LIBRAIRIE VIRA: 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 VIRA
Largest movements
- Deferred charges and accrued income +€46,963
new in 2025: €46,963
- Cash -€12,054
down €12,054 (-62.7%), from €19,226 to €7,172
mainly Deferred charges and accrued income (-€46,963) and Receivables within one year (-€11,854)
- Receivables within one year +€11,854
up €11,854 (+152.5%), from €7,770 to €19,624
of which Trade receivables: +€7,000
- Stocks and contracts +€3,075
up €3,075 (+20.3%), from €15,140 to €18,215
- Tangible fixed assets -€1,920
no longer reported in 2025 (was €1,920)
- Profit (loss) carried forward +€22,804
up €22,804 (+86.2%), from €26,452 to €49,256
- Other debts +€20,111
up €20,111 (+810.4%), from €2,482 to €22,592
- Trade debts +€8,608
up €8,608 (+56.4%), from €15,258 to €23,866
- Tax, wage and social debts -€5,009
no longer reported in 2025 (was €5,009)
of which Remuneration and social security: -€4,585
- Gross operating margin +€18,597
up €18,597 (+29.1%), from €63,919 to €82,517
- Staff costs +€12,624
up €12,624 (+37.1%), from €34,056 to €46,679
- Taxes +€11,026
new in 2025: €11,026
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.
Cash bridge derived
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 | €59,201 | €105,714 | +€46,513 | +78.6% |
| Fixed assets | 21/28 | €17,065 | €13,740 | -€3,325 | -19.5% |
| Intangible fixed assets | 21 | €12,645 | €11,240 | -€1,405 | -11.1% |
| Tangible fixed assets | 22/27 | €1,920 | - | -€1,920 | |
| Furniture and vehicles | 24 | €1,920 | - | -€1,920 | |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €42,136 | €91,974 | +€49,838 | +118.3% |
| Stocks and contracts in progress | 3 | €15,140 | €18,215 | +€3,075 | +20.3% |
| Stocks | 30/36 | €15,140 | €18,215 | +€3,075 | +20.3% |
| Amounts receivable within one year | 40/41 | €7,770 | €19,624 | +€11,854 | +152.5% |
| Trade receivables | 40 | - | €7,000 | +€7,000 | |
| Other amounts receivable | 41 | €7,770 | €12,624 | +€4,854 | +62.5% |
| Cash at bank and in hand | 54/58 | €19,226 | €7,172 | -€12,054 | -62.7% |
| Deferred charges and accrued income | 490/1 | - | €46,963 | +€46,963 | |
| Total equity and liabilities | 10/49 | €59,201 | €105,714 | +€46,513 | +78.6% |
| Equity | 10/15 | €36,452 | €59,256 | +€22,804 | +62.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,452 | €49,256 | +€22,804 | +86.2% |
| Amounts payable | 17/49 | €22,749 | €46,458 | +€23,709 | +104.2% |
| Amounts payable within one year | 42/48 | €22,749 | €46,458 | +€23,709 | +104.2% |
| Trade debts | 44 | €15,258 | €23,866 | +€8,608 | +56.4% |
| Suppliers | 440/4 | €15,258 | €23,866 | +€8,608 | +56.4% |
| Taxes, remuneration and social security | 45 | €5,009 | - | -€5,009 | |
| Taxes | 450/3 | €425 | - | -€425 | |
| Remuneration and social security | 454/9 | €4,585 | - | -€4,585 | |
| Other amounts payable | 47/48 | €2,482 | €22,592 | +€20,111 | +810.4% |
| Remuneration, social security and pensions | 62 | €34,056 | €46,679 | +€12,624 | +37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,885 | €1,405 | -€480 | -25.5% |
| Other operating charges | 640/8 | €894 | €405 | -€489 | -54.7% |
| Gross operating margin | 9900 | €63,919 | €82,517 | +€18,597 | +29.1% |
| Operating profit (loss) | 9901 | €27,085 | €34,027 | +€6,942 | +25.6% |
| Financial charges | 65/66B | €632 | €197 | -€435 | -68.8% |
| Recurring financial charges | 65 | €632 | €197 | -€435 | -68.8% |
| Profit (loss) for the period before taxes | 9903 | €26,452 | €33,830 | +€7,377 | +27.9% |
| Income taxes | 67/77 | - | €11,026 | +€11,026 | |
| Profit (loss) for the period | 9904 | €26,452 | €22,804 | -€3,649 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,452 | €22,804 | -€3,649 | -13.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.