84.9% |
| Financial debts | 43 | - | €4,947 | +€4,947 | |
| Credit institutions | 430/8 | - | €4,947 | +€4,947 | |
| Trade debts | 44 | €227,089 | €251,007 | +€23,918 | +10.5% |
| Suppliers | 440/4 | €227,089 | €251,007 | +€23,918 | +10.5% |
| Taxes, remuneration and social security | 45 | €56,026 | €49,903 | -€6,123 | -10.9% |
| Taxes | 450/3 | €9,866 | €16,268 | +€6,401 | +64.9% |
| Remuneration and social security | 454/9 | €46,160 | €33,635 | -€12,525 | -27.1% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Remuneration, social security and pensions | 62 | €248,822 | €231,652 | -€17,171 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,025 | €1,568 | -€1,457 | -48.2% |
| Other operating charges | 640/8 | €9,036 | €8,899 | -€137 | -1.5% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €239,257 | €229,454 | -€9,803 | -4.1% |
| Operating profit (loss) | 9901 | -€21,626 | -€12,664 | +€8,962 | +41.4% |
| Financial income | 75/76B | €215 | €226 | +€11 | +5.2% |
| Recurring financial income | 75 | €215 | €226 | +€11 | +5.2% |
| Financial charges | 65/66B | €6,428 | €6,827 | +€399 | +6.2% |
| Recurring financial charges | 65 | €6,428 | €6,827 | +€399 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€27,839 | -€19,265 | +€8,574 | +30.8% |
| Income taxes | 67/77 | €65 | - | -€65 | |
| Profit (loss) for the period | 9904 | -€27,904 | -€19,265 | +€8,639 | +31.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,904 | -€19,265 | +€8,639 | +31.0% |
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 22 October 2026 via checked.be.