LIBRAIRIE L' ECRITOIRE: 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 L' ECRITOIRE
Largest movements
- Stocks and contracts -€3,907
down €3,907 (-15.8%), from €24,784 to €20,878
- Cash -€2,697
down €2,697 (-8.7%), from €31,112 to €28,416
mainly Other debts (-€9,843) and Trade debts (-€2,993)
- Receivables within one year -€1,541
down €1,541 (-65.8%), from €2,343 to €802
of which Other amounts receivable: -€1,208
- Deferred charges and accrued income -€1,405
down €1,405 (-52.9%), from €2,658 to €1,253
- Other debts -€9,843
down €9,843 (-52.4%), from €18,779 to €8,936
- Trade debts -€2,993
down €2,993 (-11.8%), from €25,392 to €22,399
- Debts after one year +€2,696
new in 2025: €2,696
- Current portion of long-term debt +€1,026
up €1,026 (+169%), from €607 to €1,633
- Profit (loss) carried forward -€824
down €824 (-5.6%), from -€14,707 to -€15,531
- Gross operating margin -€7,323
down €7,323 (-85.4%), from €8,572 to €1,250
- Financial income -€584
no longer reported in 2025 (was €584)
- Financial charges +€146
up €146 (+19.2%), from €763 to €910
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 | €65,330 | €55,400 | -€9,930 | -15.2% |
| Fixed assets | 21/28 | €4,433 | €4,052 | -€381 | -8.6% |
| Tangible fixed assets | 22/27 | €2,960 | €2,579 | -€381 | -12.9% |
| Furniture and vehicles | 24 | €482 | €253 | -€229 | -47.5% |
| Other tangible fixed assets | 26 | €2,477 | €2,325 | -€152 | -6.1% |
| Financial fixed assets | 28 | €1,474 | €1,474 | = | 0.0% |
| Current assets | 29/58 | €60,897 | €51,348 | -€9,550 | -15.7% |
| Stocks and contracts in progress | 3 | €24,784 | €20,878 | -€3,907 | -15.8% |
| Stocks | 30/36 | €24,784 | €20,878 | -€3,907 | -15.8% |
| Amounts receivable within one year | 40/41 | €2,343 | €802 | -€1,541 | -65.8% |
| Trade receivables | 40 | €366 | €33 | -€333 | -90.9% |
| Other amounts receivable | 41 | €1,977 | €769 | -€1,208 | -61.1% |
| Cash at bank and in hand | 54/58 | €31,112 | €28,416 | -€2,697 | -8.7% |
| Deferred charges and accrued income | 490/1 | €2,658 | €1,253 | -€1,405 | -52.9% |
| Total equity and liabilities | 10/49 | €65,330 | €55,400 | -€9,930 | -15.2% |
| Equity | 10/15 | €20,553 | €19,729 | -€824 | -4.0% |
| Contributions | 10/11 | €33,400 | €33,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,707 | -€15,531 | -€824 | -5.6% |
| Amounts payable | 17/49 | €44,778 | €35,671 | -€9,107 | -20.3% |
| Amounts payable after more than one year | 17 | - | €2,696 | +€2,696 | |
| Financial debts | 170/4 | - | €2,696 | +€2,696 | |
| Amounts payable within one year | 42/48 | €44,778 | €32,968 | -€11,809 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €607 | €1,633 | +€1,026 | +169% |
| Trade debts | 44 | €25,392 | €22,399 | -€2,993 | -11.8% |
| Suppliers | 440/4 | €25,392 | €22,399 | -€2,993 | -11.8% |
| Other amounts payable | 47/48 | €18,779 | €8,936 | -€9,843 | -52.4% |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Remuneration, social security and pensions | 62 | €54 | - | -€54 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €494 | €526 | +€32 | +6.4% |
| Other operating charges | 640/8 | €624 | €638 | +€14 | +2.2% |
| Gross operating margin | 9900 | €8,572 | €1,250 | -€7,323 | -85.4% |
| Operating profit (loss) | 9901 | €7,400 | €86 | -€7,314 | -98.8% |
| Financial income | 75/76B | €584 | - | -€584 | |
| Recurring financial income | 75 | €584 | - | -€584 | |
| Financial charges | 65/66B | €763 | €910 | +€146 | +19.2% |
| Recurring financial charges | 65 | €763 | €910 | +€146 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €7,221 | -€824 | -€8,045 | |
| Profit (loss) for the period | 9904 | €7,221 | -€824 | -€8,045 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,221 | -€824 | -€8,045 |
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 28 October 2026 via checked.be.