LIBRAIRIE SCIENTIA: 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 SCIENTIA
Largest movements
- Cash +€142,382
up €142,382 (+52.5%), from €270,970 to €413,352
mainly Receivables within one year (+€69,346) and Net result for the year (+€62,758)
- Receivables within one year -€69,346
down €69,346 (-14.4%), from €480,330 to €410,985
of which Trade receivables: -€45,245
- Stocks and contracts -€52,418
down €52,418 (-9.2%), from €570,419 to €518,001
- Reserves +€62,758
up €62,758 (+13.3%), from €472,694 to €535,453
- Accrued charges and deferred income -€55,165
down €55,165 (-97.8%), from €56,380 to €1,215
- Debts after one year -€36,714
down €36,714 (-8.9%), from €413,571 to €376,857
of which Other amounts payable: -€30,000
- Trade debts +€29,227
up €29,227 (+7.4%), from €393,561 to €422,788
- Gross operating margin +€18,463
up €18,463 (+4.0%), from €456,142 to €474,605
- Taxes +€14,565
up €14,565 (+91.8%), from €15,869 to €30,434
- Staff costs +€10,401
up €10,401 (+3.3%), from €310,930 to €321,331
- Write-downs -€5,328
down €5,328 (-48.7%), from €10,939 to €5,611
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 | €1,482,061 | €1,478,811 | -€3,250 | -0.2% |
| Fixed assets | 21/28 | €87,464 | €74,996 | -€12,468 | -14.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €87,035 | €74,567 | -€12,468 | -14.3% |
| Plant, machinery and equipment | 23 | €84,655 | €73,027 | -€11,628 | -13.7% |
| Furniture and vehicles | 24 | €2,380 | €1,540 | -€840 | -35.3% |
| Financial fixed assets | 28 | €429 | €429 | = | 0.0% |
| Current assets | 29/58 | €1,394,597 | €1,403,815 | +€9,217 | +0.7% |
| Stocks and contracts in progress | 3 | €570,419 | €518,001 | -€52,418 | -9.2% |
| Stocks | 30/36 | €570,419 | €518,001 | -€52,418 | -9.2% |
| Amounts receivable within one year | 40/41 | €480,330 | €410,985 | -€69,346 | -14.4% |
| Trade receivables | 40 | €455,705 | €410,461 | -€45,245 | -9.9% |
| Other amounts receivable | 41 | €24,625 | €524 | -€24,101 | -97.9% |
| Current investments | 50/53 | €72,878 | €58,482 | -€14,395 | -19.8% |
| Cash at bank and in hand | 54/58 | €270,970 | €413,352 | +€142,382 | +52.5% |
| Deferred charges and accrued income | 490/1 | - | €2,995 | +€2,995 | |
| Total equity and liabilities | 10/49 | €1,482,061 | €1,478,811 | -€3,250 | -0.2% |
| Equity | 10/15 | €478,894 | €541,653 | +€62,758 | +13.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €472,694 | €535,453 | +€62,758 | +13.3% |
| Distributable reserves | 133 | €472,694 | €535,453 | +€62,758 | +13.3% |
| Amounts payable | 17/49 | €1,003,167 | €937,158 | -€66,009 | -6.6% |
| Amounts payable after more than one year | 17 | €413,571 | €376,857 | -€36,714 | -8.9% |
| Financial debts | 170/4 | €33,571 | €26,857 | -€6,714 | -20.0% |
| Other amounts payable | 178/9 | €380,000 | €350,000 | -€30,000 | -7.9% |
| Amounts payable within one year | 42/48 | €533,216 | €559,086 | +€25,870 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €6,714 | €6,714 | = | 0.0% |
| Financial debts | 43 | €1,938 | €1,897 | -€42 | -2.1% |
| Credit institutions | 430/8 | €1,938 | €1,897 | -€42 | -2.1% |
| Trade debts | 44 | €393,561 | €422,788 | +€29,227 | +7.4% |
| Suppliers | 440/4 | €393,561 | €422,788 | +€29,227 | +7.4% |
| Advances received on contracts in progress | 46 | €1,246 | €2,971 | +€1,725 | +138% |
| Taxes, remuneration and social security | 45 | €107,171 | €104,156 | -€3,015 | -2.8% |
| Taxes | 450/3 | €47,961 | €45,272 | -€2,689 | -5.6% |
| Remuneration and social security | 454/9 | €59,210 | €58,884 | -€326 | -0.6% |
| Other amounts payable | 47/48 | €22,585 | €20,561 | -€2,025 | -9.0% |
| Accrued charges and deferred income | 492/3 | €56,380 | €1,215 | -€55,165 | -97.8% |
| Remuneration, social security and pensions | 62 | €310,930 | €321,331 | +€10,401 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,995 | €12,468 | +€473 | +3.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,939 | €5,611 | -€5,328 | -48.7% |
| Other operating charges | 640/8 | €12,109 | €13,239 | +€1,130 | +9.3% |
| Gross operating margin | 9900 | €456,142 | €474,605 | +€18,463 | +4.0% |
| Operating profit (loss) | 9901 | €110,168 | €121,955 | +€11,787 | +10.7% |
| Financial income | 75/76B | €5,703 | €4,800 | -€903 | -15.8% |
| Recurring financial income | 75 | €5,703 | €4,800 | -€903 | -15.8% |
| Financial charges | 65/66B | €37,045 | €33,563 | -€3,482 | -9.4% |
| Recurring financial charges | 65 | €37,045 | €33,563 | -€3,482 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €78,826 | €93,192 | +€14,366 | +18.2% |
| Income taxes | 67/77 | €15,869 | €30,434 | +€14,565 | +91.8% |
| Profit (loss) for the period | 9904 | €62,957 | €62,758 | -€199 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,957 | €62,758 | -€199 | -0.3% |
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.