B & S 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.
B & S SHOPS
Largest movements
- Receivables within one year +€57,033
up €57,033 (+82.9%), from €68,809 to €125,842
of which Other amounts receivable: +€55,762
- Current investments -€30,000
no longer reported in 2025 (was €30,000)
- Cash -€2,480
down €2,480 (-21.4%), from €11,612 to €9,132
mainly Receivables within one year (-€57,033) and Tax, wage and social debts (-€280)
- Profit (loss) carried forward +€24,862
up €24,862, from -€14,927 to €9,935
- Staff costs +€4,568
up €4,568 (+8.4%), from €54,225 to €58,793
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 | €110,421 | €134,974 | +€24,553 | +22.2% |
| Current assets | 29/58 | €110,421 | €134,974 | +€24,553 | +22.2% |
| Amounts receivable within one year | 40/41 | €68,809 | €125,842 | +€57,033 | +82.9% |
| Trade receivables | 40 | €8,676 | €9,946 | +€1,271 | +14.6% |
| Other amounts receivable | 41 | €60,133 | €115,896 | +€55,762 | +92.7% |
| Current investments | 50/53 | €30,000 | - | -€30,000 | |
| Cash at bank and in hand | 54/58 | €11,612 | €9,132 | -€2,480 | -21.4% |
| Total equity and liabilities | 10/49 | €110,421 | €134,974 | +€24,553 | +22.2% |
| Equity | 10/15 | €95,073 | €119,935 | +€24,862 | +26.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,927 | €9,935 | +€24,862 | |
| Amounts payable | 17/49 | €15,348 | €15,039 | -€308 | -2.0% |
| Amounts payable within one year | 42/48 | €15,347 | €14,907 | -€440 | -2.9% |
| Trade debts | 44 | €161 | - | -€161 | |
| Suppliers | 440/4 | €161 | - | -€161 | |
| Taxes, remuneration and social security | 45 | €15,180 | €14,900 | -€280 | -1.8% |
| Taxes | 450/3 | €2,601 | €3,424 | +€822 | +31.6% |
| Remuneration and social security | 454/9 | €12,578 | €11,476 | -€1,102 | -8.8% |
| Other amounts payable | 47/48 | €7 | €7 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €132 | +€132 | +263,900% |
| Remuneration, social security and pensions | 62 | €54,225 | €58,793 | +€4,568 | +8.4% |
| Other operating charges | 640/8 | €499 | €512 | +€12 | +2.5% |
| Gross operating margin | 9900 | €81,206 | €81,770 | +€564 | +0.7% |
| Operating profit (loss) | 9901 | €26,482 | €22,465 | -€4,016 | -15.2% |
| Financial income | 75/76B | €2,225 | €2,637 | +€412 | +18.5% |
| Recurring financial income | 75 | €2,225 | €2,637 | +€412 | +18.5% |
| Financial charges | 65/66B | €98 | €240 | +€142 | +144% |
| Recurring financial charges | 65 | €98 | €240 | +€142 | +144% |
| Profit (loss) for the period before taxes | 9903 | €28,608 | €24,862 | -€3,746 | -13.1% |
| Profit (loss) for the period | 9904 | €28,608 | €24,862 | -€3,746 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,608 | €24,862 | -€3,746 | -13.1% |
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 16 October 2026 via checked.be.