LIBRAIRIE LEOMINA: what changed
Two fiscal 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 LEOMINA
Largest movements
- Cash -€11,888
down €11,888 (-40.5%), from €29,381 to €17,493
mainly Net result for the year (-€14,436) and Receivables within one year (-€1,396)
- Tangible fixed assets -€4,290
down €4,290 (-11.7%), from €36,563 to €32,273
of which Plant, machinery and equipment: -€3,813
- Receivables within one year +€1,396
up €1,396 (+48.2%), from €2,898 to €4,294
of which Trade receivables: +€1,695
- Profit (loss) carried forward -€14,436
down €14,436 (-58.0%), from -€24,886 to -€39,322
- Staff costs -€6,611
down €6,611 (-14.0%), from €47,070 to €40,458
- Gross operating margin +€4,029
up €4,029 (+15.2%), from €26,473 to €30,502
- Turnover -€2,654
down €2,654 (-3.5%), from €76,163 to €73,509
- Purchases and services +€1,586
up €1,586 (+3.2%), from €49,690 to €51,276
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.
Cash bridge derived
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 | €82,615 | €67,777 | -€14,839 | -18.0% |
| Fixed assets | 21/28 | €40,413 | €36,673 | -€3,740 | -9.3% |
| Tangible fixed assets | 22/27 | €36,563 | €32,273 | -€4,290 | -11.7% |
| Plant, machinery and equipment | 23 | €32,331 | €28,518 | -€3,813 | -11.8% |
| Furniture and vehicles | 24 | €4,233 | €3,756 | -€477 | -11.3% |
| Financial fixed assets | 28 | €3,850 | €4,400 | +€550 | +14.3% |
| Current assets | 29/58 | €42,202 | €31,104 | -€11,099 | -26.3% |
| Stocks and contracts in progress | 3 | €8,778 | €8,774 | -€5 | -0.1% |
| Stocks | 30/36 | €8,778 | €8,774 | -€5 | -0.1% |
| Amounts receivable within one year | 40/41 | €2,898 | €4,294 | +€1,396 | +48.2% |
| Trade receivables | 40 | €2,597 | €4,292 | +€1,695 | +65.3% |
| Other amounts receivable | 41 | €301 | €2 | -€299 | -99.3% |
| Cash at bank and in hand | 54/58 | €29,381 | €17,493 | -€11,888 | -40.5% |
| Deferred charges and accrued income | 490/1 | €1,145 | €543 | -€602 | -52.6% |
| Total equity and liabilities | 10/49 | €82,615 | €67,777 | -€14,839 | -18.0% |
| Equity | 10/15 | €75,114 | €60,678 | -€14,436 | -19.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,886 | -€39,322 | -€14,436 | -58.0% |
| Amounts payable | 17/49 | €7,501 | €7,098 | -€403 | -5.4% |
| Amounts payable within one year | 42/48 | €7,501 | €7,098 | -€403 | -5.4% |
| Trade debts | 44 | €1,581 | €1,950 | +€370 | +23.4% |
| Suppliers | 440/4 | €1,581 | €1,950 | +€370 | +23.4% |
| Taxes, remuneration and social security | 45 | €5,920 | €5,148 | -€772 | -13.0% |
| Remuneration and social security | 454/9 | €5,920 | €5,148 | -€772 | -13.0% |
| Turnover | 70 | €76,163 | €73,509 | -€2,654 | -3.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,690 | €51,276 | +€1,586 | +3.2% |
| Remuneration, social security and pensions | 62 | €47,070 | €40,458 | -€6,611 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,235 | €4,290 | +€55 | +1.3% |
| Other operating charges | 640/8 | €33 | €33 | = | 0.0% |
| Gross operating margin | 9900 | €26,473 | €30,502 | +€4,029 | +15.2% |
| Operating profit (loss) | 9901 | -€24,864 | -€14,279 | +€10,585 | +42.6% |
| Financial income | 75/76B | €36 | €12 | -€24 | -67.6% |
| Recurring financial income | 75 | €36 | €12 | -€24 | -67.6% |
| Financial charges | 65/66B | €57 | €168 | +€111 | +195.1% |
| Recurring financial charges | 65 | €57 | €168 | +€111 | +195.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,886 | -€14,436 | +€10,450 | +42.0% |
| Profit (loss) for the period | 9904 | -€24,886 | -€14,436 | +€10,450 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,886 | -€14,436 | +€10,450 | +42.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.