1PopUpStore: 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.
What changed
1PopUpStore
NACE 47.540, Retail sale of electrical household appliances
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€63,638
2024 · €328,769-€392,407
Equity
-€234,231
2024 · -€170,593-€63,638
Cash
€60,665
2024 · €125,964-€65,299
Balance sheet total
€1.6m
2024 · €1.6m-€2,685
Largest movements
Assets
- Cash -€65,299
down €65,299 (-51.8%), from €125,964 to €60,665
mainly Short-term financial debts (-€150,000) and Net result for the year (-€63,638)
- Stocks and contracts +€56,231
up €56,231 (+17.1%), from €328,900 to €385,131
Equity and liabilities
- Short-term financial debts -€150,000
down €150,000 (-37.5%), from €400,000 to €250,000
- Reserves -€105,096
down €105,096 (-24.8%), from €424,104 to €319,008
of which Tax-exempt reserves: -€105,096
- Trade debts +€79,216
up €79,216 (+33.7%), from €234,979 to €314,195
- Debts after one year +€70,327
up €70,327 (+10.5%), from €668,831 to €739,158
- Current portion of long-term debt +€58,643
up €58,643 (+42.5%), from €138,059 to €196,702
Income statement
- Gross operating margin -€415,423
down €415,423 (-65.4%), from €634,998 to €219,575
- Financial charges -€10,678
down €10,678 (-15.4%), from €69,391 to €58,713
- Write-downs -€7,200
down €7,200, from €3,600 to -€3,600
- Depreciation -€6,845
down €6,845 (-11.0%), from €62,298 to €55,453
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.
Result 2024
€328,769
Gross operating margin
-€415,423
Staff costs
+€2,736
Depreciation
+€6,845
Write-downs
+€7,200
Other operating charges
-€2,146
Other operating items
-€1,500
Financial income
-€851
Financial charges
+€10,678
Taxes
+€54
Result 2025
-€63,638
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€9,411
Investment
-€53,680
Financing
-€21,030
Cash 2024
€125,964
From operations (derived)
+€9,411
Net result for the year
-€63,638
Depreciation
+€55,453
Stocks and contracts
-€56,231
Receivables within one year
-€2,385
Deferred charges and accrued income
-€5,771
Trade debts
+€79,216
Tax, wage and social debts
-€14,132
Other debts
+€25,022
Accrued charges and deferred income
-€8,123
Investment (derived)
-€53,680
Investment in fixed assets (net)
-€53,680
Financing
-€21,030
Debts after one year
+€70,327
Current portion of long-term debt
+€58,643
Short-term financial debts
-€150,000
Cash 2025
€60,665
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,583,550 | €1,580,865 | -€2,685 | -0.2% |
| Fixed assets | 21/28 | €1,080,420 | €1,078,647 | -€1,773 | -0.2% |
| Intangible fixed assets | 21 | €2,798 | €1,799 | -€999 | -35.7% |
| Tangible fixed assets | 22/27 | €1,077,622 | €1,076,848 | -€774 | -0.1% |
| Land and buildings | 22 | €1,060,004 | €1,017,711 | -€42,293 | -4.0% |
| Plant, machinery and equipment | 23 | €147 | - | -€147 | |
| Furniture and vehicles | 24 | €17,471 | €59,137 | +€41,666 | +238% |
| Current assets | 29/58 | €503,130 | €502,218 | -€912 | -0.2% |
| Stocks and contracts in progress | 3 | €328,900 | €385,131 | +€56,231 | +17.1% |
| Stocks | 30/36 | €328,900 | €385,131 | +€56,231 | +17.1% |
| Amounts receivable within one year | 40/41 | €13,387 | €15,772 | +€2,385 | +17.8% |
| Trade receivables | 40 | €2,301 | €7,320 | +€5,019 | +218% |
| Other amounts receivable | 41 | €11,086 | €8,452 | -€2,634 | -23.8% |
| Cash at bank and in hand | 54/58 | €125,964 | €60,665 | -€65,299 | -51.8% |
| Deferred charges and accrued income | 490/1 | €34,879 | €40,650 | +€5,771 | +16.5% |
| Total equity and liabilities | 10/49 | €1,583,550 | €1,580,865 | -€2,685 | -0.2% |
| Equity | 10/15 | -€170,593 | -€234,231 | -€63,638 | -37.3% |
| Contributions | 10/11 | €407,200 | €407,200 | = | 0.0% |
| Revaluation surpluses | 12 | €547,307 | €547,307 | = | 0.0% |
| Reserves | 13 | €424,104 | €319,008 | -€105,096 | -24.8% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Tax-exempt reserves | 132 | €420,384 | €315,288 | -€105,096 | -25.0% |
| Profit (loss) carried forward | 14 | -€1,549,204 | -€1,507,746 | +€41,458 | +2.7% |
| Amounts payable | 17/49 | €1,754,143 | €1,815,096 | +€60,953 | +3.5% |
| Amounts payable after more than one year | 17 | €668,831 | €739,158 | +€70,327 | +10.5% |
| Financial debts | 170/4 | €668,831 | €739,158 | +€70,327 | +10.5% |
| Amounts payable within one year | 42/48 | €1,072,758 | €1,071,507 | -€1,251 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €138,059 | €196,702 | +€58,643 | +42.5% |
| Financial debts | 43 | €400,000 | €250,000 | -€150,000 | -37.5% |
| Credit institutions | 430/8 | €400,000 | €250,000 | -€150,000 | -37.5% |
| Trade debts | 44 | €234,979 | €314,195 | +€79,216 | +33.7% |
| Suppliers | 440/4 | €234,979 | €314,195 | +€79,216 | +33.7% |
| Taxes, remuneration and social security | 45 | €111,359 | €97,227 | -€14,132 | -12.7% |
| Taxes | 450/3 | €92,400 | €80,929 | -€11,471 | -12.4% |
| Remuneration and social security | 454/9 | €18,959 | €16,298 | -€2,661 | -14.0% |
| Other amounts payable | 47/48 | €188,361 | €213,383 | +€25,022 | +13.3% |
| Accrued charges and deferred income | 492/3 | €12,554 | €4,431 | -€8,123 | -64.7% |
| Non-recurring operating income | 76A | €525,522 | €13,448 | -€512,074 | -97.4% |
| Remuneration, social security and pensions | 62 | €145,606 | €142,870 | -€2,736 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,298 | €55,453 | -€6,845 | -11.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,600 | -€3,600 | -€7,200 | |
| Other operating charges | 640/8 | €7,864 | €10,010 | +€2,146 | +27.3% |
| Non-recurring operating charges | 66A | €18,000 | €19,500 | +€1,500 | +8.3% |
| Gross operating margin | 9900 | €634,998 | €219,575 | -€415,423 | -65.4% |
| Operating profit (loss) | 9901 | €397,630 | -€4,658 | -€402,288 | |
| Financial income | 75/76B | €960 | €109 | -€851 | -88.6% |
| Recurring financial income | 75 | €960 | €109 | -€851 | -88.6% |
| Financial charges | 65/66B | €69,391 | €58,713 | -€10,678 | -15.4% |
| Recurring financial charges | 65 | €69,391 | €58,713 | -€10,678 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €329,199 | -€63,262 | -€392,461 | |
| Income taxes | 67/77 | €430 | €376 | -€54 | -12.6% |
| Profit (loss) for the period | 9904 | €328,769 | -€63,638 | -€392,407 | |
| Transfer from tax-exempt reserves | 789 | €105,138 | €105,096 | -€42 | 0.0% |
| Transfer to tax-exempt reserves | 689 | €525,522 | - | -€525,522 | |
| Profit (loss) for the period to be appropriated | 9905 | -€91,615 | €41,458 | +€133,073 |
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 27 October 2026 via checked.be.