THE LIBRARY GROUP: 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.
THE LIBRARY GROUP
Largest movements
- Receivables within one year +€17,108
up €17,108 (+7.2%), from €237,755 to €254,862
of which Other amounts receivable: +€11,670
- Cash +€4,045
up €4,045 (+21.1%), from €19,147 to €23,193
mainly Tax, wage and social debts (+€33,206) and Net result for the year (+€5,870)
- Financial fixed assets -€4,000
down €4,000 (-89.4%), from €4,476 to €476
- Tax, wage and social debts +€33,206
up €33,206 (+130%), from €25,584 to €58,790
of which Taxes: +€16,720
- Other debts -€27,558
down €27,558 (-55.0%), from €50,130 to €22,571
- Profit (loss) carried forward +€5,870
up €5,870 (+209%), from €2,815 to €8,686
- Trade debts +€4,124
up €4,124 (+2.3%), from €177,973 to €182,097
- Gross operating margin +€25,756
up €25,756 (+41.4%), from €62,214 to €87,970
- Staff costs +€20,031
up €20,031 (+37.1%), from €54,045 to €74,076
- Other operating charges -€9,042
down €9,042 (-95.9%), from €9,426 to €384
- Taxes +€2,821
new in 2024: €2,821
- Financial charges -€1,860
down €1,860 (-77.6%), from €2,395 to €536
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €269,102 | €284,744 | +€15,642 | +5.8% |
| Fixed assets | 21/28 | €12,200 | €6,634 | -€5,565 | -45.6% |
| Tangible fixed assets | 22/27 | €7,724 | €6,158 | -€1,565 | -20.3% |
| Plant, machinery and equipment | 23 | €1,611 | €978 | -€633 | -39.3% |
| Furniture and vehicles | 24 | €3,235 | €3,742 | +€507 | +15.7% |
| Other tangible fixed assets | 26 | €2,878 | €1,439 | -€1,439 | -50.0% |
| Financial fixed assets | 28 | €4,476 | €476 | -€4,000 | -89.4% |
| Current assets | 29/58 | €256,902 | €278,109 | +€21,207 | +8.3% |
| Amounts receivable within one year | 40/41 | €237,755 | €254,862 | +€17,108 | +7.2% |
| Trade receivables | 40 | €94,522 | €99,959 | +€5,438 | +5.8% |
| Other amounts receivable | 41 | €143,233 | €154,903 | +€11,670 | +8.1% |
| Cash at bank and in hand | 54/58 | €19,147 | €23,193 | +€4,045 | +21.1% |
| Deferred charges and accrued income | 490/1 | - | €54 | +€54 | |
| Total equity and liabilities | 10/49 | €269,102 | €284,744 | +€15,642 | +5.8% |
| Equity | 10/15 | €15,415 | €21,286 | +€5,870 | +38.1% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Contributions outside capital | 11 | €12,600 | €12,600 | = | 0.0% |
| Other | 1109/19 | €12,600 | €12,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,815 | €8,686 | +€5,870 | +209% |
| Amounts payable | 17/49 | €253,687 | €263,458 | +€9,772 | +3.9% |
| Amounts payable within one year | 42/48 | €253,687 | €263,458 | +€9,772 | +3.9% |
| Trade debts | 44 | €177,973 | €182,097 | +€4,124 | +2.3% |
| Suppliers | 440/4 | €177,973 | €182,097 | +€4,124 | +2.3% |
| Taxes, remuneration and social security | 45 | €25,584 | €58,790 | +€33,206 | +130% |
| Taxes | 450/3 | €12,568 | €29,287 | +€16,720 | +133% |
| Remuneration and social security | 454/9 | €13,016 | €29,503 | +€16,486 | +127% |
| Other amounts payable | 47/48 | €50,130 | €22,571 | -€27,558 | -55.0% |
| Remuneration, social security and pensions | 62 | €54,045 | €74,076 | +€20,031 | +37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,569 | €4,339 | -€231 | -5.0% |
| Other operating charges | 640/8 | €9,426 | €384 | -€9,042 | -95.9% |
| Gross operating margin | 9900 | €62,214 | €87,970 | +€25,756 | +41.4% |
| Operating profit (loss) | 9901 | -€5,826 | €9,171 | +€14,997 | |
| Financial income | 75/76B | - | €56 | +€56 | |
| Recurring financial income | 75 | - | €56 | +€56 | |
| Financial charges | 65/66B | €2,395 | €536 | -€1,860 | -77.6% |
| Recurring financial charges | 65 | €2,395 | €536 | -€1,860 | -77.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,222 | €8,692 | +€16,913 | |
| Income taxes | 67/77 | - | €2,821 | +€2,821 | |
| Profit (loss) for the period | 9904 | -€8,222 | €5,870 | +€14,092 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,222 | €5,870 | +€14,092 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.