Librairie Ma Campagne: what changed
Librairie Ma Campagne
Largest movements
- Receivables within one year -€16,943
down €16,943 (-50.0%), from €33,900 to €16,957
of which Other amounts receivable: -€16,942
- Cash +€12,145
up €12,145 (+22.0%), from €55,106 to €67,251
mainly Receivables within one year (+€16,943) and Tax, wage and social debts (+€7,649)
- Stocks and contracts +€5,682
up €5,682 (+13.4%), from €42,311 to €47,993
- Trade debts -€9,455
down €9,455 (-18.7%), from €50,515 to €41,060
- Tax, wage and social debts +€7,649
up €7,649 (+155%), from €4,942 to €12,591
of which Taxes: +€5,062
- Profit (loss) carried forward +€5,118
up €5,118 (+9.9%), from €51,827 to €56,945
- Debts after one year -€2,622
no longer reported in 2025 (was €2,622)
- Gross operating margin -€20,315
down €20,315 (-32.5%), from €62,442 to €42,127
- Depreciation -€13,064
down €13,064 (-95.9%), from €13,629 to €565
- Staff costs -€4,751
down €4,751 (-13.8%), from €34,512 to €29,761
- Other operating charges +€1,061
up €1,061 (+76.2%), from €1,392 to €2,453
- Taxes +€699
up €699 (+37.5%), from €1,865 to €2,564
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,277 | €132,596 | +€319 | +0.2% |
| Fixed assets | 21/28 | €960 | €395 | -€565 | -58.9% |
| Tangible fixed assets | 22/27 | €565 | - | -€565 | |
| Leasing and similar rights | 25 | €565 | - | -€565 | |
| Financial fixed assets | 28 | €395 | €395 | = | 0.0% |
| Current assets | 29/58 | €131,317 | €132,201 | +€884 | +0.7% |
| Stocks and contracts in progress | 3 | €42,311 | €47,993 | +€5,682 | +13.4% |
| Stocks | 30/36 | €42,311 | €47,993 | +€5,682 | +13.4% |
| Amounts receivable within one year | 40/41 | €33,900 | €16,957 | -€16,943 | -50.0% |
| Trade receivables | 40 | €12,054 | €12,053 | -€1 | 0.0% |
| Other amounts receivable | 41 | €21,846 | €4,904 | -€16,942 | -77.6% |
| Cash at bank and in hand | 54/58 | €55,106 | €67,251 | +€12,145 | +22.0% |
| Total equity and liabilities | 10/49 | €132,277 | €132,596 | +€319 | +0.2% |
| Equity | 10/15 | €73,827 | €78,945 | +€5,118 | +6.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,827 | €56,945 | +€5,118 | +9.9% |
| Amounts payable | 17/49 | €58,450 | €53,651 | -€4,799 | -8.2% |
| Amounts payable after more than one year | 17 | €2,622 | - | -€2,622 | |
| Financial debts | 170/4 | €2,622 | - | -€2,622 | |
| Amounts payable within one year | 42/48 | €55,828 | €53,651 | -€2,177 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €209 | - | -€209 | |
| Trade debts | 44 | €50,515 | €41,060 | -€9,455 | -18.7% |
| Suppliers | 440/4 | €50,515 | €41,060 | -€9,455 | -18.7% |
| Taxes, remuneration and social security | 45 | €4,942 | €12,591 | +€7,649 | +155% |
| Taxes | 450/3 | €1,865 | €6,927 | +€5,062 | +271% |
| Remuneration and social security | 454/9 | €3,077 | €5,664 | +€2,587 | +84.1% |
| Other amounts payable | 47/48 | €162 | - | -€162 | |
| Remuneration, social security and pensions | 62 | €34,512 | €29,761 | -€4,751 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,629 | €565 | -€13,064 | -95.9% |
| Other operating charges | 640/8 | €1,392 | €2,453 | +€1,061 | +76.2% |
| Gross operating margin | 9900 | €62,442 | €42,127 | -€20,315 | -32.5% |
| Operating profit (loss) | 9901 | €12,909 | €9,348 | -€3,561 | -27.6% |
| Financial charges | 65/66B | €1,633 | €1,666 | +€33 | +2.0% |
| Recurring financial charges | 65 | €1,633 | €1,666 | +€33 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €11,276 | €7,682 | -€3,594 | -31.9% |
| Income taxes | 67/77 | €1,865 | €2,564 | +€699 | +37.5% |
| Profit (loss) for the period | 9904 | €9,411 | €5,118 | -€4,293 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,411 | €5,118 | -€4,293 | -45.6% |
Next steps
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 3 November 2026 via checked.be.