Cash & Co: 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
Cash & Co
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€69,827
2024 · €33,661+€36,166
Equity
€322,775
2024 · €252,948+€69,827
Cash
€119,431
2024 · €83,728+€35,702
Balance sheet total
€885,468
2024 · €880,104+€5,363
Largest movements
Assets
- Cash +€35,702
up €35,702 (+42.6%), from €83,728 to €119,431
mainly Net result for the year (+€69,827) and Depreciation (+€47,292)
- Tangible fixed assets -€32,067
down €32,067 (-4.1%), from €777,929 to €745,862
Equity and liabilities
- Reserves +€69,827
up €69,827 (+28.7%), from €242,948 to €312,775
- Debts after one year -€50,249
down €50,249 (-11.5%), from €437,840 to €387,591
Income statement
- Staff costs -€35,169
down €35,169 (-28.1%), from €125,157 to €89,987
- Taxes +€12,784
up €12,784 (+90.9%), from €14,070 to €26,854
- Gross operating margin +€8,352
up €8,352 (+3.3%), from €250,052 to €258,404
- Financial charges -€4,345
down €4,345 (-18.1%), from €24,050 to €19,705
of which Financial charges: -€5,208
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
€33,661
Gross operating margin
+€8,352
Staff costs
+€35,169
Depreciation
+€2,557
Other operating charges
+€44
Other operating items
-€2,713
Financial income
+€1,197
Financial charges
+€4,345
Taxes
-€12,784
Result 2025
€69,827
raises the resultlowers the resultnot broken down further in the accounts
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
+€107,518
Investment
-€18,904
Financing
-€52,912
Cash 2024
€83,728
From operations (derived)
+€107,518
Net result for the year
+€69,827
Depreciation
+€47,292
Stocks and contracts
-€92
Receivables within one year
+€4,813
Deferred charges and accrued income
-€2,770
Trade debts
-€7,848
Tax, wage and social debts
+€2,276
Other debts
-€5,103
Accrued charges and deferred income
-€877
Investment (derived)
-€18,904
Investment in fixed assets (net)
-€18,904
Financing
-€52,912
Debts after one year
-€50,249
Current portion of long-term debt
-€2,663
Cash 2025
€119,431
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €880,104 | €885,468 | +€5,363 | +0.6% |
| Fixed assets | 21/28 | €777,929 | €749,541 | -€28,388 | -3.6% |
| Intangible fixed assets | 21 | - | €3,679 | +€3,679 | |
| Tangible fixed assets | 22/27 | €777,929 | €745,862 | -€32,067 | -4.1% |
| Land and buildings | 22 | €716,375 | €703,890 | -€12,484 | -1.7% |
| Plant, machinery and equipment | 23 | €11,220 | €6,586 | -€4,634 | -41.3% |
| Furniture and vehicles | 24 | €33,378 | €23,400 | -€9,978 | -29.9% |
| Leasing and similar rights | 25 | €16,956 | €11,985 | -€4,971 | -29.3% |
| Current assets | 29/58 | €102,175 | €135,926 | +€33,751 | +33.0% |
| Stocks and contracts in progress | 3 | €6,525 | €6,617 | +€92 | +1.4% |
| Stocks | 30/36 | €6,525 | €6,617 | +€92 | +1.4% |
| Amounts receivable within one year | 40/41 | €11,111 | €6,298 | -€4,813 | -43.3% |
| Trade receivables | 40 | €9,917 | €4,761 | -€5,156 | -52.0% |
| Other amounts receivable | 41 | €1,194 | €1,537 | +€343 | +28.7% |
| Cash at bank and in hand | 54/58 | €83,728 | €119,431 | +€35,702 | +42.6% |
| Deferred charges and accrued income | 490/1 | €811 | €3,581 | +€2,770 | +341% |
| Total equity and liabilities | 10/49 | €880,104 | €885,468 | +€5,363 | +0.6% |
| Equity | 10/15 | €252,948 | €322,775 | +€69,827 | +27.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €242,948 | €312,775 | +€69,827 | +28.7% |
| Distributable reserves | 133 | €242,948 | €312,775 | +€69,827 | +28.7% |
| Amounts payable | 17/49 | €627,157 | €562,692 | -€64,464 | -10.3% |
| Amounts payable after more than one year | 17 | €437,840 | €387,591 | -€50,249 | -11.5% |
| Financial debts | 170/4 | €437,840 | €387,591 | -€50,249 | -11.5% |
| Amounts payable within one year | 42/48 | €187,901 | €174,563 | -€13,338 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €57,602 | €54,940 | -€2,663 | -4.6% |
| Trade debts | 44 | €37,086 | €29,238 | -€7,848 | -21.2% |
| Suppliers | 440/4 | €37,086 | €29,238 | -€7,848 | -21.2% |
| Taxes, remuneration and social security | 45 | €25,679 | €27,955 | +€2,276 | +8.9% |
| Taxes | 450/3 | €7,904 | €15,335 | +€7,431 | +94.0% |
| Remuneration and social security | 454/9 | €17,775 | €12,619 | -€5,156 | -29.0% |
| Other amounts payable | 47/48 | €67,534 | €62,430 | -€5,103 | -7.6% |
| Accrued charges and deferred income | 492/3 | €1,415 | €538 | -€877 | -62.0% |
| Remuneration, social security and pensions | 62 | €125,157 | €89,987 | -€35,169 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,849 | €47,292 | -€2,557 | -5.1% |
| Other operating charges | 640/8 | €3,151 | €3,107 | -€44 | -1.4% |
| Non-recurring operating charges | 66A | €218 | €2,931 | +€2,713 | +1,247% |
| Gross operating margin | 9900 | €250,052 | €258,404 | +€8,352 | +3.3% |
| Operating profit (loss) | 9901 | €71,678 | €115,087 | +€43,408 | +60.6% |
| Financial income | 75/76B | €103 | €1,300 | +€1,197 | +1,161% |
| Recurring financial income | 75 | €103 | €1,300 | +€1,197 | +1,161% |
| Financial charges | 65/66B | €24,050 | €19,705 | -€4,345 | -18.1% |
| Recurring financial charges | 65 | €24,050 | €18,842 | -€5,208 | -21.7% |
| Non-recurring financial charges | 66B | - | €864 | +€864 | |
| Profit (loss) for the period before taxes | 9903 | €47,731 | €96,681 | +€48,950 | +103% |
| Income taxes | 67/77 | €14,070 | €26,854 | +€12,784 | +90.9% |
| Profit (loss) for the period | 9904 | €33,661 | €69,827 | +€36,166 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €33,661 | €69,827 | +€36,166 | +107% |
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 26 October 2026 via checked.be.