BUY ONLINE: what changed
BUY ONLINE
Largest movements
- Stocks and contracts -€28,228
down €28,228 (-29.4%), from €95,950 to €67,722
- Cash +€7,567
up €7,567 (+194%), from €3,910 to €11,477
mainly Stocks and contracts (+€28,228) and Net result for the year (+€26,260)
- Receivables within one year -€6,707
no longer reported in 2026 (was €6,707)
of which Trade receivables: -€5,329
- Trade debts -€23,603
down €23,603 (-97.8%), from €24,124 to €521
- Other debts -€6,270
down €6,270 (-10.5%), from €59,767 to €53,497
- Tax, wage and social debts +€2,245
up €2,245 (+2,467%), from €91 to €2,336
- Gross operating margin +€17,542
up €17,542 (+176%), from €9,961 to €27,503
- Financial charges -€2,549
down €2,549 (-78.5%), from €3,249 to €700
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,567 | €79,199 | -€27,368 | -25.7% |
| Current assets | 29/58 | €106,567 | €79,199 | -€27,368 | -25.7% |
| Stocks and contracts in progress | 3 | €95,950 | €67,722 | -€28,228 | -29.4% |
| Stocks | 30/36 | €95,950 | €67,722 | -€28,228 | -29.4% |
| Amounts receivable within one year | 40/41 | €6,707 | - | -€6,707 | |
| Trade receivables | 40 | €5,329 | - | -€5,329 | |
| Other amounts receivable | 41 | €1,378 | - | -€1,378 | |
| Cash at bank and in hand | 54/58 | €3,910 | €11,477 | +€7,567 | +194% |
| Total equity and liabilities | 10/49 | €106,567 | €79,199 | -€27,368 | -25.7% |
| Equity | 10/15 | €22,585 | €22,845 | +€260 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,985 | €4,245 | +€260 | +6.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,125 | €2,385 | +€260 | +12.2% |
| Amounts payable | 17/49 | €83,982 | €56,354 | -€27,628 | -32.9% |
| Amounts payable within one year | 42/48 | €83,982 | €56,354 | -€27,628 | -32.9% |
| Trade debts | 44 | €24,124 | €521 | -€23,603 | -97.8% |
| Suppliers | 440/4 | €24,124 | €521 | -€23,603 | -97.8% |
| Taxes, remuneration and social security | 45 | €91 | €2,336 | +€2,245 | +2,467% |
| Taxes | 450/3 | €91 | €2,336 | +€2,245 | +2,467% |
| Other amounts payable | 47/48 | €59,767 | €53,497 | -€6,270 | -10.5% |
| Other operating charges | 640/8 | €628 | €528 | -€100 | -15.9% |
| Gross operating margin | 9900 | €9,961 | €27,503 | +€17,542 | +176% |
| Operating profit (loss) | 9901 | €9,333 | €26,975 | +€17,642 | +189% |
| Financial income | 75/76B | - | €80 | +€80 | |
| Recurring financial income | 75 | - | €80 | +€80 | |
| Financial charges | 65/66B | €3,249 | €700 | -€2,549 | -78.5% |
| Recurring financial charges | 65 | €3,249 | €700 | -€2,549 | -78.5% |
| Profit (loss) for the period before taxes | 9903 | €6,084 | €26,355 | +€20,271 | +333% |
| Income taxes | 67/77 | €91 | €95 | +€4 | +4.4% |
| Profit (loss) for the period | 9904 | €5,993 | €26,260 | +€20,267 | +338% |
| Profit (loss) for the period to be appropriated | 9905 | €5,993 | €26,260 | +€20,267 | +338% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.