BUTCHER’S STORE: 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.
BUTCHER’S STORE
Largest movements
- Cash +€97,528
up €97,528 (+190%), from €51,229 to €148,757
mainly Depreciation (+€100,464) and Other debts (+€81,948)
- Tangible fixed assets -€94,714
down €94,714 (-48.8%), from €194,209 to €99,495
of which Plant, machinery and equipment: -€79,691
- Receivables within one year -€10,527
down €10,527 (-11.5%), from €91,760 to €81,233
of which Other amounts receivable: -€15,588
- Other debts +€81,948
up €81,948 (+264%), from €30,996 to €112,944
- Current portion of long-term debt -€43,020
down €43,020 (-100%), from €43,020 to €0
- Trade debts -€36,291
down €36,291 (-20.4%), from €177,938 to €141,647
- Reserves -€15,106
down €15,106 (-22.7%), from €66,435 to €51,330
- Staff costs +€41,165
up €41,165 (+13.8%), from €298,674 to €339,839
- Gross operating margin +€22,864
up €22,864 (+5.6%), from €410,318 to €433,182
- Other operating charges +€4,532
up €4,532 (+114%), from €3,965 to €8,497
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 | €448,906 | €438,424 | -€10,482 | -2.3% |
| Fixed assets | 21/28 | €198,334 | €99,495 | -€98,839 | -49.8% |
| Tangible fixed assets | 22/27 | €194,209 | €99,495 | -€94,714 | -48.8% |
| Plant, machinery and equipment | 23 | €166,411 | €86,720 | -€79,691 | -47.9% |
| Furniture and vehicles | 24 | €6,261 | €1,488 | -€4,773 | -76.2% |
| Other tangible fixed assets | 26 | €21,537 | €11,288 | -€10,250 | -47.6% |
| Financial fixed assets | 28 | €4,125 | €0 | -€4,125 | -100% |
| Current assets | 29/58 | €250,571 | €338,929 | +€88,357 | +35.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €100,845 | €100,851 | +€6 | 0.0% |
| Stocks | 30/36 | €100,845 | €100,851 | +€6 | 0.0% |
| Amounts receivable within one year | 40/41 | €91,760 | €81,233 | -€10,527 | -11.5% |
| Trade receivables | 40 | €9,019 | €14,080 | +€5,061 | +56.1% |
| Other amounts receivable | 41 | €82,741 | €67,153 | -€15,588 | -18.8% |
| Cash at bank and in hand | 54/58 | €51,229 | €148,757 | +€97,528 | +190% |
| Deferred charges and accrued income | 490/1 | €6,737 | €8,088 | +€1,351 | +20.1% |
| Total equity and liabilities | 10/49 | €448,906 | €438,424 | -€10,482 | -2.3% |
| Equity | 10/15 | €166,435 | €151,330 | -€15,106 | -9.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €66,435 | €51,330 | -€15,106 | -22.7% |
| Distributable reserves | 133 | €66,435 | €51,330 | -€15,106 | -22.7% |
| Amounts payable | 17/49 | €282,470 | €287,094 | +€4,624 | +1.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €282,470 | €287,094 | +€4,624 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €43,020 | €0 | -€43,020 | -100% |
| Financial debts | 43 | €0 | €4,209 | +€4,209 | |
| Credit institutions | 430/8 | €0 | €4,209 | +€4,209 | |
| Trade debts | 44 | €177,938 | €141,647 | -€36,291 | -20.4% |
| Suppliers | 440/4 | €177,938 | €141,647 | -€36,291 | -20.4% |
| Taxes, remuneration and social security | 45 | €30,517 | €28,294 | -€2,223 | -7.3% |
| Taxes | 450/3 | - | €240 | +€240 | |
| Remuneration and social security | 454/9 | €30,517 | €28,054 | -€2,463 | -8.1% |
| Other amounts payable | 47/48 | €30,996 | €112,944 | +€81,948 | +264% |
| Remuneration, social security and pensions | 62 | €298,674 | €339,839 | +€41,165 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,557 | €100,464 | -€1,093 | -1.1% |
| Other operating charges | 640/8 | €3,965 | €8,497 | +€4,532 | +114% |
| Gross operating margin | 9900 | €410,318 | €433,182 | +€22,864 | +5.6% |
| Operating profit (loss) | 9901 | €6,121 | -€15,619 | -€21,740 | |
| Financial income | 75/76B | €1,169 | €1,605 | +€436 | +37.3% |
| Recurring financial income | 75 | €1,169 | €1,605 | +€436 | +37.3% |
| Financial charges | 65/66B | €3,230 | €1,937 | -€1,294 | -40.0% |
| Recurring financial charges | 65 | €3,230 | €1,937 | -€1,294 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €4,060 | -€15,950 | -€20,010 | |
| Income taxes | 67/77 | €1,297 | -€844 | -€2,142 | |
| Profit (loss) for the period | 9904 | €2,763 | -€15,106 | -€17,868 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,763 | -€15,106 | -€17,868 |
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 31 October 2026 via checked.be.