LIBRAIRIE GUISSET: 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 GUISSET
Largest movements
- Cash -€13,403
down €13,403 (-26.8%), from €49,935 to €36,532
mainly Net result for the year (-€13,154) and Receivables within one year (-€1,022)
- Profit (loss) carried forward -€13,154
down €13,154 (-20.1%), from €65,321 to €52,168
- Gross operating margin -€4,879
down €4,879 (-57.1%), from -€8,542 to -€13,421
- Financial income -€300
down €300 (-12.0%), from €2,505 to €2,205
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 | €121,393 | €107,323 | -€14,070 | -11.6% |
| Fixed assets | 21/28 | €3,963 | €2,750 | -€1,213 | -30.6% |
| Tangible fixed assets | 22/27 | €3,963 | €2,750 | -€1,213 | -30.6% |
| Plant, machinery and equipment | 23 | €3,963 | €2,750 | -€1,213 | -30.6% |
| Current assets | 29/58 | €117,430 | €104,573 | -€12,858 | -10.9% |
| Stocks and contracts in progress | 3 | €5,942 | €5,338 | -€604 | -10.2% |
| Stocks | 30/36 | €5,942 | €5,338 | -€604 | -10.2% |
| Amounts receivable within one year | 40/41 | €4,319 | €5,341 | +€1,022 | +23.7% |
| Trade receivables | 40 | €289 | €32 | -€258 | -89.1% |
| Other amounts receivable | 41 | €4,029 | €5,309 | +€1,280 | +31.8% |
| Current investments | 50/53 | €56,000 | €56,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49,935 | €36,532 | -€13,403 | -26.8% |
| Deferred charges and accrued income | 490/1 | €1,235 | €1,363 | +€128 | +10.3% |
| Total equity and liabilities | 10/49 | €121,393 | €107,323 | -€14,070 | -11.6% |
| Equity | 10/15 | €118,708 | €105,554 | -€13,154 | -11.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €34,794 | €34,794 | = | 0.0% |
| Distributable reserves | 133 | €34,794 | €34,794 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,321 | €52,168 | -€13,154 | -20.1% |
| Amounts payable | 17/49 | €2,685 | €1,769 | -€917 | -34.1% |
| Amounts payable within one year | 42/48 | €2,685 | €1,769 | -€917 | -34.1% |
| Trade debts | 44 | €759 | €909 | +€150 | +19.8% |
| Suppliers | 440/4 | €759 | €909 | +€150 | +19.8% |
| Taxes, remuneration and social security | 45 | €567 | - | -€567 | |
| Taxes | 450/3 | €317 | - | -€317 | |
| Remuneration and social security | 454/9 | €250 | - | -€250 | |
| Other amounts payable | 47/48 | €1,360 | €860 | -€500 | -36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,213 | €1,213 | = | 0.0% |
| Other operating charges | 640/8 | €526 | €544 | +€19 | +3.5% |
| Non-recurring operating charges | 66A | €1,614 | - | -€1,614 | |
| Gross operating margin | 9900 | -€8,542 | -€13,421 | -€4,879 | -57.1% |
| Operating profit (loss) | 9901 | -€11,894 | -€15,178 | -€3,284 | -27.6% |
| Financial income | 75/76B | €2,505 | €2,205 | -€300 | -12.0% |
| Recurring financial income | 75 | €2,505 | €2,205 | -€300 | -12.0% |
| Financial charges | 65/66B | €101 | €42 | -€59 | -58.3% |
| Recurring financial charges | 65 | €101 | €42 | -€59 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,490 | -€13,015 | -€3,525 | -37.1% |
| Income taxes | 67/77 | €143 | €138 | -€5 | -3.5% |
| Profit (loss) for the period | 9904 | -€9,634 | -€13,154 | -€3,520 | -36.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,634 | -€13,154 | -€3,520 | -36.5% |
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 18 October 2026 via checked.be.