LIBRAIRIE PALIT: 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 PALIT
Largest movements
- Receivables within one year -€43,908
down €43,908 (-83.2%), from €52,748 to €8,839
of which Trade receivables: -€47,816
- Stocks and contracts -€3,751
down €3,751 (-93.4%), from €4,017 to €266
- Cash -€620
down €620 (-27.6%), from €2,246 to €1,626
mainly Trade debts (-€27,872) and Advances received (-€22,128)
- Trade debts -€27,872
down €27,872 (-87.9%), from €31,706 to €3,834
- Advances received -€22,128
down €22,128 (-100.0%), from €22,128 to €0
- Tax, wage and social debts +€1,834
up €1,834 (+307.2%), from €597 to €2,432
- Gross operating margin -€2,202
down €2,202 (-69.0%), from €3,191 to €990
- Other operating charges +€660
new in 2023: €660
- Taxes -€356
down €356 (-55.2%), from €645 to €289
- Financial charges -€191
down €191 (-55.2%), from €346 to €155
- Financial income -€140
down €140 (-100.0%), from €140 to €0
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,010 | €10,731 | -€48,279 | -81.8% |
| Current assets | 29/58 | €59,010 | €10,731 | -€48,279 | -81.8% |
| Stocks and contracts in progress | 3 | €4,017 | €266 | -€3,751 | -93.4% |
| Stocks | 30/36 | €4,017 | €266 | -€3,751 | -93.4% |
| Amounts receivable within one year | 40/41 | €52,748 | €8,839 | -€43,908 | -83.2% |
| Trade receivables | 40 | €51,823 | €4,007 | -€47,816 | -92.3% |
| Other amounts receivable | 41 | €925 | €4,832 | +€3,908 | +422.6% |
| Cash at bank and in hand | 54/58 | €2,246 | €1,626 | -€620 | -27.6% |
| Total equity and liabilities | 10/49 | €59,010 | €10,731 | -€48,279 | -81.8% |
| Equity | 10/15 | €4,580 | €4,466 | -€114 | -2.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,580 | €2,466 | -€114 | -4.4% |
| Amounts payable | 17/49 | €54,431 | €6,265 | -€48,165 | -88.5% |
| Amounts payable within one year | 42/48 | €54,431 | €6,265 | -€48,165 | -88.5% |
| Trade debts | 44 | €31,706 | €3,834 | -€27,872 | -87.9% |
| Suppliers | 440/4 | €31,706 | €3,834 | -€27,872 | -87.9% |
| Advances received on contracts in progress | 46 | €22,128 | €0 | -€22,128 | -100.0% |
| Taxes, remuneration and social security | 45 | €597 | €2,432 | +€1,834 | +307.2% |
| Taxes | 450/3 | €597 | €2,432 | +€1,834 | +307.2% |
| Other operating charges | 640/8 | - | €660 | +€660 | |
| Gross operating margin | 9900 | €3,191 | €990 | -€2,202 | -69.0% |
| Operating profit (loss) | 9901 | €3,191 | €330 | -€2,862 | -89.7% |
| Financial income | 75/76B | €140 | €0 | -€140 | -100.0% |
| Recurring financial income | 75 | €140 | €0 | -€140 | -100.0% |
| Financial charges | 65/66B | €346 | €155 | -€191 | -55.2% |
| Recurring financial charges | 65 | €346 | €155 | -€191 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €2,986 | €175 | -€2,811 | -94.1% |
| Income taxes | 67/77 | €645 | €289 | -€356 | -55.2% |
| Profit (loss) for the period | 9904 | €2,341 | -€114 | -€2,455 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,341 | -€114 | -€2,455 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.