Librairie Novembre: 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 Novembre
Largest movements
- Receivables within one year -€12,289
down €12,289 (-90.4%), from €13,597 to €1,307
of which Trade receivables: -€13,597
- Trade debts -€21,736
no longer reported in 2025 (was €21,736)
- Other debts +€7,268
up €7,268 (+25.0%), from €29,047 to €36,315
- Profit (loss) carried forward +€3,229
up €3,229 (+5.1%), from -€63,635 to -€60,406
- Tax, wage and social debts -€714
no longer reported in 2025 (was €714)
- Accrued charges and deferred income -€335
down €335 (-45.6%), from €735 to €400
- Gross operating margin +€5,572
up €5,572, from -€1,739 to €3,833
- Other operating charges +€62
up €62 (+16.1%), from €387 to €450
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 | €13,597 | €1,308 | -€12,289 | -90.4% |
| Current assets | 29/58 | €13,597 | €1,308 | -€12,289 | -90.4% |
| Amounts receivable within one year | 40/41 | €13,597 | €1,307 | -€12,289 | -90.4% |
| Trade receivables | 40 | €13,597 | - | -€13,597 | |
| Other amounts receivable | 41 | - | €1,307 | +€1,307 | |
| Cash at bank and in hand | 54/58 | €0 | €1 | +€1 | +297% |
| Total equity and liabilities | 10/49 | €13,597 | €1,308 | -€12,289 | -90.4% |
| Equity | 10/15 | -€38,635 | -€35,406 | +€3,229 | +8.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,635 | -€60,406 | +€3,229 | +5.1% |
| Amounts payable | 17/49 | €52,232 | €36,715 | -€15,517 | -29.7% |
| Amounts payable within one year | 42/48 | €51,497 | €36,315 | -€15,182 | -29.5% |
| Trade debts | 44 | €21,736 | - | -€21,736 | |
| Suppliers | 440/4 | €21,736 | - | -€21,736 | |
| Taxes, remuneration and social security | 45 | €714 | - | -€714 | |
| Taxes | 450/3 | €714 | - | -€714 | |
| Other amounts payable | 47/48 | €29,047 | €36,315 | +€7,268 | +25.0% |
| Accrued charges and deferred income | 492/3 | €735 | €400 | -€335 | -45.6% |
| Non-recurring operating income | 76A | - | €8,618 | +€8,618 | |
| Other operating charges | 640/8 | €387 | €450 | +€62 | +16.1% |
| Non-recurring operating charges | 66A | €1,596 | - | -€1,596 | |
| Gross operating margin | 9900 | -€1,739 | €3,833 | +€5,572 | |
| Operating profit (loss) | 9901 | -€3,723 | €3,383 | +€7,106 | |
| Financial charges | 65/66B | €190 | €154 | -€36 | -18.9% |
| Recurring financial charges | 65 | €190 | €154 | -€36 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,913 | €3,229 | +€7,142 | |
| Profit (loss) for the period | 9904 | -€3,913 | €3,229 | +€7,142 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,913 | €3,229 | +€7,142 |
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.