De Feestwinkel: what changed
What changed
De Feestwinkel
NACE 47.120, Other non-specialised retail sale
filed annual accounts (NBB)
Net result for the year
€8,936
2024 · €11,404-€2,468
Equity
€94,910
2024 · €85,974+€8,936
Cash
€80,354
2024 · €80,356-€2
Balance sheet total
€749,829
2024 · €796,929-€47,099
Largest movements
Assets
- Tangible fixed assets -€34,661
down €34,661 (-13.4%), from €257,905 to €223,244
of which Plant, machinery and equipment: -€21,104
- Stocks and contracts -€17,306
down €17,306 (-4.1%), from €423,674 to €406,369
- Intangible fixed assets +€9,260
new in 2025: €9,260
Equity and liabilities
- Debts after one year -€64,663
down €64,663 (-23.5%), from €275,175 to €210,512
- Current portion of long-term debt -€26,316
down €26,316 (-25.5%), from €103,097 to €76,780
- Trade debts +€22,990
up €22,990 (+17.5%), from €131,222 to €154,212
- Short-term financial debts +€10,454
up €10,454 (+8.4%), from €125,000 to €135,454
- Profit (loss) carried forward +€8,936
up €8,936 (+3.4%), from -€266,512 to -€257,576
Income statement
- Gross operating margin -€9,588
down €9,588 (-2.4%), from €402,455 to €392,867
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
€11,404
Gross operating margin
-€9,588
Staff costs
-€2,992
Depreciation
-€2,180
Write-downs
+€1,399
Other operating charges
-€520
Other operating items
+€8,125
Financial income
+€154
Financial charges
+€3,124
Taxes
+€9
Result 2025
€8,936
raises the resultlowers the resultnot broken down further in the accounts
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
+€102,276
Investment
-€21,753
Financing
-€80,525
Cash 2024
€80,356
From operations (derived)
+€102,276
Net result for the year
+€8,936
Depreciation
+€47,154
Stocks and contracts
+€17,306
Receivables within one year
+€7,406
Deferred charges and accrued income
-€3,016
Trade debts
+€22,990
Tax, wage and social debts
+€1,057
Advances received
+€1,244
Other debts
-€801
Investment (derived)
-€21,753
Investment in fixed assets (net)
-€21,753
Financing
-€80,525
Debts after one year
-€64,663
Current portion of long-term debt
-€26,316
Short-term financial debts
+€10,454
Cash 2025
€80,354
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €796,929 | €749,829 | -€47,099 | -5.9% |
| Fixed assets | 21/28 | €257,905 | €232,504 | -€25,401 | -9.8% |
| Intangible fixed assets | 21 | - | €9,260 | +€9,260 | |
| Tangible fixed assets | 22/27 | €257,905 | €223,244 | -€34,661 | -13.4% |
| Plant, machinery and equipment | 23 | €183,091 | €161,987 | -€21,104 | -11.5% |
| Furniture and vehicles | 24 | €74,814 | €61,257 | -€13,557 | -18.1% |
| Current assets | 29/58 | €539,023 | €517,325 | -€21,698 | -4.0% |
| Stocks and contracts in progress | 3 | €423,674 | €406,369 | -€17,306 | -4.1% |
| Stocks | 30/36 | €423,674 | €406,369 | -€17,306 | -4.1% |
| Amounts receivable within one year | 40/41 | €16,367 | €8,961 | -€7,406 | -45.3% |
| Trade receivables | 40 | €13,023 | €5,361 | -€7,662 | -58.8% |
| Other amounts receivable | 41 | €3,344 | €3,600 | +€255 | +7.6% |
| Cash at bank and in hand | 54/58 | €80,356 | €80,354 | -€2 | 0.0% |
| Deferred charges and accrued income | 490/1 | €18,626 | €21,642 | +€3,016 | +16.2% |
| Total equity and liabilities | 10/49 | €796,929 | €749,829 | -€47,099 | -5.9% |
| Equity | 10/15 | €85,974 | €94,910 | +€8,936 | +10.4% |
| Contributions | 10/11 | €326,000 | €326,000 | = | 0.0% |
| Reserves | 13 | €26,487 | €26,487 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,487 | €26,487 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€266,512 | -€257,576 | +€8,936 | +3.4% |
| Amounts payable | 17/49 | €710,954 | €654,919 | -€56,035 | -7.9% |
| Amounts payable after more than one year | 17 | €275,175 | €210,512 | -€64,663 | -23.5% |
| Financial debts | 170/4 | €275,175 | €210,512 | -€64,663 | -23.5% |
| Amounts payable within one year | 42/48 | €435,779 | €444,407 | +€8,628 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €103,097 | €76,780 | -€26,316 | -25.5% |
| Financial debts | 43 | €125,000 | €135,454 | +€10,454 | +8.4% |
| Credit institutions | 430/8 | €125,000 | €135,454 | +€10,454 | +8.4% |
| Trade debts | 44 | €131,222 | €154,212 | +€22,990 | +17.5% |
| Suppliers | 440/4 | €131,222 | €154,212 | +€22,990 | +17.5% |
| Advances received on contracts in progress | 46 | €1,651 | €2,895 | +€1,244 | +75.3% |
| Taxes, remuneration and social security | 45 | €69,330 | €70,387 | +€1,057 | +1.5% |
| Taxes | 450/3 | €12,000 | €12,753 | +€753 | +6.3% |
| Remuneration and social security | 454/9 | €57,330 | €57,634 | +€304 | +0.5% |
| Other amounts payable | 47/48 | €5,480 | €4,679 | -€801 | -14.6% |
| Remuneration, social security and pensions | 62 | €299,307 | €302,300 | +€2,992 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,975 | €47,154 | +€2,180 | +4.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €237 | -€1,162 | -€1,399 | |
| Other operating charges | 640/8 | €11,224 | €11,744 | +€520 | +4.6% |
| Non-recurring operating charges | 66A | €8,125 | - | -€8,125 | |
| Gross operating margin | 9900 | €402,455 | €392,867 | -€9,588 | -2.4% |
| Operating profit (loss) | 9901 | €38,586 | €32,831 | -€5,755 | -14.9% |
| Financial income | 75/76B | €199 | €352 | +€154 | +77.3% |
| Recurring financial income | 75 | €199 | €352 | +€154 | +77.3% |
| Financial charges | 65/66B | €26,672 | €23,548 | -€3,124 | -11.7% |
| Recurring financial charges | 65 | €26,672 | €23,548 | -€3,124 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €12,113 | €9,635 | -€2,478 | -20.5% |
| Income taxes | 67/77 | €709 | €700 | -€9 | -1.3% |
| Profit (loss) for the period | 9904 | €11,404 | €8,936 | -€2,468 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,404 | €8,936 | -€2,468 | -21.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.