LIBRAIRIE WINDEN: 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 WINDEN
Largest movements
- Tangible fixed assets +€10,697
up €10,697 (+71.3%), from €14,998 to €25,695
of which Furniture and vehicles: +€12,593
- Cash +€7,323
up €7,323 (+49.1%), from €14,899 to €22,223
mainly Trade debts (+€6,251) and Debts after one year (+€4,661)
- Stocks and contracts -€2,129
down €2,129 (-6.0%), from €35,277 to €33,148
- Trade debts +€6,251
up €6,251 (+140%), from €4,474 to €10,724
- Debts after one year +€4,661
up €4,661 (+78.3%), from €5,950 to €10,611
- Current portion of long-term debt +€4,565
up €4,565 (+134%), from €3,400 to €7,965
- Profit (loss) carried forward +€1,676
up €1,676 (+10.7%), from -€15,656 to -€13,979
- Tax, wage and social debts -€1,081
down €1,081 (-16.4%), from €6,585 to €5,504
of which Taxes: -€1,247
- Staff costs +€1,590
up €1,590 (+4.0%), from €39,574 to €41,164
- Gross operating margin -€1,292
down €1,292 (-2.5%), from €51,561 to €50,269
- Taxes -€1,104
down €1,104 (-44.2%), from €2,497 to €1,393
- Depreciation +€658
up €658 (+24.2%), from €2,718 to €3,376
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 | €68,055 | €83,982 | +€15,927 | +23.4% |
| Fixed assets | 21/28 | €15,342 | €26,039 | +€10,697 | +69.7% |
| Tangible fixed assets | 22/27 | €14,998 | €25,695 | +€10,697 | +71.3% |
| Plant, machinery and equipment | 23 | €52 | - | -€52 | |
| Furniture and vehicles | 24 | €395 | €12,988 | +€12,593 | +3,189% |
| Other tangible fixed assets | 26 | €14,551 | €12,707 | -€1,844 | -12.7% |
| Financial fixed assets | 28 | €345 | €345 | = | 0.0% |
| Current assets | 29/58 | €52,713 | €57,942 | +€5,230 | +9.9% |
| Stocks and contracts in progress | 3 | €35,277 | €33,148 | -€2,129 | -6.0% |
| Stocks | 30/36 | €35,277 | €33,148 | -€2,129 | -6.0% |
| Amounts receivable within one year | 40/41 | €3 | €529 | +€526 | +15,594% |
| Other amounts receivable | 41 | €3 | €529 | +€526 | +15,594% |
| Cash at bank and in hand | 54/58 | €14,899 | €22,223 | +€7,323 | +49.1% |
| Deferred charges and accrued income | 490/1 | €2,533 | €2,043 | -€490 | -19.3% |
| Total equity and liabilities | 10/49 | €68,055 | €83,982 | +€15,927 | +23.4% |
| Equity | 10/15 | €35,604 | €37,281 | +€1,676 | +4.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €38,860 | €38,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €37,000 | €37,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,656 | -€13,979 | +€1,676 | +10.7% |
| Amounts payable | 17/49 | €32,451 | €46,701 | +€14,251 | +43.9% |
| Amounts payable after more than one year | 17 | €5,950 | €10,611 | +€4,661 | +78.3% |
| Financial debts | 170/4 | €5,950 | €10,611 | +€4,661 | +78.3% |
| Amounts payable within one year | 42/48 | €25,573 | €35,188 | +€9,615 | +37.6% |
| Current portion of amounts payable after more than one year | 42 | €3,400 | €7,965 | +€4,565 | +134% |
| Trade debts | 44 | €4,474 | €10,724 | +€6,251 | +140% |
| Suppliers | 440/4 | €4,474 | €10,724 | +€6,251 | +140% |
| Taxes, remuneration and social security | 45 | €6,585 | €5,504 | -€1,081 | -16.4% |
| Taxes | 450/3 | €1,640 | €393 | -€1,247 | -76.0% |
| Remuneration and social security | 454/9 | €4,946 | €5,111 | +€166 | +3.4% |
| Other amounts payable | 47/48 | €11,114 | €10,994 | -€120 | -1.1% |
| Accrued charges and deferred income | 492/3 | €928 | €902 | -€26 | -2.8% |
| Remuneration, social security and pensions | 62 | €39,574 | €41,164 | +€1,590 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,718 | €3,376 | +€658 | +24.2% |
| Other operating charges | 640/8 | €1,310 | €1,302 | -€8 | -0.6% |
| Gross operating margin | 9900 | €51,561 | €50,269 | -€1,292 | -2.5% |
| Operating profit (loss) | 9901 | €7,958 | €4,426 | -€3,532 | -44.4% |
| Financial charges | 65/66B | €1,045 | €1,356 | +€311 | +29.7% |
| Recurring financial charges | 65 | €1,045 | €1,356 | +€311 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | €6,913 | €3,070 | -€3,843 | -55.6% |
| Income taxes | 67/77 | €2,497 | €1,393 | -€1,104 | -44.2% |
| Profit (loss) for the period | 9904 | €4,416 | €1,676 | -€2,740 | -62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,416 | €1,676 | -€2,740 | -62.0% |
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.