BOOKSHOP GUY VANSTALS: 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.
What changed
BOOKSHOP GUY VANSTALS
NACE 47.621, Retail sale of newspapers and periodicals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€11,408
2024 · €9,142+€2,266
Equity
€323,490
2024 · €312,082+€11,408
Cash
€95,406
2024 · €97,744-€2,338
Balance sheet total
€326,051
2024 · €315,381+€10,671
Largest movements
Assets
- Stocks and contracts +€24,000
up €24,000 (+70.3%), from €34,150 to €58,150
- Tangible fixed assets -€20,517
down €20,517 (-19.2%), from €106,717 to €86,200
of which Land and buildings: -€14,317
- Deferred charges and accrued income +€8,885
up €8,885 (+18.7%), from €47,389 to €56,273
Equity and liabilities
- Profit (loss) carried forward +€11,408
up €11,408 (+14.7%), from -€77,480 to -€66,072
Income statement
- Purchases and services +€111,800
up €111,800 (+23.7%), from €470,905 to €582,704
- Turnover +€108,565
up €108,565 (+21.3%), from €508,605 to €617,170
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.
Result 2024
€9,142
Gross operating margin
-€3,445
Depreciation
+€4,826
Other operating charges
+€1,342
Financial income
-€6
Financial charges
-€451
Result 2025
€11,408
raises the resultlowers the result
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.
From operations
-€203
Investment
-€50
Financing
-€2,086
Cash 2024
€97,744
From operations (derived)
-€203
Net result for the year
+€11,408
Depreciation
+€20,517
Stocks and contracts
-€24,000
Receivables within one year
-€591
Deferred charges and accrued income
-€8,885
Tax, wage and social debts
+€1,348
Investment (derived)
-€50
Investment in fixed assets (net)
-€50
Financing
-€2,086
Current portion of long-term debt
-€2,086
Cash 2025
€95,406
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €315,381 | €326,051 | +€10,671 | +3.4% |
| Fixed assets | 21/28 | €106,717 | €86,250 | -€20,467 | -19.2% |
| Tangible fixed assets | 22/27 | €106,717 | €86,200 | -€20,517 | -19.2% |
| Land and buildings | 22 | €97,638 | €83,321 | -€14,317 | -14.7% |
| Plant, machinery and equipment | 23 | €3,337 | €2,726 | -€612 | -18.3% |
| Furniture and vehicles | 24 | €5,742 | €153 | -€5,589 | -97.3% |
| Financial fixed assets | 28 | - | €50 | +€50 | |
| Current assets | 29/58 | €208,664 | €239,801 | +€31,138 | +14.9% |
| Stocks and contracts in progress | 3 | €34,150 | €58,150 | +€24,000 | +70.3% |
| Stocks | 30/36 | €34,150 | €58,150 | +€24,000 | +70.3% |
| Amounts receivable within one year | 40/41 | €29,381 | €29,972 | +€591 | +2.0% |
| Trade receivables | 40 | €1,804 | €325 | -€1,479 | -82.0% |
| Other amounts receivable | 41 | €27,577 | €29,646 | +€2,070 | +7.5% |
| Cash at bank and in hand | 54/58 | €97,744 | €95,406 | -€2,338 | -2.4% |
| Deferred charges and accrued income | 490/1 | €47,389 | €56,273 | +€8,885 | +18.7% |
| Total equity and liabilities | 10/49 | €315,381 | €326,051 | +€10,671 | +3.4% |
| Equity | 10/15 | €312,082 | €323,490 | +€11,408 | +3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €370,963 | €370,963 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,320 | €16,320 | = | 0.0% |
| Distributable reserves | 133 | €354,643 | €354,643 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,480 | -€66,072 | +€11,408 | +14.7% |
| Amounts payable | 17/49 | €3,298 | €2,561 | -€737 | -22.4% |
| Amounts payable within one year | 42/48 | €3,298 | €2,561 | -€737 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €2,086 | - | -€2,086 | |
| Taxes, remuneration and social security | 45 | €1,213 | €2,561 | +€1,348 | +111% |
| Taxes | 450/3 | €1,213 | €103 | -€1,109 | -91.5% |
| Remuneration and social security | 454/9 | - | €2,458 | +€2,458 | |
| Turnover | 70 | €508,605 | €617,170 | +€108,565 | +21.3% |
| Non-recurring operating income | 76A | €210 | - | -€210 | |
| Goods, raw materials, services and sundry goods | 60/61 | €470,905 | €582,704 | +€111,800 | +23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,343 | €20,517 | -€4,826 | -19.0% |
| Other operating charges | 640/8 | €2,906 | €1,564 | -€1,342 | -46.2% |
| Gross operating margin | 9900 | €37,910 | €34,465 | -€3,445 | -9.1% |
| Operating profit (loss) | 9901 | €9,661 | €12,384 | +€2,723 | +28.2% |
| Financial income | 75/76B | €241 | €235 | -€6 | -2.5% |
| Recurring financial income | 75 | €241 | €235 | -€6 | -2.5% |
| Financial charges | 65/66B | €760 | €1,211 | +€451 | +59.3% |
| Recurring financial charges | 65 | €760 | €1,211 | +€451 | +59.3% |
| Profit (loss) for the period before taxes | 9903 | €9,142 | €11,408 | +€2,266 | +24.8% |
| Profit (loss) for the period | 9904 | €9,142 | €11,408 | +€2,266 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,142 | €11,408 | +€2,266 | +24.8% |
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 25 October 2026 via checked.be.