LIBRAIRIE SAINT JOSEPH: 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 SAINT JOSEPH
Largest movements
- Receivables within one year +€7,851
new in 2024: €7,851
- Tangible fixed assets -€4,667
down €4,667 (-15.6%), from €29,866 to €25,198
of which Land and buildings: -€4,374
- Tax, wage and social debts +€22,708
up €22,708 (+236%), from €9,616 to €32,324
- Other debts -€12,938
down €12,938 (-62.7%), from €20,642 to €7,704
- Profit (loss) carried forward -€7,131
down €7,131 (-26.2%), from -€27,228 to -€34,358
- Trade debts +€1,982
up €1,982 (+59.2%), from €3,345 to €5,328
- Debts after one year -€1,425
down €1,425 (-47.1%), from €3,025 to €1,600
- Taxes +€22,708
new in 2024: €22,708
- Gross operating margin +€10,702
up €10,702 (+85.7%), from €12,494 to €23,196
- Depreciation +€417
up €417 (+9.8%), from €4,250 to €4,667
- Other operating charges +€351
up €351 (+14.2%), from €2,472 to €2,823
- Financial charges -€338
down €338 (-72.5%), from €466 to €128
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,866 | €33,049 | +€3,183 | +10.7% |
| Fixed assets | 21/28 | €29,866 | €25,198 | -€4,667 | -15.6% |
| Tangible fixed assets | 22/27 | €29,866 | €25,198 | -€4,667 | -15.6% |
| Land and buildings | 22 | €29,265 | €24,891 | -€4,374 | -14.9% |
| Other tangible fixed assets | 26 | €601 | €307 | -€293 | -48.8% |
| Current assets | 29/58 | - | €7,851 | +€7,851 | |
| Amounts receivable within one year | 40/41 | - | €7,851 | +€7,851 | |
| Other amounts receivable | 41 | - | €7,851 | +€7,851 | |
| Total equity and liabilities | 10/49 | €29,866 | €33,049 | +€3,183 | +10.7% |
| Equity | 10/15 | -€6,776 | -€13,907 | -€7,131 | -105% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,228 | -€34,358 | -€7,131 | -26.2% |
| Amounts payable | 17/49 | €36,642 | €46,956 | +€10,314 | +28.1% |
| Amounts payable after more than one year | 17 | €3,025 | €1,600 | -€1,425 | -47.1% |
| Other amounts payable | 178/9 | €3,025 | €1,600 | -€1,425 | -47.1% |
| Amounts payable within one year | 42/48 | €33,617 | €45,356 | +€11,739 | +34.9% |
| Financial debts | 43 | €13 | - | -€13 | |
| Credit institutions | 430/8 | €13 | - | -€13 | |
| Trade debts | 44 | €3,345 | €5,328 | +€1,982 | +59.2% |
| Suppliers | 440/4 | €3,345 | €5,328 | +€1,982 | +59.2% |
| Taxes, remuneration and social security | 45 | €9,616 | €32,324 | +€22,708 | +236% |
| Taxes | 450/3 | €9,616 | €32,324 | +€22,708 | +236% |
| Other amounts payable | 47/48 | €20,642 | €7,704 | -€12,938 | -62.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,250 | €4,667 | +€417 | +9.8% |
| Other operating charges | 640/8 | €2,472 | €2,823 | +€351 | +14.2% |
| Gross operating margin | 9900 | €12,494 | €23,196 | +€10,702 | +85.7% |
| Operating profit (loss) | 9901 | €5,772 | €15,705 | +€9,934 | +172% |
| Financial charges | 65/66B | €466 | €128 | -€338 | -72.5% |
| Recurring financial charges | 65 | €466 | €128 | -€338 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | €5,305 | €15,577 | +€10,272 | +194% |
| Income taxes | 67/77 | - | €22,708 | +€22,708 | |
| Profit (loss) for the period | 9904 | €5,305 | -€7,131 | -€12,436 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,305 | -€7,131 | -€12,436 |
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 19 October 2026 via checked.be.