CHAN SHOP: what changed
What changed
CHAN SHOP
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€239
2024 · €9,048-€8,810
Equity
€7,544
2024 · €7,305+€239
Cash
€26,914
2024 · €27,109-€195
Balance sheet total
€82,755
2024 · €47,948+€34,807
Largest movements
Assets
- Tangible fixed assets +€32,385
up €32,385 (+2,221%), from €1,458 to €33,843
of which Furniture and vehicles: +€32,940
- Receivables within one year +€2,096
up €2,096 (+245%), from €854 to €2,950
of which Other amounts receivable: +€2,950
Equity and liabilities
- Other debts +€38,937
up €38,937 (+110%), from €35,429 to €74,366
- Tax, wage and social debts -€3,967
down €3,967 (-88.3%), from €4,493 to €526
of which Remuneration and social security: -€2,297
Income statement
- Purchases and services +€34,207
up €34,207 (+11.1%), from €309,404 to €343,611
- Turnover +€31,361
up €31,361 (+9.9%), from €316,401 to €347,762
- Gross operating margin -€4,425
down €4,425 (-37.5%), from €11,807 to €7,383
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€9,048
Gross operating margin
-€4,425
Depreciation
-€1,448
Other operating charges
-€718
Financial charges
+€53
Taxes
-€2,272
Result 2025
€239
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€35,293
Investment
-€35,488
Financing
€0
Cash 2024
€27,109
From operations (derived)
+€35,293
Net result for the year
+€239
Depreciation
+€3,103
Stocks and contracts
-€567
Receivables within one year
-€2,096
Deferred charges and accrued income
+€46
Trade debts
-€401
Tax, wage and social debts
-€3,967
Other debts
+€38,937
Investment (derived)
-€35,488
Investment in fixed assets (net)
-€35,488
Cash 2025
€26,914
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,948 | €82,755 | +€34,807 | +72.6% |
| Fixed assets | 21/28 | €3,287 | €35,672 | +€32,385 | +985% |
| Tangible fixed assets | 22/27 | €1,458 | €33,843 | +€32,385 | +2,221% |
| Plant, machinery and equipment | 23 | €1,458 | €903 | -€555 | -38.1% |
| Furniture and vehicles | 24 | - | €32,940 | +€32,940 | |
| Financial fixed assets | 28 | €1,829 | €1,829 | = | 0.0% |
| Current assets | 29/58 | €44,661 | €47,083 | +€2,422 | +5.4% |
| Stocks and contracts in progress | 3 | €16,651 | €17,218 | +€567 | +3.4% |
| Stocks | 30/36 | €16,651 | €17,218 | +€567 | +3.4% |
| Amounts receivable within one year | 40/41 | €854 | €2,950 | +€2,096 | +245% |
| Trade receivables | 40 | €854 | - | -€854 | |
| Other amounts receivable | 41 | - | €2,950 | +€2,950 | |
| Cash at bank and in hand | 54/58 | €27,109 | €26,914 | -€195 | -0.7% |
| Deferred charges and accrued income | 490/1 | €46 | - | -€46 | |
| Total equity and liabilities | 10/49 | €47,948 | €82,755 | +€34,807 | +72.6% |
| Equity | 10/15 | €7,305 | €7,544 | +€239 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,155 | -€12,916 | +€239 | +1.8% |
| Amounts payable | 17/49 | €40,643 | €75,211 | +€34,568 | +85.1% |
| Amounts payable within one year | 42/48 | €40,643 | €75,211 | +€34,568 | +85.1% |
| Trade debts | 44 | €721 | €320 | -€401 | -55.7% |
| Suppliers | 440/4 | €721 | €320 | -€401 | -55.7% |
| Taxes, remuneration and social security | 45 | €4,493 | €526 | -€3,967 | -88.3% |
| Taxes | 450/3 | €1,753 | €83 | -€1,671 | -95.3% |
| Remuneration and social security | 454/9 | €2,740 | €443 | -€2,297 | -83.8% |
| Other amounts payable | 47/48 | €35,429 | €74,366 | +€38,937 | +110% |
| Turnover | 70 | €316,401 | €347,762 | +€31,361 | +9.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €309,404 | €343,611 | +€34,207 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,655 | €3,103 | +€1,448 | +87.5% |
| Other operating charges | 640/8 | €732 | €1,450 | +€718 | +98.1% |
| Gross operating margin | 9900 | €11,807 | €7,383 | -€4,425 | -37.5% |
| Operating profit (loss) | 9901 | €9,420 | €2,830 | -€6,590 | -70.0% |
| Financial charges | 65/66B | €240 | €188 | -€53 | -21.8% |
| Recurring financial charges | 65 | €240 | €188 | -€53 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €9,180 | €2,642 | -€6,537 | -71.2% |
| Income taxes | 67/77 | €132 | €2,404 | +€2,272 | +1,728% |
| Profit (loss) for the period | 9904 | €9,048 | €239 | -€8,810 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,048 | €239 | -€8,810 | -97.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.