CHEZ ALBERT SHOPS: 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.
CHEZ ALBERT SHOPS
Largest movements
- Tangible fixed assets +€469,293
up €469,293 (+95.2%), from €492,840 to €962,133
of which Plant, machinery and equipment: +€258,129
- Deferred charges and accrued income +€90,606
up €90,606 (+1,061%), from €8,542 to €99,148
- Receivables within one year +€75,622
up €75,622 (+11.3%), from €667,873 to €743,496
of which Other amounts receivable: +€79,900
- Cash +€46,236
up €46,236 (+11.5%), from €403,477 to €449,713
mainly Net result for the year (+€597,724) and Other debts (+€548,136)
- Stocks and contracts +€24,249
up €24,249 (+98.5%), from €24,627 to €48,876
- Other debts +€548,136
up €548,136 (+83.0%), from €660,373 to €1.2m
- Short-term financial debts +€87,999
new in 2025: €87,999
- Trade debts +€80,892
up €80,892 (+49.3%), from €163,922 to €244,813
- Tax, wage and social debts -€25,800
down €25,800 (-24.1%), from €107,226 to €81,426
of which Taxes: -€52,145
- Gross operating margin +€165,297
up €165,297 (+11.5%), from €1.4m to €1.6m
- Staff costs +€141,528
up €141,528 (+22.8%), from €619,913 to €761,441
- Taxes -€73,418
down €73,418 (-44.2%), from €166,172 to €92,753
- Depreciation +€22,379
up €22,379 (+27.9%), from €80,291 to €102,670
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 | €1,628,983 | €2,327,140 | +€698,157 | +42.9% |
| Fixed assets | 21/28 | €524,464 | €985,906 | +€461,443 | +88.0% |
| Intangible fixed assets | 21 | €31,623 | €22,123 | -€9,500 | -30.0% |
| Tangible fixed assets | 22/27 | €492,840 | €962,133 | +€469,293 | +95.2% |
| Land and buildings | 22 | €223,737 | €459,238 | +€235,501 | +105% |
| Plant, machinery and equipment | 23 | €151,350 | €409,479 | +€258,129 | +171% |
| Furniture and vehicles | 24 | €75,905 | €64,075 | -€11,830 | -15.6% |
| Other tangible fixed assets | 26 | €41,849 | €29,342 | -€12,507 | -29.9% |
| Financial fixed assets | 28 | - | €1,650 | +€1,650 | |
| Current assets | 29/58 | €1,104,520 | €1,341,233 | +€236,714 | +21.4% |
| Stocks and contracts in progress | 3 | €24,627 | €48,876 | +€24,249 | +98.5% |
| Stocks | 30/36 | €24,627 | €48,876 | +€24,249 | +98.5% |
| Amounts receivable within one year | 40/41 | €667,873 | €743,496 | +€75,622 | +11.3% |
| Trade receivables | 40 | €4,699 | €421 | -€4,278 | -91.0% |
| Other amounts receivable | 41 | €663,175 | €743,075 | +€79,900 | +12.0% |
| Cash at bank and in hand | 54/58 | €403,477 | €449,713 | +€46,236 | +11.5% |
| Deferred charges and accrued income | 490/1 | €8,542 | €99,148 | +€90,606 | +1,061% |
| Total equity and liabilities | 10/49 | €1,628,983 | €2,327,140 | +€698,157 | +42.9% |
| Equity | 10/15 | €418,905 | €418,905 | = | 0.0% |
| Contributions | 10/11 | €277,100 | €277,100 | = | 0.0% |
| Reserves | 13 | €141,805 | €141,805 | = | 0.0% |
| Distributable reserves | 133 | €141,805 | €141,805 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,210,078 | €1,908,235 | +€698,157 | +57.7% |
| Amounts payable after more than one year | 17 | €172,755 | €195,906 | +€23,152 | +13.4% |
| Financial debts | 170/4 | €172,755 | €195,906 | +€23,152 | +13.4% |
| Amounts payable within one year | 42/48 | €1,037,324 | €1,709,829 | +€672,505 | +64.8% |
| Current portion of amounts payable after more than one year | 42 | €105,803 | €87,082 | -€18,721 | -17.7% |
| Financial debts | 43 | - | €87,999 | +€87,999 | |
| Credit institutions | 430/8 | - | €87,999 | +€87,999 | |
| Trade debts | 44 | €163,922 | €244,813 | +€80,892 | +49.3% |
| Suppliers | 440/4 | €163,922 | €244,813 | +€80,892 | +49.3% |
| Taxes, remuneration and social security | 45 | €107,226 | €81,426 | -€25,800 | -24.1% |
| Taxes | 450/3 | €53,051 | €906 | -€52,145 | -98.3% |
| Remuneration and social security | 454/9 | €54,175 | €80,521 | +€26,346 | +48.6% |
| Other amounts payable | 47/48 | €660,373 | €1,208,509 | +€548,136 | +83.0% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Non-recurring operating income | 76A | - | €30,411 | +€30,411 | |
| Remuneration, social security and pensions | 62 | €619,913 | €761,441 | +€141,528 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,291 | €102,670 | +€22,379 | +27.9% |
| Other operating charges | 640/8 | €4,137 | €3,902 | -€235 | -5.7% |
| Non-recurring operating charges | 66A | €38,633 | €284 | -€38,349 | -99.3% |
| Gross operating margin | 9900 | €1,441,439 | €1,606,736 | +€165,297 | +11.5% |
| Operating profit (loss) | 9901 | €698,465 | €738,440 | +€39,975 | +5.7% |
| Financial income | 75/76B | - | €305 | +€305 | |
| Recurring financial income | 75 | - | €305 | +€305 | |
| Financial charges | 65/66B | €47,270 | €48,267 | +€997 | +2.1% |
| Recurring financial charges | 65 | €47,270 | €48,267 | +€997 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €651,195 | €690,478 | +€39,283 | +6.0% |
| Income taxes | 67/77 | €166,172 | €92,753 | -€73,418 | -44.2% |
| Profit (loss) for the period | 9904 | €485,023 | €597,724 | +€112,701 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €485,023 | €597,724 | +€112,701 | +23.2% |
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 21 October 2026 via checked.be.