A-Cube Shop Design: 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.
A-Cube Shop Design
Largest movements
- Tangible fixed assets -€11,465
down €11,465 (-13.4%), from €85,680 to €74,216
of which Furniture and vehicles: -€7,760
- Receivables within one year -€7,959
down €7,959 (-20.0%), from €39,828 to €31,869
of which Trade receivables: -€6,734
- Cash +€5,329
up €5,329 (+499%), from €1,067 to €6,397
mainly Net result for the year (+€15,674) and Depreciation (+€13,121)
- Deferred charges and accrued income +€1,539
up €1,539 (+294%), from €523 to €2,062
- Debts after one year -€26,195
down €26,195 (-100%), from €26,195 to €0
- Profit (loss) carried forward +€15,674
up €15,674 (+35.4%), from -€44,337 to -€28,663
- Tax, wage and social debts -€8,868
down €8,868 (-37.2%), from €23,813 to €14,945
of which Taxes: -€10,843
- Trade debts +€5,015
up €5,015 (+9.6%), from €52,211 to €57,226
- Short-term financial debts +€3,997
up €3,997 (+8.6%), from €46,435 to €50,432
- Write-downs -€6,242
no longer reported in 2025 (was €6,242)
- Taxes +€5,093
up €5,093 (+5,815%), from €88 to €5,181
- Gross operating margin +€4,248
up €4,248 (+11.1%), from €38,263 to €42,511
- Other operating charges -€1,031
down €1,031 (-28.4%), from €3,630 to €2,599
- Financial charges -€950
down €950 (-13.8%), from €6,887 to €5,937
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 | €139,764 | €127,208 | -€12,556 | -9.0% |
| Fixed assets | 21/28 | €86,330 | €74,866 | -€11,465 | -13.3% |
| Tangible fixed assets | 22/27 | €85,680 | €74,216 | -€11,465 | -13.4% |
| Furniture and vehicles | 24 | €17,759 | €9,999 | -€7,760 | -43.7% |
| Other tangible fixed assets | 26 | €67,922 | €64,217 | -€3,705 | -5.5% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €53,434 | €52,343 | -€1,091 | -2.0% |
| Stocks and contracts in progress | 3 | €12,014 | €12,014 | = | 0.0% |
| Stocks | 30/36 | €12,014 | €12,014 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,828 | €31,869 | -€7,959 | -20.0% |
| Trade receivables | 40 | €37,196 | €30,463 | -€6,734 | -18.1% |
| Other amounts receivable | 41 | €2,632 | €1,407 | -€1,225 | -46.6% |
| Cash at bank and in hand | 54/58 | €1,067 | €6,397 | +€5,329 | +499% |
| Deferred charges and accrued income | 490/1 | €523 | €2,062 | +€1,539 | +294% |
| Total equity and liabilities | 10/49 | €139,764 | €127,208 | -€12,556 | -9.0% |
| Equity | 10/15 | -€24,537 | -€8,863 | +€15,674 | +63.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,200 | €1,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,200 | €1,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,337 | -€28,663 | +€15,674 | +35.4% |
| Amounts payable | 17/49 | €164,301 | €136,072 | -€28,229 | -17.2% |
| Amounts payable after more than one year | 17 | €26,195 | €0 | -€26,195 | -100% |
| Financial debts | 170/4 | €26,195 | €0 | -€26,195 | -100% |
| Amounts payable within one year | 42/48 | €132,406 | €132,502 | +€97 | +0.1% |
| Financial debts | 43 | €46,435 | €50,432 | +€3,997 | +8.6% |
| Credit institutions | 430/8 | €46,435 | €50,432 | +€3,997 | +8.6% |
| Trade debts | 44 | €52,211 | €57,226 | +€5,015 | +9.6% |
| Suppliers | 440/4 | €52,211 | €57,226 | +€5,015 | +9.6% |
| Taxes, remuneration and social security | 45 | €23,813 | €14,945 | -€8,868 | -37.2% |
| Taxes | 450/3 | €23,605 | €12,763 | -€10,843 | -45.9% |
| Remuneration and social security | 454/9 | €208 | €2,183 | +€1,975 | +950% |
| Other amounts payable | 47/48 | €9,947 | €9,899 | -€48 | -0.5% |
| Accrued charges and deferred income | 492/3 | €5,700 | €3,569 | -€2,130 | -37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,180 | €13,121 | -€60 | -0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,242 | - | -€6,242 | |
| Other operating charges | 640/8 | €3,630 | €2,599 | -€1,031 | -28.4% |
| Gross operating margin | 9900 | €38,263 | €42,511 | +€4,248 | +11.1% |
| Operating profit (loss) | 9901 | €15,211 | €26,791 | +€11,580 | +76.1% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €6,887 | €5,937 | -€950 | -13.8% |
| Recurring financial charges | 65 | €6,887 | €5,937 | -€950 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €8,331 | €20,854 | +€12,524 | +150% |
| Income taxes | 67/77 | €88 | €5,181 | +€5,093 | +5,815% |
| Profit (loss) for the period | 9904 | €8,243 | €15,674 | +€7,430 | +90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,243 | €15,674 | +€7,430 | +90.1% |
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 31 October 2026 via checked.be.