DEON SHOP: 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.
DEON SHOP
Largest movements
- Cash +€7,586
up €7,586 (+88.3%), from €8,595 to €16,181
mainly Net result for the year (+€22,024) and Tax, wage and social debts (+€10,307)
- Stocks and contracts +€5,184
up €5,184 (+7.4%), from €69,813 to €74,997
- Financial fixed assets +€2,500
up €2,500 (+51.8%), from €4,830 to €7,330
- Receivables within one year -€1,883
down €1,883 (-14.9%), from €12,612 to €10,729
of which Trade receivables: -€2,521
- Profit (loss) carried forward +€22,024
up €22,024 (+73.1%), from €30,128 to €52,152
- Accrued charges and deferred income -€21,250
no longer reported in 2025 (was €21,250)
- Tax, wage and social debts +€10,307
up €10,307 (+77.0%), from €13,389 to €23,696
of which Remuneration and social security: +€6,799
- Contributions +€3,000
up €3,000 (+13.6%), from €22,000 to €25,000
- Other debts -€2,821
no longer reported in 2025 (was €2,821)
- Purchases and services +€397,678
new in 2025: €397,678
- Turnover +€380,168
new in 2025: €380,168
- Gross operating margin +€13,500
up €13,500 (+55.0%), from €24,546 to €38,046
- Staff costs +€4,619
new in 2025: €4,619
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 | €97,576 | €109,936 | +€12,361 | +12.7% |
| Fixed assets | 21/28 | €6,430 | €7,964 | +€1,534 | +23.9% |
| Tangible fixed assets | 22/27 | €1,600 | €634 | -€966 | -60.4% |
| Furniture and vehicles | 24 | €1,600 | €634 | -€966 | -60.4% |
| Financial fixed assets | 28 | €4,830 | €7,330 | +€2,500 | +51.8% |
| Current assets | 29/58 | €91,146 | €101,973 | +€10,827 | +11.9% |
| Stocks and contracts in progress | 3 | €69,813 | €74,997 | +€5,184 | +7.4% |
| Stocks | 30/36 | €69,813 | €74,997 | +€5,184 | +7.4% |
| Amounts receivable within one year | 40/41 | €12,612 | €10,729 | -€1,883 | -14.9% |
| Trade receivables | 40 | €7,629 | €5,108 | -€2,521 | -33.0% |
| Other amounts receivable | 41 | €4,983 | €5,621 | +€638 | +12.8% |
| Cash at bank and in hand | 54/58 | €8,595 | €16,181 | +€7,586 | +88.3% |
| Deferred charges and accrued income | 490/1 | €126 | €66 | -€60 | -47.6% |
| Total equity and liabilities | 10/49 | €97,576 | €109,936 | +€12,361 | +12.7% |
| Equity | 10/15 | €52,128 | €77,152 | +€25,024 | +48.0% |
| Contributions | 10/11 | €22,000 | €25,000 | +€3,000 | +13.6% |
| Profit (loss) carried forward | 14 | €30,128 | €52,152 | +€22,024 | +73.1% |
| Amounts payable | 17/49 | €45,448 | €32,785 | -€12,663 | -27.9% |
| Amounts payable within one year | 42/48 | €24,198 | €32,785 | +€8,587 | +35.5% |
| Trade debts | 44 | €7,988 | €9,088 | +€1,101 | +13.8% |
| Suppliers | 440/4 | €7,988 | €9,088 | +€1,101 | +13.8% |
| Taxes, remuneration and social security | 45 | €13,389 | €23,696 | +€10,307 | +77.0% |
| Taxes | 450/3 | €5,000 | €8,509 | +€3,509 | +70.2% |
| Remuneration and social security | 454/9 | €8,389 | €15,188 | +€6,799 | +81.0% |
| Other amounts payable | 47/48 | €2,821 | - | -€2,821 | |
| Accrued charges and deferred income | 492/3 | €21,250 | - | -€21,250 | |
| Turnover | 70 | - | €380,168 | +€380,168 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €397,678 | +€397,678 | |
| Remuneration, social security and pensions | 62 | - | €4,619 | +€4,619 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €966 | €966 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €2,798 | +€2,410 | +622% |
| Gross operating margin | 9900 | €24,546 | €38,046 | +€13,500 | +55.0% |
| Operating profit (loss) | 9901 | €23,193 | €29,663 | +€6,470 | +27.9% |
| Financial income | 75/76B | €11 | €292 | +€280 | +2,460% |
| Recurring financial income | 75 | €11 | €292 | +€280 | +2,460% |
| Financial charges | 65/66B | €86 | €2,793 | +€2,708 | +3,167% |
| Recurring financial charges | 65 | €86 | €2,793 | +€2,708 | +3,167% |
| Profit (loss) for the period before taxes | 9903 | €23,119 | €27,162 | +€4,043 | +17.5% |
| Income taxes | 67/77 | €4,749 | €5,138 | +€389 | +8.2% |
| Profit (loss) for the period | 9904 | €18,370 | €22,024 | +€3,654 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,370 | €22,024 | +€3,654 | +19.9% |
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 16 October 2026 via checked.be.