BELGA SHOP: what changed
BELGA SHOP
Largest movements
- Receivables within one year -€2,126
down €2,126 (-31.2%), from €6,821 to €4,696
- Stocks and contracts +€1,251
up €1,251 (+3.4%), from €37,101 to €38,352
- Tangible fixed assets -€1,102
no longer reported in 2024 (was €1,102)
- Cash -€928
down €928 (-15.3%), from €6,050 to €5,122
mainly Net result for the year (-€20,136) and Trade debts (-€6,698)
- Other debts +€20,977
up €20,977 (+61.3%), from €34,209 to €55,186
- Profit (loss) carried forward -€20,136
down €20,136 (-98.0%), from -€20,550 to -€40,687
- Trade debts -€6,698
down €6,698 (-76.8%), from €8,721 to €2,024
- Tax, wage and social debts +€2,952
up €2,952 (+38.1%), from €7,755 to €10,707
of which Remuneration and social security: +€6,292
- Gross operating margin +€48,719
up €48,719, from -€41,947 to €6,771
- Staff costs +€7,627
up €7,627 (+60.7%), from €12,558 to €20,185
- Financial charges +€4,062
up €4,062 (+298%), from €1,361 to €5,423
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,074 | €48,169 | -€2,905 | -5.7% |
| Fixed assets | 21/28 | €1,102 | - | -€1,102 | |
| Tangible fixed assets | 22/27 | €1,102 | - | -€1,102 | |
| Plant, machinery and equipment | 23 | €1,102 | - | -€1,102 | |
| Current assets | 29/58 | €49,972 | €48,169 | -€1,803 | -3.6% |
| Stocks and contracts in progress | 3 | €37,101 | €38,352 | +€1,251 | +3.4% |
| Stocks | 30/36 | €37,101 | €38,352 | +€1,251 | +3.4% |
| Amounts receivable within one year | 40/41 | €6,821 | €4,696 | -€2,126 | -31.2% |
| Other amounts receivable | 41 | €6,821 | €4,696 | -€2,126 | -31.2% |
| Cash at bank and in hand | 54/58 | €6,050 | €5,122 | -€928 | -15.3% |
| Total equity and liabilities | 10/49 | €51,074 | €48,169 | -€2,905 | -5.7% |
| Equity | 10/15 | €388 | -€19,748 | -€20,136 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €939 | €939 | = | 0.0% |
| Non-distributable reserves | 130/1 | €939 | €939 | = | 0.0% |
| Reserves not available under the articles | 1311 | €939 | €939 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,550 | -€40,687 | -€20,136 | -98.0% |
| Amounts payable | 17/49 | €50,686 | €67,917 | +€17,231 | +34.0% |
| Amounts payable within one year | 42/48 | €50,686 | €67,917 | +€17,231 | +34.0% |
| Trade debts | 44 | €8,721 | €2,024 | -€6,698 | -76.8% |
| Suppliers | 440/4 | €8,721 | €2,024 | -€6,698 | -76.8% |
| Taxes, remuneration and social security | 45 | €7,755 | €10,707 | +€2,952 | +38.1% |
| Taxes | 450/3 | €7,557 | €4,216 | -€3,340 | -44.2% |
| Remuneration and social security | 454/9 | €199 | €6,491 | +€6,292 | +3,169% |
| Other amounts payable | 47/48 | €34,209 | €55,186 | +€20,977 | +61.3% |
| Remuneration, social security and pensions | 62 | €12,558 | €20,185 | +€7,627 | +60.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,102 | €1,102 | = | 0.0% |
| Other operating charges | 640/8 | €494 | €198 | -€296 | -60.0% |
| Gross operating margin | 9900 | -€41,947 | €6,771 | +€48,719 | |
| Operating profit (loss) | 9901 | -€56,101 | -€14,713 | +€41,388 | +73.8% |
| Financial charges | 65/66B | €1,361 | €5,423 | +€4,062 | +298% |
| Recurring financial charges | 65 | €1,361 | €5,423 | +€4,062 | +298% |
| Profit (loss) for the period before taxes | 9903 | -€57,462 | -€20,136 | +€37,326 | +65.0% |
| Income taxes | 67/77 | €271 | - | -€271 | |
| Profit (loss) for the period | 9904 | -€57,734 | -€20,136 | +€37,597 | +65.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,734 | -€20,136 | +€37,597 | +65.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.