CHAUSSURES MANIET: what changed
What changed
CHAUSSURES MANIET
NACE 47.120, Other non-specialised retail sale
filed annual accounts (NBB)
Net result for the year
-€235,082
2025 · -€113,295-€121,787
Equity
€10.4m
2025 · €10.6m-€235,082
Cash
€2.4m
2025 · €2.2m+€188,427
Balance sheet total
€21.5m
2025 · €21.2m+€348,473
Largest movements
Assets
- Stocks and contracts +€484,860
up €484,860 (+3.3%), from €14.8m to €15.2m
Equity and liabilities
- Current portion of long-term debt -€1.1m
down €1.1m (-82.5%), from €1.3m to €224,529
- Short-term financial debts +€779,702
up €779,702 (+64.8%), from €1.2m to €2.0m
- Other debts +€637,879
up €637,879 (+175%), from €363,683 to €1.0m
- Advances received +€352,277
new in 2026: €352,277
- Profit (loss) carried forward -€235,082
down €235,082 (-3.4%), from €7.0m to €6.8m
Income statement
- Turnover -€1.4m
down €1.4m (-2.3%), from €59.6m to €58.3m
- Goods and materials -€1.2m
down €1.2m (-3.5%), from €34.6m to €33.4m
of which Change in stocks: decrease (increase): -€1.6m
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.
Result 2025
-€113,295
Turnover
-€1.4m
Other operating income
-€127,298
Goods and materials
+€1.2m
Services and other goods
+€312,649
Staff costs
+€214,197
Depreciation
+€19,718
Write-downs
-€277,941
Provisions
+€16,402
Other operating charges
+€7,276
Other operating items
-€17,746
Financial income
-€16,461
Financial charges
-€105,334
Taxes
+€3,647
Result 2026
-€235,082
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€880,158
Investment
-€390,882
Financing
-€300,849
Cash 2025
€2.2m
From operations (derived)
+€880,158
Net result for the year
-€235,082
Depreciation
+€679,941
Stocks and contracts
-€484,860
Receivables within one year
-€81,262
Deferred charges and accrued income
+€117,017
Provisions
-€5,861
Trade debts
-€140,331
Tax, wage and social debts
-€8,990
Advances received
+€352,277
Other debts
+€637,879
Accrued charges and deferred income
+€49,431
Investment (derived)
-€390,882
Investment in fixed assets (net)
-€390,882
Financing
-€300,849
Debts after one year
-€19,777
Current portion of long-term debt
-€1.1m
Short-term financial debts
+€779,702
Cash 2026
€2.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,190,074 | €21,538,547 | +€348,473 | +1.6% |
| Fixed assets | 21/28 | €2,068,478 | €1,779,419 | -€289,059 | -14.0% |
| Intangible fixed assets | 21 | €601,409 | €416,771 | -€184,638 | -30.7% |
| Tangible fixed assets | 22/27 | €1,307,277 | €1,213,434 | -€93,843 | -7.2% |
| Plant, machinery and equipment | 23 | - | €34,858 | +€34,858 | |
| Furniture and vehicles | 24 | €45,653 | €85,214 | +€39,560 | +86.7% |
| Other tangible fixed assets | 26 | €1,245,218 | €1,093,362 | -€151,855 | -12.2% |
| Assets under construction and advance payments | 27 | €16,406 | €0 | -€16,406 | -100% |
| Financial fixed assets | 28 | €159,792 | €149,214 | -€10,578 | -6.6% |
| Other financial fixed assets | 284/8 | €159,792 | €149,214 | -€10,578 | -6.6% |
| Amounts receivable and cash guarantees | 285/8 | €159,792 | €149,214 | -€10,578 | -6.6% |
| Current assets | 29/58 | €19,121,596 | €19,759,128 | +€637,532 | +3.3% |
| Stocks and contracts in progress | 3 | €14,759,358 | €15,244,218 | +€484,860 | +3.3% |
| Stocks | 30/36 | €14,759,358 | €15,244,218 | +€484,860 | +3.3% |
| Goods purchased for resale | 34 | €14,759,358 | €15,244,218 | +€484,860 | +3.3% |
| Amounts receivable within one year | 40/41 | €1,385,755 | €1,467,017 | +€81,262 | +5.9% |
| Trade receivables | 40 | €1,212,824 | €1,224,209 | +€11,385 | +0.9% |
| Other amounts receivable | 41 | €172,931 | €242,808 | +€69,877 | +40.4% |
| Cash at bank and in hand | 54/58 | €2,207,354 | €2,395,780 | +€188,427 | +8.5% |
| Deferred charges and accrued income | 490/1 | €769,129 | €652,113 | -€117,017 | -15.2% |
| Total equity and liabilities | 10/49 | €21,190,074 | €21,538,547 | +€348,473 | +1.6% |
| Equity | 10/15 | €10,611,558 | €10,376,476 | -€235,082 | -2.2% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €2,613,834 | €2,613,834 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100,000 | €100,000 | = | 0.0% |
| Legal reserve | 130 | €100,000 | €100,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €890,998 | €890,998 | = | 0.0% |
| Distributable reserves | 133 | €1,622,836 | €1,622,836 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,997,724 | €6,762,642 | -€235,082 | -3.4% |
| Provisions and deferred taxes | 16 | €642,598 | €636,737 | -€5,861 | -0.9% |
| Provisions for liabilities and charges | 160/5 | €642,598 | €636,737 | -€5,861 | -0.9% |
| Other liabilities and charges | 164/5 | €642,598 | €636,737 | -€5,861 | -0.9% |
| Amounts payable | 17/49 | €9,935,918 | €10,525,334 | +€589,416 | +5.9% |
| Amounts payable after more than one year | 17 | €1,248,431 | €1,228,654 | -€19,777 | -1.6% |
| Financial debts | 170/4 | €1,248,431 | €1,228,654 | -€19,777 | -1.6% |
| Subordinated loans | 170 | €1,000,000 | €1,000,000 | = | 0.0% |
| Credit institutions | 173 | €248,431 | €228,654 | -€19,777 | -8.0% |
| Amounts payable within one year | 42/48 | €8,676,190 | €9,235,952 | +€559,762 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €1,285,303 | €224,529 | -€1.1m | -82.5% |
| Financial debts | 43 | €1,203,320 | €1,983,022 | +€779,702 | +64.8% |
| Credit institutions | 430/8 | €1,203,320 | €1,983,022 | +€779,702 | +64.8% |
| Trade debts | 44 | €3,507,037 | €3,366,705 | -€140,331 | -4.0% |
| Suppliers | 440/4 | €3,507,037 | €3,366,705 | -€140,331 | -4.0% |
| Advances received on contracts in progress | 46 | - | €352,277 | +€352,277 | |
| Taxes, remuneration and social security | 45 | €2,316,847 | €2,307,857 | -€8,990 | -0.4% |
| Taxes | 450/3 | €995,230 | €993,815 | -€1,415 | -0.1% |
| Remuneration and social security | 454/9 | €1,321,616 | €1,314,042 | -€7,575 | -0.6% |
| Other amounts payable | 47/48 | €363,683 | €1,001,562 | +€637,879 | +175% |
| Accrued charges and deferred income | 492/3 | €11,297 | €60,728 | +€49,431 | +438% |
| Operating income | 70/76A | €60,243,041 | €58,758,959 | -€1.5m | -2.5% |
| Turnover | 70 | €59,627,938 | €58,271,154 | -€1.4m | -2.3% |
| Other operating income | 74 | €615,103 | €487,805 | -€127,298 | -20.7% |
| Operating charges | 60/66A | €60,806,290 | €59,325,847 | -€1.5m | -2.4% |
| Goods for resale, raw materials and consumables | 60 | €34,648,780 | €33,442,893 | -€1.2m | -3.5% |
| Purchases | 600/8 | €33,724,670 | €34,137,620 | +€412,950 | +1.2% |
| Change in stocks: decrease (increase) | 609 | €924,110 | -€694,727 | -€1.6m | |
| Services and other goods | 61 | €16,575,555 | €16,262,905 | -€312,649 | -1.9% |
| Remuneration, social security and pensions | 62 | €8,826,357 | €8,612,159 | -€214,197 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €699,660 | €679,941 | -€19,718 | -2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€68,074 | €209,867 | +€277,941 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €10,541 | -€5,861 | -€16,402 | |
| Other operating charges | 640/8 | €113,472 | €106,195 | -€7,276 | -6.4% |
| Non-recurring operating charges | 66A | €0 | €17,746 | +€17,746 | |
| Operating profit (loss) | 9901 | -€563,248 | -€566,888 | -€3,640 | -0.6% |
| Financial income | 75/76B | €837,930 | €821,469 | -€16,461 | -2.0% |
| Recurring financial income | 75 | €837,930 | €821,469 | -€16,461 | -2.0% |
| Income from financial fixed assets | 750 | €6,769 | €10,221 | +€3,452 | +51.0% |
| Income from current assets | 751 | €0 | - | = | |
| Other financial income | 752/9 | €831,160 | €811,248 | -€19,913 | -2.4% |
| Financial charges | 65/66B | €379,495 | €484,829 | +€105,334 | +27.8% |
| Recurring financial charges | 65 | €379,495 | €373,053 | -€6,442 | -1.7% |
| Debt charges | 650 | €187,102 | €149,649 | -€37,453 | -20.0% |
| Other financial charges | 652/9 | €192,393 | €223,404 | +€31,011 | +16.1% |
| Non-recurring financial charges | 66B | - | €111,775 | +€111,775 | |
| Profit (loss) for the period before taxes | 9903 | -€104,813 | -€230,248 | -€125,435 | -120% |
| Income taxes | 67/77 | €8,481 | €4,834 | -€3,647 | -43.0% |
| Taxes | 670/3 | €8,481 | €4,869 | -€3,612 | -42.6% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | €35 | +€35 | |
| Profit (loss) for the period | 9904 | -€113,295 | -€235,082 | -€121,787 | -107% |
| Profit (loss) for the period to be appropriated | 9905 | -€113,295 | -€235,082 | -€121,787 | -107% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.