LIBRARY 2009: what changed
Two fiscal 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.
LIBRARY 2009
Largest movements
- Stocks and contracts -€15,946
down €15,946 (-39.8%), from €40,030 to €24,083
- Cash -€3,197
down €3,197 (-98.7%), from €3,238 to €42
mainly Net result for the year (-€19,327) and Trade debts (-€2,591)
- Receivables within one year +€671
up €671 (+112.7%), from €595 to €1,266
- Profit (loss) carried forward -€19,327
down €19,327, from €460 to -€18,867
- Trade debts -€2,591
down €2,591 (-40.1%), from €6,458 to €3,867
- Short-term financial debts +€2,487
new in 2025: €2,487
- Other debts +€1,008
new in 2025: €1,008
- Gross operating margin -€20,848
down €20,848, from €2,362 to -€18,486
- Depreciation -€762
no longer reported in 2025 (was €762)
- Other operating charges -€361
down €361 (-44.2%), from €817 to €456
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 | €43,968 | €25,546 | -€18,423 | -41.9% |
| Fixed assets | 21/28 | €105 | €155 | +€50 | +47.5% |
| Financial fixed assets | 28 | €105 | €155 | +€50 | +47.5% |
| Current assets | 29/58 | €43,863 | €25,390 | -€18,473 | -42.1% |
| Stocks and contracts in progress | 3 | €40,030 | €24,083 | -€15,946 | -39.8% |
| Stocks | 30/36 | €40,030 | €24,083 | -€15,946 | -39.8% |
| Amounts receivable within one year | 40/41 | €595 | €1,266 | +€671 | +112.7% |
| Other amounts receivable | 41 | €595 | €1,266 | +€671 | +112.7% |
| Cash at bank and in hand | 54/58 | €3,238 | €42 | -€3,197 | -98.7% |
| Total equity and liabilities | 10/49 | €43,968 | €25,546 | -€18,423 | -41.9% |
| Equity | 10/15 | €22,606 | €3,279 | -€19,327 | -85.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,946 | €15,946 | = | 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 | €14,086 | €14,086 | = | 0.0% |
| Profit (loss) carried forward | 14 | €460 | -€18,867 | -€19,327 | |
| Amounts payable | 17/49 | €21,362 | €22,267 | +€904 | +4.2% |
| Amounts payable after more than one year | 17 | €13,626 | €13,626 | = | 0.0% |
| Other amounts payable | 178/9 | €13,626 | €13,626 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,737 | €8,641 | +€904 | +11.7% |
| Financial debts | 43 | - | €2,487 | +€2,487 | |
| Credit institutions | 430/8 | - | €2,487 | +€2,487 | |
| Trade debts | 44 | €6,458 | €3,867 | -€2,591 | -40.1% |
| Suppliers | 440/4 | €6,458 | €3,867 | -€2,591 | -40.1% |
| Taxes, remuneration and social security | 45 | €1,278 | €1,278 | = | 0.0% |
| Taxes | 450/3 | €1,121 | €1,121 | = | 0.0% |
| Remuneration and social security | 454/9 | €158 | €158 | = | 0.0% |
| Other amounts payable | 47/48 | - | €1,008 | +€1,008 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €762 | - | -€762 | |
| Other operating charges | 640/8 | €817 | €456 | -€361 | -44.2% |
| Gross operating margin | 9900 | €2,362 | -€18,486 | -€20,848 | |
| Operating profit (loss) | 9901 | €783 | -€18,942 | -€19,725 | |
| Financial charges | 65/66B | €377 | €384 | +€7 | +1.9% |
| Recurring financial charges | 65 | €377 | €384 | +€7 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €405 | -€19,327 | -€19,732 | |
| Income taxes | 67/77 | €81 | - | -€81 | |
| Profit (loss) for the period | 9904 | €324 | -€19,327 | -€19,651 | |
| Profit (loss) for the period to be appropriated | 9905 | €324 | -€19,327 | -€19,651 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.