Librairie Presse Papier Ciseaux: 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 Presse Papier Ciseaux
Largest movements
- Receivables within one year -€7,013
down €7,013 (-54.1%), from €12,964 to €5,951
of which Trade receivables: -€6,963
- Stocks and contracts +€2,476
up €2,476 (+9.0%), from €27,649 to €30,124
- Intangible fixed assets -€2,250
down €2,250 (-10.5%), from €21,360 to €19,110
- Cash -€1,897
down €1,897 (-28.7%), from €6,602 to €4,704
mainly Debts after one year (-€4,325) and Investment in fixed assets (net) (-€2,943)
- Financial fixed assets +€1,010
up €1,010 (+404%), from €250 to €1,260
- Debts after one year -€4,325
down €4,325 (-25.7%), from €16,810 to €12,484
- Tax, wage and social debts -€2,692
down €2,692 (-63.2%), from €4,256 to €1,565
of which Remuneration and social security: -€3,420
- Trade debts +€2,171
up €2,171 (+7.9%), from €27,529 to €29,700
of which Bills of exchange payable: +€9,338
- Profit (loss) carried forward -€1,653
down €1,653 (-232%), from -€711 to -€2,365
- Other debts -€748
down €748 (-8.5%), from €8,809 to €8,061
- Gross operating margin +€2,722
up €2,722 (+47.4%), from €5,746 to €8,467
- Other operating charges +€1,724
up €1,724 (+181%), from €952 to €2,676
- Depreciation +€870
up €870 (+32.1%), from €2,708 to €3,578
- Financial charges +€476
up €476 (+17.2%), from €2,770 to €3,246
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,761 | €66,060 | -€6,701 | -9.2% |
| Fixed assets | 21/28 | €25,546 | €24,911 | -€636 | -2.5% |
| Intangible fixed assets | 21 | €21,360 | €19,110 | -€2,250 | -10.5% |
| Tangible fixed assets | 22/27 | €3,937 | €4,541 | +€604 | +15.4% |
| Plant, machinery and equipment | 23 | €399 | €1,010 | +€611 | +153% |
| Furniture and vehicles | 24 | €3,538 | €3,532 | -€6 | -0.2% |
| Financial fixed assets | 28 | €250 | €1,260 | +€1,010 | +404% |
| Current assets | 29/58 | €47,214 | €41,149 | -€6,065 | -12.8% |
| Stocks and contracts in progress | 3 | €27,649 | €30,124 | +€2,476 | +9.0% |
| Stocks | 30/36 | €27,649 | €30,124 | +€2,476 | +9.0% |
| Amounts receivable within one year | 40/41 | €12,964 | €5,951 | -€7,013 | -54.1% |
| Trade receivables | 40 | €12,915 | €5,951 | -€6,963 | -53.9% |
| Other amounts receivable | 41 | €49 | €0 | -€49 | -100% |
| Cash at bank and in hand | 54/58 | €6,602 | €4,704 | -€1,897 | -28.7% |
| Deferred charges and accrued income | 490/1 | - | €370 | +€370 | |
| Total equity and liabilities | 10/49 | €72,761 | €66,060 | -€6,701 | -9.2% |
| Equity | 10/15 | €11,289 | €9,635 | -€1,653 | -14.6% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€711 | -€2,365 | -€1,653 | -232% |
| Amounts payable | 17/49 | €61,472 | €56,425 | -€5,047 | -8.2% |
| Amounts payable after more than one year | 17 | €16,810 | €12,484 | -€4,325 | -25.7% |
| Financial debts | 170/4 | €16,810 | €12,484 | -€4,325 | -25.7% |
| Amounts payable within one year | 42/48 | €44,663 | €43,651 | -€1,011 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €4,068 | €4,325 | +€258 | +6.3% |
| Trade debts | 44 | €27,529 | €29,700 | +€2,171 | +7.9% |
| Suppliers | 440/4 | €18,898 | €11,731 | -€7,167 | -37.9% |
| Bills of exchange payable | 441 | €8,632 | €17,969 | +€9,338 | +108% |
| Taxes, remuneration and social security | 45 | €4,256 | €1,565 | -€2,692 | -63.2% |
| Taxes | 450/3 | €636 | €1,365 | +€728 | +114% |
| Remuneration and social security | 454/9 | €3,620 | €200 | -€3,420 | -94.5% |
| Other amounts payable | 47/48 | €8,809 | €8,061 | -€748 | -8.5% |
| Accrued charges and deferred income | 492/3 | - | €290 | +€290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,708 | €3,578 | +€870 | +32.1% |
| Other operating charges | 640/8 | €952 | €2,676 | +€1,724 | +181% |
| Non-recurring operating charges | 66A | - | €600 | +€600 | |
| Gross operating margin | 9900 | €5,746 | €8,467 | +€2,722 | +47.4% |
| Operating profit (loss) | 9901 | €2,086 | €1,613 | -€472 | -22.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,770 | €3,246 | +€476 | +17.2% |
| Recurring financial charges | 65 | €2,770 | €3,246 | +€476 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | -€685 | -€1,633 | -€948 | -138% |
| Income taxes | 67/77 | €27 | €21 | -€6 | -22.5% |
| Profit (loss) for the period | 9904 | -€711 | -€1,653 | -€942 | -132% |
| Profit (loss) for the period to be appropriated | 9905 | -€711 | -€1,653 | -€942 | -132% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.