LIBRAIRIE POINT VIRGULE: 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 POINT VIRGULE
Largest movements
- Current investments +€57,000
up €57,000 (+30.9%), from €184,370 to €241,370
- Cash +€16,958
up €16,958 (+5.8%), from €292,621 to €309,579
mainly Net result for the year (+€82,902) and Other debts (+€52,210)
- Stocks and contracts -€13,313
down €13,313 (-5.0%), from €267,771 to €254,458
- Other debts +€52,210
up €52,210 (+104%), from €50,000 to €102,210
- Reserves -€18,000
down €18,000 (-4.5%), from €400,000 to €382,000
- Current portion of long-term debt +€9,011
new in 2025: €9,011
- Gross operating margin +€3,921
up €3,921 (+1.7%), from €233,563 to €237,484
- Staff costs +€3,656
up €3,656 (+3.2%), from €113,468 to €117,123
- Financial charges +€3,624
up €3,624, from -€1,494 to €2,130
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 | €822,373 | €872,297 | +€49,924 | +6.1% |
| Fixed assets | 21/28 | €6,114 | €3,632 | -€2,482 | -40.6% |
| Intangible fixed assets | 21 | €175 | - | -€175 | |
| Tangible fixed assets | 22/27 | €5,879 | €3,572 | -€2,307 | -39.2% |
| Plant, machinery and equipment | 23 | €3,009 | €1,955 | -€1,054 | -35.0% |
| Furniture and vehicles | 24 | €2,870 | €1,617 | -€1,253 | -43.7% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €816,259 | €868,665 | +€52,406 | +6.4% |
| Stocks and contracts in progress | 3 | €267,771 | €254,458 | -€13,313 | -5.0% |
| Stocks | 30/36 | €267,771 | €254,458 | -€13,313 | -5.0% |
| Amounts receivable within one year | 40/41 | €63,551 | €55,236 | -€8,315 | -13.1% |
| Trade receivables | 40 | €63,551 | €55,236 | -€8,315 | -13.1% |
| Current investments | 50/53 | €184,370 | €241,370 | +€57,000 | +30.9% |
| Cash at bank and in hand | 54/58 | €292,621 | €309,579 | +€16,958 | +5.8% |
| Deferred charges and accrued income | 490/1 | €7,947 | €8,023 | +€76 | +1.0% |
| Total equity and liabilities | 10/49 | €822,373 | €872,297 | +€49,924 | +6.1% |
| Equity | 10/15 | €574,331 | €557,233 | -€17,098 | -3.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €400,000 | €382,000 | -€18,000 | -4.5% |
| Distributable reserves | 133 | €400,000 | €382,000 | -€18,000 | -4.5% |
| Profit (loss) carried forward | 14 | €166,271 | €167,173 | +€902 | +0.5% |
| Amounts payable | 17/49 | €248,042 | €315,064 | +€67,023 | +27.0% |
| Amounts payable within one year | 42/48 | €248,042 | €315,064 | +€67,023 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | - | €9,011 | +€9,011 | |
| Trade debts | 44 | €159,799 | €164,711 | +€4,912 | +3.1% |
| Suppliers | 440/4 | €159,799 | €164,711 | +€4,912 | +3.1% |
| Taxes, remuneration and social security | 45 | €38,243 | €39,133 | +€890 | +2.3% |
| Taxes | 450/3 | €21,913 | €22,459 | +€545 | +2.5% |
| Remuneration and social security | 454/9 | €16,329 | €16,674 | +€345 | +2.1% |
| Other amounts payable | 47/48 | €50,000 | €102,210 | +€52,210 | +104% |
| Remuneration, social security and pensions | 62 | €113,468 | €117,123 | +€3,656 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,306 | €2,482 | -€824 | -24.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,157 | €1,392 | +€235 | +20.3% |
| Other operating charges | 640/8 | €1,359 | €1,136 | -€223 | -16.4% |
| Gross operating margin | 9900 | €233,563 | €237,484 | +€3,921 | +1.7% |
| Operating profit (loss) | 9901 | €114,273 | €115,350 | +€1,077 | +0.9% |
| Financial income | 75/76B | €6,094 | €5,016 | -€1,079 | -17.7% |
| Recurring financial income | 75 | €6,094 | €5,016 | -€1,079 | -17.7% |
| Financial charges | 65/66B | -€1,494 | €2,130 | +€3,624 | |
| Recurring financial charges | 65 | -€1,494 | €2,130 | +€3,624 | |
| Profit (loss) for the period before taxes | 9903 | €121,861 | €118,236 | -€3,626 | -3.0% |
| Income taxes | 67/77 | €35,327 | €35,334 | +€7 | 0.0% |
| Profit (loss) for the period | 9904 | €86,535 | €82,902 | -€3,633 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €86,535 | €82,902 | -€3,633 | -4.2% |
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 20 October 2026 via checked.be.