AS Scoop Shops: 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.
AS Scoop Shops
Largest movements
- Tangible fixed assets -€23,948
down €23,948 (-7.9%), from €303,605 to €279,657
of which Land and buildings: -€13,777
- Deferred charges and accrued income -€3,883
down €3,883 (-59.3%), from €6,547 to €2,663
- Debts after one year -€12,896
down €12,896 (-6.0%), from €214,701 to €201,805
- Reserves -€7,503
down €7,503 (-60.5%), from €12,404 to €4,901
- Trade debts -€4,569
down €4,569 (-69.6%), from €6,568 to €1,999
- Gross operating margin -€70,374
down €70,374 (-65.6%), from €107,214 to €36,840
- Staff costs -€31,446
down €31,446 (-100%), from €31,446 to €0
- Depreciation -€10,855
down €10,855 (-29.8%), from €36,439 to €25,584
- Financial charges -€4,591
down €4,591 (-26.4%), from €17,403 to €12,813
- Taxes -€4,431
down €4,431 (-89.9%), from €4,929 to €498
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €327,371 | €297,267 | -€30,105 | -9.2% |
| Fixed assets | 21/28 | €303,805 | €279,857 | -€23,948 | -7.9% |
| Tangible fixed assets | 22/27 | €303,605 | €279,657 | -€23,948 | -7.9% |
| Land and buildings | 22 | €278,909 | €265,133 | -€13,777 | -4.9% |
| Plant, machinery and equipment | 23 | €19,132 | €10,097 | -€9,035 | -47.2% |
| Furniture and vehicles | 24 | €3,711 | €2,361 | -€1,350 | -36.4% |
| Other tangible fixed assets | 26 | €1,852 | €2,066 | +€214 | +11.6% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €23,566 | €17,409 | -€6,157 | -26.1% |
| Stocks and contracts in progress | 3 | €4,127 | €3,400 | -€727 | -17.6% |
| Stocks | 30/36 | €4,127 | €3,400 | -€727 | -17.6% |
| Amounts receivable within one year | 40/41 | €6,783 | €5,992 | -€790 | -11.7% |
| Trade receivables | 40 | - | €774 | +€774 | |
| Other amounts receivable | 41 | €6,783 | €5,218 | -€1,565 | -23.1% |
| Cash at bank and in hand | 54/58 | €6,110 | €5,353 | -€757 | -12.4% |
| Deferred charges and accrued income | 490/1 | €6,547 | €2,663 | -€3,883 | -59.3% |
| Total equity and liabilities | 10/49 | €327,371 | €297,267 | -€30,105 | -9.2% |
| Equity | 10/15 | €17,404 | €9,901 | -€7,503 | -43.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,404 | €4,901 | -€7,503 | -60.5% |
| Distributable reserves | 133 | €12,404 | €4,901 | -€7,503 | -60.5% |
| Amounts payable | 17/49 | €309,967 | €287,365 | -€22,602 | -7.3% |
| Amounts payable after more than one year | 17 | €214,701 | €201,805 | -€12,896 | -6.0% |
| Financial debts | 170/4 | €214,701 | €201,805 | -€12,896 | -6.0% |
| Amounts payable within one year | 42/48 | €95,266 | €85,561 | -€9,705 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €12,350 | €12,896 | +€547 | +4.4% |
| Trade debts | 44 | €6,568 | €1,999 | -€4,569 | -69.6% |
| Suppliers | 440/4 | €6,568 | €1,999 | -€4,569 | -69.6% |
| Taxes, remuneration and social security | 45 | €5,849 | €3,380 | -€2,469 | -42.2% |
| Taxes | 450/3 | €5,849 | €1,380 | -€4,469 | -76.4% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €70,500 | €67,286 | -€3,214 | -4.6% |
| Non-recurring operating income | 76A | €3,724 | €0 | -€3,724 | -100% |
| Remuneration, social security and pensions | 62 | €31,446 | €0 | -€31,446 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,439 | €25,584 | -€10,855 | -29.8% |
| Other operating charges | 640/8 | €4,938 | €5,642 | +€703 | +14.2% |
| Gross operating margin | 9900 | €107,214 | €36,840 | -€70,374 | -65.6% |
| Operating profit (loss) | 9901 | €34,391 | €5,615 | -€28,776 | -83.7% |
| Financial income | 75/76B | €345 | €193 | -€152 | -44.1% |
| Recurring financial income | 75 | €345 | €193 | -€152 | -44.1% |
| Financial charges | 65/66B | €17,403 | €12,813 | -€4,591 | -26.4% |
| Recurring financial charges | 65 | €17,403 | €12,813 | -€4,591 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €17,333 | -€7,005 | -€24,338 | |
| Income taxes | 67/77 | €4,929 | €498 | -€4,431 | -89.9% |
| Profit (loss) for the period | 9904 | €12,404 | -€7,503 | -€19,907 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,404 | -€7,503 | -€19,907 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.