ARCADE SHOE CONCEPT: what changed
Two fiscal 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.
ARCADE SHOE CONCEPT
Largest movements
- Tangible fixed assets -€34,466
down €34,466 (-12.6%), from €273,900 to €239,434
of which Leasing and similar rights: -€21,680
- Stocks and contracts -€29,984
down €29,984 (-17.2%), from €174,468 to €144,484
- Debts after one year -€63,194
down €63,194 (-23.2%), from €272,714 to €209,520
of which Financial debts: -€63,189
- Profit (loss) carried forward +€14,901
up €14,901 (+15.6%), from -€95,453 to -€80,552
- Tax, wage and social debts -€7,463
down €7,463 (-32.1%), from €23,220 to €15,757
of which Remuneration and social security: -€5,929
- Trade debts -€6,736
down €6,736 (-33.8%), from €19,926 to €13,190
- Gross operating margin -€21,150
down €21,150 (-13.3%), from €158,537 to €137,387
- Staff costs +€9,230
up €9,230 (+16.0%), from €57,524 to €66,754
- Financial charges -€6,449
down €6,449 (-22.3%), from €28,905 to €22,456
- Financial income -€2,154
down €2,154 (-26.8%), from €8,047 to €5,892
of which Financial income: -€1,339
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.
Cash bridge derived
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 | €474,703 | €414,441 | -€60,262 | -12.7% |
| Fixed assets | 21/28 | €274,328 | €239,717 | -€34,611 | -12.6% |
| Tangible fixed assets | 22/27 | €273,900 | €239,434 | -€34,466 | -12.6% |
| Land and buildings | 22 | €82,938 | €70,152 | -€12,786 | -15.4% |
| Leasing and similar rights | 25 | €190,962 | €169,282 | -€21,680 | -11.4% |
| Financial fixed assets | 28 | €428 | €283 | -€145 | -33.9% |
| Current assets | 29/58 | €200,375 | €174,724 | -€25,651 | -12.8% |
| Stocks and contracts in progress | 3 | €174,468 | €144,484 | -€29,984 | -17.2% |
| Stocks | 30/36 | €174,468 | €144,484 | -€29,984 | -17.2% |
| Amounts receivable within one year | 40/41 | €970 | €4,970 | +€4,000 | +412.6% |
| Trade receivables | 40 | €970 | €4,555 | +€3,586 | +369.8% |
| Other amounts receivable | 41 | - | €415 | +€415 | |
| Cash at bank and in hand | 54/58 | €22,779 | €23,177 | +€398 | +1.7% |
| Deferred charges and accrued income | 490/1 | €2,158 | €2,093 | -€65 | -3.0% |
| Total equity and liabilities | 10/49 | €474,703 | €414,441 | -€60,262 | -12.7% |
| Equity | 10/15 | -€52,116 | -€37,215 | +€14,901 | +28.6% |
| Contributions | 10/11 | €33,000 | €33,000 | = | 0.0% |
| Reserves | 13 | €10,337 | €10,337 | = | 0.0% |
| Tax-exempt reserves | 132 | €437 | €437 | = | 0.0% |
| Distributable reserves | 133 | €9,900 | €9,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,453 | -€80,552 | +€14,901 | +15.6% |
| Amounts payable | 17/49 | €526,819 | €451,656 | -€75,163 | -14.3% |
| Amounts payable after more than one year | 17 | €272,714 | €209,520 | -€63,194 | -23.2% |
| Financial debts | 170/4 | €229,912 | €166,723 | -€63,189 | -27.5% |
| Other amounts payable | 178/9 | €42,802 | €42,797 | -€5 | 0.0% |
| Amounts payable within one year | 42/48 | €254,105 | €242,136 | -€11,969 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €60,959 | €63,189 | +€2,231 | +3.7% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €19,926 | €13,190 | -€6,736 | -33.8% |
| Suppliers | 440/4 | €19,926 | €13,190 | -€6,736 | -33.8% |
| Taxes, remuneration and social security | 45 | €23,220 | €15,757 | -€7,463 | -32.1% |
| Taxes | 450/3 | €17,292 | €15,757 | -€1,534 | -8.9% |
| Remuneration and social security | 454/9 | €5,929 | €0 | -€5,929 | -100.0% |
| Remuneration, social security and pensions | 62 | €57,524 | €66,754 | +€9,230 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,739 | €34,466 | -€273 | -0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €508 | €838 | +€330 | +65.0% |
| Other operating charges | 640/8 | €4,018 | €3,864 | -€154 | -3.8% |
| Gross operating margin | 9900 | €158,537 | €137,387 | -€21,150 | -13.3% |
| Operating profit (loss) | 9901 | €61,748 | €31,465 | -€30,283 | -49.0% |
| Financial income | 75/76B | €8,047 | €5,892 | -€2,154 | -26.8% |
| Recurring financial income | 75 | €6,723 | €5,384 | -€1,339 | -19.9% |
| Non-recurring financial income | 76B | €1,324 | €508 | -€816 | -61.6% |
| Financial charges | 65/66B | €28,905 | €22,456 | -€6,449 | -22.3% |
| Recurring financial charges | 65 | €28,905 | €22,456 | -€6,449 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €40,890 | €14,901 | -€25,989 | -63.6% |
| Profit (loss) for the period | 9904 | €40,890 | €14,901 | -€25,989 | -63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,890 | €14,901 | -€25,989 | -63.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.