LIBRAIRIE LA DETENTE: what changed
What changed
LIBRAIRIE LA DETENTE
NACE 47.621, Retail sale of newspapers and periodicals
filed annual accounts (NBB)
Net result for the year
-€30,256
2024 · -€17,059-€13,198
Equity
€78,637
2024 · €108,893-€30,256
Cash
€86,208
2024 · €83,337+€2,870
Balance sheet total
€125,194
2024 · €140,929-€15,736
Largest movements
Assets
- Receivables within one year -€15,640
down €15,640 (-53.8%), from €29,088 to €13,448
of which Other amounts receivable: -€14,955
- Cash +€2,870
up €2,870 (+3.4%), from €83,337 to €86,208
mainly Receivables within one year (+€15,640) and Trade debts (+€13,024)
- Stocks and contracts -€2,498
down €2,498 (-10.7%), from €23,346 to €20,848
Equity and liabilities
- Profit (loss) carried forward -€30,256
down €30,256 (-43.1%), from €70,123 to €39,867
- Trade debts +€13,024
up €13,024 (+71.5%), from €18,226 to €31,250
of which Bills of exchange payable: +€11,384
Income statement
- Other operating charges +€22,452
up €22,452 (+66.0%), from €33,994 to €56,445
- Gross operating margin +€8,164
up €8,164 (+14.3%), from €56,991 to €65,156
- Taxes +€2,345
up €2,345 (+76.8%), from €3,051 to €5,396
- Depreciation -€1,011
down €1,011 (-59.0%), from €1,714 to €703
- Staff costs +€708
up €708 (+2.2%), from €31,979 to €32,687
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€17,059
Gross operating margin
+€8,164
Staff costs
-€708
Depreciation
+€1,011
Other operating charges
-€22,452
Other operating items
+€2,901
Financial income
+€0
Financial charges
+€232
Taxes
-€2,345
Result 2025
-€30,256
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€2,870
Investment
€0
Financing
€0
Cash 2024
€83,337
From operations (derived)
+€2,870
Net result for the year
-€30,256
Depreciation
+€703
Stocks and contracts
+€2,498
Receivables within one year
+€15,640
Deferred charges and accrued income
-€235
Trade debts
+€13,024
Tax, wage and social debts
+€52
Other debts
+€1,286
Accrued charges and deferred income
+€159
Cash 2025
€86,208
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,929 | €125,194 | -€15,736 | -11.2% |
| Fixed assets | 21/28 | €3,324 | €2,621 | -€703 | -21.2% |
| Tangible fixed assets | 22/27 | €1,706 | €1,003 | -€703 | -41.2% |
| Furniture and vehicles | 24 | €1,706 | €1,003 | -€703 | -41.2% |
| Financial fixed assets | 28 | €1,618 | €1,618 | = | 0.0% |
| Current assets | 29/58 | €137,605 | €122,573 | -€15,033 | -10.9% |
| Stocks and contracts in progress | 3 | €23,346 | €20,848 | -€2,498 | -10.7% |
| Stocks | 30/36 | €23,346 | €20,848 | -€2,498 | -10.7% |
| Amounts receivable within one year | 40/41 | €29,088 | €13,448 | -€15,640 | -53.8% |
| Trade receivables | 40 | €8,522 | €7,837 | -€685 | -8.0% |
| Other amounts receivable | 41 | €20,566 | €5,610 | -€14,955 | -72.7% |
| Cash at bank and in hand | 54/58 | €83,337 | €86,208 | +€2,870 | +3.4% |
| Deferred charges and accrued income | 490/1 | €1,834 | €2,069 | +€235 | +12.8% |
| Total equity and liabilities | 10/49 | €140,929 | €125,194 | -€15,736 | -11.2% |
| Equity | 10/15 | €108,893 | €78,637 | -€30,256 | -27.8% |
| Contributions | 10/11 | €6,296 | €6,296 | = | 0.0% |
| Reserves | 13 | €32,474 | €32,474 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €30,615 | €30,615 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,123 | €39,867 | -€30,256 | -43.1% |
| Amounts payable | 17/49 | €32,036 | €46,557 | +€14,520 | +45.3% |
| Amounts payable within one year | 42/48 | €30,177 | €44,538 | +€14,362 | +47.6% |
| Trade debts | 44 | €18,226 | €31,250 | +€13,024 | +71.5% |
| Suppliers | 440/4 | €16,433 | €18,072 | +€1,640 | +10.0% |
| Bills of exchange payable | 441 | €1,794 | €13,178 | +€11,384 | +635% |
| Taxes, remuneration and social security | 45 | €11,950 | €12,002 | +€52 | +0.4% |
| Taxes | 450/3 | €4,551 | €3,428 | -€1,123 | -24.7% |
| Remuneration and social security | 454/9 | €7,399 | €8,574 | +€1,176 | +15.9% |
| Other amounts payable | 47/48 | - | €1,286 | +€1,286 | |
| Accrued charges and deferred income | 492/3 | €1,860 | €2,018 | +€159 | +8.5% |
| Remuneration, social security and pensions | 62 | €31,979 | €32,687 | +€708 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,714 | €703 | -€1,011 | -59.0% |
| Other operating charges | 640/8 | €33,994 | €56,445 | +€22,452 | +66.0% |
| Non-recurring operating charges | 66A | €2,901 | - | -€2,901 | |
| Gross operating margin | 9900 | €56,991 | €65,156 | +€8,164 | +14.3% |
| Operating profit (loss) | 9901 | -€13,595 | -€24,680 | -€11,084 | -81.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +640% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +640% |
| Financial charges | 65/66B | €412 | €180 | -€232 | -56.2% |
| Recurring financial charges | 65 | €412 | €180 | -€232 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,007 | -€24,860 | -€10,853 | -77.5% |
| Income taxes | 67/77 | €3,051 | €5,396 | +€2,345 | +76.8% |
| Profit (loss) for the period | 9904 | -€17,059 | -€30,256 | -€13,198 | -77.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,059 | -€30,256 | -€13,198 | -77.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.