ML LIBRAIRIE: 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.
ML LIBRAIRIE
Largest movements
- Receivables within one year -€62,071
down €62,071 (-43.4%), from €143,185 to €81,114
of which Trade receivables: -€60,574
- Cash +€22,382
up €22,382 (+43.8%), from €51,087 to €73,469
mainly Receivables within one year (+€62,071) and Other debts (+€15,225)
- Stocks and contracts +€16,251
up €16,251 (+24.9%), from €65,321 to €81,572
- Trade debts -€38,858
down €38,858 (-22.2%), from €174,929 to €136,071
- Other debts +€15,225
up €15,225 (+50.7%), from €30,043 to €45,268
- Profit (loss) carried forward +€12,088
up €12,088 (+44.4%), from €27,249 to €39,337
- Tax, wage and social debts -€10,796
down €10,796 (-50.5%), from €21,367 to €10,571
of which Remuneration and social security: -€8,809
No income-statement line moved by more than 1% of the activity.
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 | €261,588 | €239,247 | -€22,341 | -8.5% |
| Fixed assets | 21/28 | €1,585 | €3,092 | +€1,507 | +95.1% |
| Tangible fixed assets | 22/27 | - | €1,507 | +€1,507 | |
| Plant, machinery and equipment | 23 | - | €1,507 | +€1,507 | |
| Financial fixed assets | 28 | €1,585 | €1,585 | = | 0.0% |
| Current assets | 29/58 | €260,003 | €236,155 | -€23,848 | -9.2% |
| Stocks and contracts in progress | 3 | €65,321 | €81,572 | +€16,251 | +24.9% |
| Stocks | 30/36 | €65,321 | €81,572 | +€16,251 | +24.9% |
| Amounts receivable within one year | 40/41 | €143,185 | €81,114 | -€62,071 | -43.4% |
| Trade receivables | 40 | €97,368 | €36,794 | -€60,574 | -62.2% |
| Other amounts receivable | 41 | €45,817 | €44,320 | -€1,497 | -3.3% |
| Cash at bank and in hand | 54/58 | €51,087 | €73,469 | +€22,382 | +43.8% |
| Deferred charges and accrued income | 490/1 | €410 | - | -€410 | |
| Total equity and liabilities | 10/49 | €261,588 | €239,247 | -€22,341 | -8.5% |
| Equity | 10/15 | €35,249 | €47,337 | +€12,088 | +34.3% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,249 | €39,337 | +€12,088 | +44.4% |
| Amounts payable | 17/49 | €226,339 | €191,910 | -€34,429 | -15.2% |
| Amounts payable within one year | 42/48 | €226,339 | €191,910 | -€34,429 | -15.2% |
| Trade debts | 44 | €174,929 | €136,071 | -€38,858 | -22.2% |
| Suppliers | 440/4 | €174,929 | €136,071 | -€38,858 | -22.2% |
| Taxes, remuneration and social security | 45 | €21,367 | €10,571 | -€10,796 | -50.5% |
| Taxes | 450/3 | €6,321 | €4,334 | -€1,987 | -31.4% |
| Remuneration and social security | 454/9 | €15,046 | €6,237 | -€8,809 | -58.5% |
| Other amounts payable | 47/48 | €30,043 | €45,268 | +€15,225 | +50.7% |
| Turnover | 70 | €1,365,611 | €1,359,486 | -€6,125 | -0.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,307,724 | €1,311,156 | +€3,432 | +0.3% |
| Remuneration, social security and pensions | 62 | €39,554 | €29,337 | -€10,217 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €189 | +€189 | |
| Other operating charges | 640/8 | €7,347 | €2,841 | -€4,506 | -61.3% |
| Gross operating margin | 9900 | €57,887 | €48,331 | -€9,556 | -16.5% |
| Operating profit (loss) | 9901 | €10,986 | €15,964 | +€4,978 | +45.3% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,271 | €440 | -€831 | -65.4% |
| Recurring financial charges | 65 | €1,271 | €440 | -€831 | -65.4% |
| Profit (loss) for the period before taxes | 9903 | €9,717 | €15,524 | +€5,807 | +59.8% |
| Income taxes | 67/77 | €3,530 | €3,436 | -€94 | -2.7% |
| Profit (loss) for the period | 9904 | €6,187 | €12,088 | +€5,901 | +95.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,187 | €12,088 | +€5,901 | +95.4% |
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 18 October 2026 via checked.be.