AUTOMATIC SKATE SHOP: 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.
AUTOMATIC SKATE SHOP
Largest movements
- Stocks and contracts -€76,290
down €76,290 (-97.8%), from €78,004 to €1,715
- Receivables within one year -€19,143
down €19,143 (-88.4%), from €21,643 to €2,500
of which Trade receivables: -€19,143
- Cash +€16,281
up €16,281 (+670.7%), from €2,427 to €18,708
mainly Stocks and contracts (+€76,290) and Receivables within one year (+€19,143)
- Tangible fixed assets -€6,453
down €6,453 (-3.6%), from €180,053 to €173,600
of which Land and buildings: -€6,453
- Trade debts -€40,390
down €40,390 (-97.1%), from €41,590 to €1,199
- Profit (loss) carried forward -€17,541
down €17,541 (-521.4%), from -€3,364 to -€20,905
- Other debts -€12,389
no longer reported in 2025 (was €12,389)
- Debts after one year -€10,627
down €10,627 (-6.8%), from €156,211 to €145,584
- Advances received -€5,502
no longer reported in 2025 (was €5,502)
- Turnover +€215,094
new in 2025: €215,094
- Purchases and services +€198,432
new in 2025: €198,432
- Gross operating margin -€14,035
down €14,035 (-38.4%), from €36,541 to €22,506
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 | €282,491 | €197,447 | -€85,043 | -30.1% |
| Fixed assets | 21/28 | €180,416 | €173,963 | -€6,453 | -3.6% |
| Tangible fixed assets | 22/27 | €180,053 | €173,600 | -€6,453 | -3.6% |
| Land and buildings | 22 | €180,053 | €173,600 | -€6,453 | -3.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €102,075 | €23,485 | -€78,590 | -77.0% |
| Stocks and contracts in progress | 3 | €78,004 | €1,715 | -€76,290 | -97.8% |
| Stocks | 30/36 | €78,004 | €1,715 | -€76,290 | -97.8% |
| Amounts receivable within one year | 40/41 | €21,643 | €2,500 | -€19,143 | -88.4% |
| Trade receivables | 40 | €19,143 | - | -€19,143 | |
| Other amounts receivable | 41 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,427 | €18,708 | +€16,281 | +670.7% |
| Deferred charges and accrued income | 490/1 | €0 | €562 | +€562 | |
| Total equity and liabilities | 10/49 | €282,491 | €197,447 | -€85,043 | -30.1% |
| Equity | 10/15 | €46,699 | €29,158 | -€17,541 | -37.6% |
| Contributions | 10/11 | €14,600 | €16,460 | +€1,860 | +12.7% |
| Capital | 10 | - | €16,460 | +€16,460 | |
| Issued capital | 100 | - | €16,460 | +€16,460 | |
| Reserves | 13 | €35,463 | €33,603 | -€1,860 | -5.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €33,603 | €33,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,364 | -€20,905 | -€17,541 | -521.4% |
| Amounts payable | 17/49 | €235,792 | €168,289 | -€67,503 | -28.6% |
| Amounts payable after more than one year | 17 | €156,211 | €145,584 | -€10,627 | -6.8% |
| Financial debts | 170/4 | €156,211 | €145,584 | -€10,627 | -6.8% |
| Amounts payable within one year | 42/48 | €79,581 | €22,706 | -€56,876 | -71.5% |
| Current portion of amounts payable after more than one year | 42 | €10,440 | €10,627 | +€187 | +1.8% |
| Trade debts | 44 | €41,590 | €1,199 | -€40,390 | -97.1% |
| Suppliers | 440/4 | €41,590 | €1,199 | -€40,390 | -97.1% |
| Advances received on contracts in progress | 46 | €5,502 | - | -€5,502 | |
| Taxes, remuneration and social security | 45 | €9,661 | €10,879 | +€1,218 | +12.6% |
| Taxes | 450/3 | €4,931 | €10,879 | +€5,948 | +120.6% |
| Remuneration and social security | 454/9 | €4,730 | - | -€4,730 | |
| Other amounts payable | 47/48 | €12,389 | - | -€12,389 | |
| Turnover | 70 | - | €215,094 | +€215,094 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €198,432 | +€198,432 | |
| Remuneration, social security and pensions | 62 | €26,524 | €25,364 | -€1,159 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,559 | €6,453 | -€106 | -1.6% |
| Other operating charges | 640/8 | €3,237 | €3,043 | -€193 | -6.0% |
| Gross operating margin | 9900 | €36,541 | €22,506 | -€14,035 | -38.4% |
| Operating profit (loss) | 9901 | €221 | -€12,355 | -€12,576 | |
| Financial income | 75/76B | €233 | €74 | -€158 | -68.1% |
| Recurring financial income | 75 | €233 | €74 | -€158 | -68.1% |
| Financial charges | 65/66B | €5,697 | €5,260 | -€436 | -7.7% |
| Recurring financial charges | 65 | €5,697 | €5,260 | -€436 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,243 | -€17,541 | -€12,298 | -234.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€5,243 | -€17,541 | -€12,298 | -234.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,243 | -€17,541 | -€12,298 | -234.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.