ADVENTURE & ACCESSOIRES STORE: 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.
ADVENTURE & ACCESSOIRES STORE
Largest movements
- Stocks and contracts +€160,517
up €160,517 (+77.9%), from €206,114 to €366,631
- Receivables within one year -€67,731
down €67,731 (-82.2%), from €82,430 to €14,699
of which Trade receivables: -€69,527
- Tangible fixed assets -€5,441
down €5,441 (-29.2%), from €18,625 to €13,185
of which Plant, machinery and equipment: -€3,463
- Trade debts +€142,977
up €142,977 (+261%), from €54,696 to €197,673
- Other debts -€39,758
down €39,758 (-32.5%), from €122,169 to €82,412
- Tax, wage and social debts -€12,952
down €12,952 (-61.3%), from €21,127 to €8,176
- Current portion of long-term debt -€10,895
no longer reported in 2025 (was €10,895)
- Short-term financial debts +€8,004
up €8,004 (+19.3%), from €41,373 to €49,377
- Gross operating margin -€10,249
down €10,249 (-39.7%), from €25,817 to €15,568
- Taxes -€3,881
down €3,881, from €1,700 to -€2,181
- Financial charges -€727
down €727 (-11.7%), from €6,190 to €5,463
- Other operating charges +€699
up €699 (+16.0%), from €4,364 to €5,063
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 | €311,758 | €399,150 | +€87,393 | +28.0% |
| Fixed assets | 21/28 | €20,836 | €15,396 | -€5,441 | -26.1% |
| Tangible fixed assets | 22/27 | €18,625 | €13,185 | -€5,441 | -29.2% |
| Plant, machinery and equipment | 23 | €7,237 | €3,774 | -€3,463 | -47.9% |
| Furniture and vehicles | 24 | €1,787 | €894 | -€894 | -50.0% |
| Other tangible fixed assets | 26 | €9,601 | €8,517 | -€1,084 | -11.3% |
| Financial fixed assets | 28 | €2,211 | €2,211 | = | 0.0% |
| Current assets | 29/58 | €290,921 | €383,755 | +€92,833 | +31.9% |
| Stocks and contracts in progress | 3 | €206,114 | €366,631 | +€160,517 | +77.9% |
| Stocks | 30/36 | €206,114 | €366,631 | +€160,517 | +77.9% |
| Amounts receivable within one year | 40/41 | €82,430 | €14,699 | -€67,731 | -82.2% |
| Trade receivables | 40 | €82,430 | €12,903 | -€69,527 | -84.3% |
| Other amounts receivable | 41 | - | €1,796 | +€1,796 | |
| Cash at bank and in hand | 54/58 | €2,377 | €2,379 | +€2 | +0.1% |
| Deferred charges and accrued income | 490/1 | - | €46 | +€46 | |
| Total equity and liabilities | 10/49 | €311,758 | €399,150 | +€87,393 | +28.0% |
| Equity | 10/15 | €61,497 | €61,513 | +€16 | 0.0% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,045 | €41,062 | +€16 | 0.0% |
| Amounts payable | 17/49 | €250,261 | €337,638 | +€87,377 | +34.9% |
| Amounts payable within one year | 42/48 | €250,261 | €337,638 | +€87,377 | +34.9% |
| Current portion of amounts payable after more than one year | 42 | €10,895 | - | -€10,895 | |
| Financial debts | 43 | €41,373 | €49,377 | +€8,004 | +19.3% |
| Credit institutions | 430/8 | €41,373 | €49,377 | +€8,004 | +19.3% |
| Trade debts | 44 | €54,696 | €197,673 | +€142,977 | +261% |
| Suppliers | 440/4 | €54,696 | €197,673 | +€142,977 | +261% |
| Taxes, remuneration and social security | 45 | €21,127 | €8,176 | -€12,952 | -61.3% |
| Taxes | 450/3 | €21,127 | €8,176 | -€12,952 | -61.3% |
| Other amounts payable | 47/48 | €122,169 | €82,412 | -€39,758 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,013 | €7,207 | +€195 | +2.8% |
| Other operating charges | 640/8 | €4,364 | €5,063 | +€699 | +16.0% |
| Gross operating margin | 9900 | €25,817 | €15,568 | -€10,249 | -39.7% |
| Operating profit (loss) | 9901 | €14,440 | €3,297 | -€11,143 | -77.2% |
| Financial charges | 65/66B | €6,190 | €5,463 | -€727 | -11.7% |
| Recurring financial charges | 65 | €6,190 | €5,463 | -€727 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €8,250 | -€2,165 | -€10,416 | |
| Income taxes | 67/77 | €1,700 | -€2,181 | -€3,881 | |
| Profit (loss) for the period | 9904 | €6,550 | €16 | -€6,534 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,550 | €16 | -€6,534 | -99.8% |
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 29 October 2026 via checked.be.