Librairie Le Printemps: 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 Le Printemps
Largest movements
- Receivables within one year +€56,733
up €56,733 (+669%), from €8,479 to €65,211
of which Other amounts receivable: +€37,052
- Cash -€21,420
down €21,420 (-30.4%), from €70,425 to €49,005
mainly Receivables within one year (-€56,733) and Stocks and contracts (-€14,441)
- Stocks and contracts +€14,441
up €14,441 (+108%), from €13,415 to €27,856
- Financial fixed assets -€6,050
down €6,050 (-58.4%), from €10,360 to €4,310
- Reserves +€20,000
new in 2025: €20,000
- Trade debts +€14,249
up €14,249 (+55.8%), from €25,545 to €39,793
- Tax, wage and social debts +€9,993
up €9,993 (+54.6%), from €18,304 to €28,297
of which Taxes: +€11,742
- Gross operating margin -€27,217
down €27,217 (-45.3%), from €60,116 to €32,899
- Financial income +€1,846
up €1,846 (+13,922%), from €13 to €1,859
- Staff costs +€1,789
up €1,789 (+306%), from €584 to €2,373
- Depreciation -€1,217
down €1,217 (-76.8%), from €1,583 to €367
- Taxes -€1,114
down €1,114 (-9.8%), from €11,356 to €10,242
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 | €103,704 | €147,994 | +€44,290 | +42.7% |
| Fixed assets | 21/28 | €11,273 | €4,857 | -€6,417 | -56.9% |
| Tangible fixed assets | 22/27 | €913 | €547 | -€367 | -40.1% |
| Furniture and vehicles | 24 | €913 | €547 | -€367 | -40.1% |
| Financial fixed assets | 28 | €10,360 | €4,310 | -€6,050 | -58.4% |
| Current assets | 29/58 | €92,430 | €143,137 | +€50,707 | +54.9% |
| Stocks and contracts in progress | 3 | €13,415 | €27,856 | +€14,441 | +108% |
| Stocks | 30/36 | €13,415 | €27,856 | +€14,441 | +108% |
| Amounts receivable within one year | 40/41 | €8,479 | €65,211 | +€56,733 | +669% |
| Trade receivables | 40 | €5,840 | €25,521 | +€19,681 | +337% |
| Other amounts receivable | 41 | €2,639 | €39,691 | +€37,052 | +1,404% |
| Cash at bank and in hand | 54/58 | €70,425 | €49,005 | -€21,420 | -30.4% |
| Deferred charges and accrued income | 490/1 | €111 | €1,064 | +€953 | +856% |
| Total equity and liabilities | 10/49 | €103,704 | €147,994 | +€44,290 | +42.7% |
| Equity | 10/15 | €50,309 | €70,353 | +€20,044 | +39.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €45,309 | €45,353 | +€44 | +0.1% |
| Amounts payable | 17/49 | €53,395 | €77,641 | +€24,246 | +45.4% |
| Amounts payable within one year | 42/48 | €53,185 | €76,080 | +€22,895 | +43.0% |
| Financial debts | 43 | €8,636 | €7,989 | -€647 | -7.5% |
| Credit institutions | 430/8 | €8,636 | €7,989 | -€647 | -7.5% |
| Trade debts | 44 | €25,545 | €39,793 | +€14,249 | +55.8% |
| Suppliers | 440/4 | €25,545 | €39,793 | +€14,249 | +55.8% |
| Taxes, remuneration and social security | 45 | €18,304 | €28,297 | +€9,993 | +54.6% |
| Taxes | 450/3 | €12,856 | €24,598 | +€11,742 | +91.3% |
| Remuneration and social security | 454/9 | €5,448 | €3,699 | -€1,749 | -32.1% |
| Other amounts payable | 47/48 | €700 | - | -€700 | |
| Accrued charges and deferred income | 492/3 | €210 | €1,561 | +€1,351 | +644% |
| Remuneration, social security and pensions | 62 | €584 | €2,373 | +€1,789 | +306% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,583 | €367 | -€1,217 | -76.8% |
| Other operating charges | 640/8 | €601 | €939 | +€339 | +56.4% |
| Gross operating margin | 9900 | €60,116 | €32,899 | -€27,217 | -45.3% |
| Operating profit (loss) | 9901 | €57,348 | €29,219 | -€28,128 | -49.0% |
| Financial income | 75/76B | €13 | €1,859 | +€1,846 | +13,922% |
| Recurring financial income | 75 | €13 | €1,859 | +€1,846 | +13,922% |
| Financial charges | 65/66B | €696 | €793 | +€97 | +13.9% |
| Recurring financial charges | 65 | €696 | €793 | +€97 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €56,665 | €30,285 | -€26,379 | -46.6% |
| Income taxes | 67/77 | €11,356 | €10,242 | -€1,114 | -9.8% |
| Profit (loss) for the period | 9904 | €45,309 | €20,044 | -€25,266 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,309 | €20,044 | -€25,266 | -55.8% |
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 29 October 2026 via checked.be.