BIBLIOPOLIS: 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.
BIBLIOPOLIS
Largest movements
- Cash -€69,065
down €69,065 (-81.4%), from €84,867 to €15,802
mainly Net result for the year (-€79,811) and Investment in fixed assets (net) (-€78,634)
- Receivables within one year +€16,791
up €16,791 (+4.0%), from €419,926 to €436,717
of which Trade receivables: +€10,853
- Profit (loss) carried forward -€79,811
down €79,811 (-7.5%), from €1.1m to €984,316
- Other debts +€41,229
up €41,229 (+1,538%), from €2,680 to €43,909
- Debts after one year -€36,724
down €36,724 (-32.8%), from €112,113 to €75,389
- Short-term financial debts +€31,162
up €31,162 (+1,634%), from €1,907 to €33,069
- Gross operating margin -€147,605
down €147,605 (-20.0%), from €739,525 to €591,919
- Staff costs -€96,059
down €96,059 (-16.5%), from €583,706 to €487,647
- Other operating charges +€35,611
up €35,611 (+64.0%), from €55,599 to €91,210
- Write-downs -€25,688
no longer reported in 2025 (was €25,688)
- Financial income -€15,619
down €15,619 (-36.7%), from €42,519 to €26,900
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 | €1,635,013 | €1,599,194 | -€35,819 | -2.2% |
| Fixed assets | 21/28 | €246,330 | €247,800 | +€1,471 | +0.6% |
| Tangible fixed assets | 22/27 | €213,879 | €219,849 | +€5,971 | +2.8% |
| Plant, machinery and equipment | 23 | €166,915 | €176,913 | +€9,998 | +6.0% |
| Furniture and vehicles | 24 | €46,964 | €42,937 | -€4,028 | -8.6% |
| Financial fixed assets | 28 | €32,451 | €27,951 | -€4,500 | -13.9% |
| Current assets | 29/58 | €1,388,683 | €1,351,394 | -€37,290 | -2.7% |
| Amounts receivable after more than one year | 29 | €378,710 | €389,203 | +€10,492 | +2.8% |
| Other amounts receivable | 291 | €378,710 | €389,203 | +€10,492 | +2.8% |
| Stocks and contracts in progress | 3 | €505,180 | €505,000 | -€180 | 0.0% |
| Stocks | 30/36 | €505,180 | €505,000 | -€180 | 0.0% |
| Amounts receivable within one year | 40/41 | €419,926 | €436,717 | +€16,791 | +4.0% |
| Trade receivables | 40 | €71,446 | €82,299 | +€10,853 | +15.2% |
| Other amounts receivable | 41 | €348,480 | €354,418 | +€5,938 | +1.7% |
| Cash at bank and in hand | 54/58 | €84,867 | €15,802 | -€69,065 | -81.4% |
| Deferred charges and accrued income | 490/1 | - | €4,672 | +€4,672 | |
| Total equity and liabilities | 10/49 | €1,635,013 | €1,599,194 | -€35,819 | -2.2% |
| Equity | 10/15 | €1,072,187 | €992,376 | -€79,811 | -7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €1,064,127 | €984,316 | -€79,811 | -7.5% |
| Amounts payable | 17/49 | €562,825 | €606,817 | +€43,992 | +7.8% |
| Amounts payable after more than one year | 17 | €112,113 | €75,389 | -€36,724 | -32.8% |
| Financial debts | 170/4 | €112,113 | €75,389 | -€36,724 | -32.8% |
| Amounts payable within one year | 42/48 | €426,207 | €503,488 | +€77,282 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €41,713 | €36,724 | -€4,990 | -12.0% |
| Financial debts | 43 | €1,907 | €33,069 | +€31,162 | +1,634% |
| Credit institutions | 430/8 | €1,907 | €33,069 | +€31,162 | +1,634% |
| Trade debts | 44 | €329,136 | €333,790 | +€4,654 | +1.4% |
| Suppliers | 440/4 | €329,136 | €333,790 | +€4,654 | +1.4% |
| Taxes, remuneration and social security | 45 | €50,770 | €55,997 | +€5,227 | +10.3% |
| Taxes | 450/3 | €2,788 | €18,036 | +€15,247 | +547% |
| Remuneration and social security | 454/9 | €47,982 | €37,962 | -€10,020 | -20.9% |
| Other amounts payable | 47/48 | €2,680 | €43,909 | +€41,229 | +1,538% |
| Accrued charges and deferred income | 492/3 | €24,506 | €27,940 | +€3,434 | +14.0% |
| Remuneration, social security and pensions | 62 | €583,706 | €487,647 | -€96,059 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,109 | €77,163 | +€2,054 | +2.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,688 | - | -€25,688 | |
| Other operating charges | 640/8 | €55,599 | €91,210 | +€35,611 | +64.0% |
| Gross operating margin | 9900 | €739,525 | €591,919 | -€147,605 | -20.0% |
| Operating profit (loss) | 9901 | -€577 | -€64,101 | -€63,524 | -11,010% |
| Financial income | 75/76B | €42,519 | €26,900 | -€15,619 | -36.7% |
| Recurring financial income | 75 | €42,519 | €26,900 | -€15,619 | -36.7% |
| Financial charges | 65/66B | €37,101 | €41,735 | +€4,634 | +12.5% |
| Recurring financial charges | 65 | €37,101 | €41,735 | +€4,634 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €4,841 | -€78,936 | -€83,777 | |
| Income taxes | 67/77 | €4,000 | €875 | -€3,125 | -78.1% |
| Profit (loss) for the period | 9904 | €841 | -€79,811 | -€80,652 | |
| Profit (loss) for the period to be appropriated | 9905 | €841 | -€79,811 | -€80,652 |
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 30 October 2026 via checked.be.