BRESTSHOP: 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.
BRESTSHOP
Largest movements
- Cash -€15,298
down €15,298 (-26.7%), from €57,203 to €41,905
mainly Investment in fixed assets (net) (-€8,071) and Stocks and contracts (-€7,183)
- Stocks and contracts +€7,183
up €7,183 (+30.9%), from €23,273 to €30,456
- Tangible fixed assets +€5,459
up €5,459 (+100.1%), from €5,454 to €10,913
of which Plant, machinery and equipment: +€5,777
- Receivables within one year -€1,835
down €1,835 (-56.8%), from €3,231 to €1,396
- Tax, wage and social debts -€5,292
down €5,292 (-47.6%), from €11,109 to €5,817
of which Remuneration and social security: -€3,450
- Gross operating margin -€8,012
down €8,012 (-38.7%), from €20,676 to €12,664
- Taxes -€3,315
down €3,315 (-83.3%), from €3,980 to €664
- Depreciation +€1,855
up €1,855 (+245.2%), from €757 to €2,612
- Other operating charges +€1,169
up €1,169 (+129.3%), from €904 to €2,073
- Staff costs +€405
new in 2025: €405
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 | €89,509 | €84,892 | -€4,618 | -5.2% |
| Fixed assets | 21/28 | €5,454 | €10,913 | +€5,459 | +100.1% |
| Tangible fixed assets | 22/27 | €5,454 | €10,913 | +€5,459 | +100.1% |
| Land and buildings | 22 | €3,044 | €2,726 | -€318 | -10.4% |
| Plant, machinery and equipment | 23 | €2,409 | €8,187 | +€5,777 | +239.8% |
| Current assets | 29/58 | €84,056 | €73,979 | -€10,077 | -12.0% |
| Stocks and contracts in progress | 3 | €23,273 | €30,456 | +€7,183 | +30.9% |
| Stocks | 30/36 | €23,273 | €30,456 | +€7,183 | +30.9% |
| Amounts receivable within one year | 40/41 | €3,231 | €1,396 | -€1,835 | -56.8% |
| Other amounts receivable | 41 | €3,231 | €1,396 | -€1,835 | -56.8% |
| Cash at bank and in hand | 54/58 | €57,203 | €41,905 | -€15,298 | -26.7% |
| Deferred charges and accrued income | 490/1 | €348 | €221 | -€127 | -36.5% |
| Total equity and liabilities | 10/49 | €89,509 | €84,892 | -€4,618 | -5.2% |
| Equity | 10/15 | €68,347 | €68,893 | +€546 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,360 | €22,360 | = | 0.0% |
| Distributable reserves | 133 | €22,360 | €22,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,787 | €40,333 | +€546 | +1.4% |
| Amounts payable | 17/49 | €21,163 | €15,999 | -€5,163 | -24.4% |
| Amounts payable within one year | 42/48 | €21,163 | €15,999 | -€5,163 | -24.4% |
| Trade debts | 44 | €8,888 | €9,696 | +€808 | +9.1% |
| Suppliers | 440/4 | €8,888 | €9,696 | +€808 | +9.1% |
| Taxes, remuneration and social security | 45 | €11,109 | €5,817 | -€5,292 | -47.6% |
| Taxes | 450/3 | €6,409 | €4,567 | -€1,842 | -28.7% |
| Remuneration and social security | 454/9 | €4,700 | €1,250 | -€3,450 | -73.4% |
| Other amounts payable | 47/48 | €1,165 | €486 | -€679 | -58.3% |
| Remuneration, social security and pensions | 62 | - | €405 | +€405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €757 | €2,612 | +€1,855 | +245.2% |
| Other operating charges | 640/8 | €904 | €2,073 | +€1,169 | +129.3% |
| Non-recurring operating charges | 66A | - | €1,278 | +€1,278 | |
| Gross operating margin | 9900 | €20,676 | €12,664 | -€8,012 | -38.7% |
| Operating profit (loss) | 9901 | €19,016 | €6,297 | -€12,719 | -66.9% |
| Financial income | 75/76B | €0 | €3 | +€3 | +3188.9% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +3188.9% |
| Financial charges | 65/66B | €5,465 | €5,090 | -€375 | -6.9% |
| Recurring financial charges | 65 | €5,465 | €5,090 | -€375 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €13,551 | €1,210 | -€12,341 | -91.1% |
| Income taxes | 67/77 | €3,980 | €664 | -€3,315 | -83.3% |
| Profit (loss) for the period | 9904 | €9,571 | €546 | -€9,025 | -94.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,571 | €546 | -€9,025 | -94.3% |
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 10 October 2026 via checked.be.