DS 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.
DS SHOP
Largest movements
- Stocks and contracts +€162,413
up €162,413 (+111%), from €146,652 to €309,065
- Cash -€115,761
down €115,761 (-52.6%), from €220,210 to €104,449
mainly Stocks and contracts (-€162,413) and Other debts (-€55,208)
- Receivables within one year +€44,459
up €44,459 (+417%), from €10,667 to €55,126
- Profit (loss) carried forward +€137,940
up €137,940 (+89.0%), from €155,069 to €293,009
- Other debts -€55,208
down €55,208 (-43.4%), from €127,203 to €71,994
- Trade debts +€51,018
up €51,018 (+934%), from €5,462 to €56,480
- Tax, wage and social debts -€39,533
down €39,533 (-41.6%), from €95,007 to €55,474
of which Taxes: -€39,677
- Gross operating margin -€14,223
down €14,223 (-6.8%), from €210,084 to €195,862
- Financial charges +€5,672
up €5,672 (+75.3%), from €7,530 to €13,202
- Taxes -€2,961
down €2,961 (-6.5%), from €45,299 to €42,338
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 | €387,741 | €481,957 | +€94,216 | +24.3% |
| Fixed assets | 21/28 | €7,425 | €8,416 | +€991 | +13.4% |
| Tangible fixed assets | 22/27 | €1,545 | €2,536 | +€991 | +64.2% |
| Furniture and vehicles | 24 | €1,545 | €2,536 | +€991 | +64.2% |
| Financial fixed assets | 28 | €5,880 | €5,880 | = | 0.0% |
| Current assets | 29/58 | €380,316 | €473,541 | +€93,225 | +24.5% |
| Stocks and contracts in progress | 3 | €146,652 | €309,065 | +€162,413 | +111% |
| Stocks | 30/36 | €146,652 | €309,065 | +€162,413 | +111% |
| Amounts receivable within one year | 40/41 | €10,667 | €55,126 | +€44,459 | +417% |
| Trade receivables | 40 | €10,667 | €55,126 | +€44,459 | +417% |
| Cash at bank and in hand | 54/58 | €220,210 | €104,449 | -€115,761 | -52.6% |
| Deferred charges and accrued income | 490/1 | €2,787 | €4,901 | +€2,114 | +75.8% |
| Total equity and liabilities | 10/49 | €387,741 | €481,957 | +€94,216 | +24.3% |
| Equity | 10/15 | €160,069 | €298,009 | +€137,940 | +86.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,069 | €293,009 | +€137,940 | +89.0% |
| Amounts payable | 17/49 | €227,671 | €183,948 | -€43,723 | -19.2% |
| Amounts payable within one year | 42/48 | €227,671 | €183,948 | -€43,723 | -19.2% |
| Trade debts | 44 | €5,462 | €56,480 | +€51,018 | +934% |
| Suppliers | 440/4 | €5,462 | €56,480 | +€51,018 | +934% |
| Taxes, remuneration and social security | 45 | €95,007 | €55,474 | -€39,533 | -41.6% |
| Taxes | 450/3 | €95,007 | €55,330 | -€39,677 | -41.8% |
| Remuneration and social security | 454/9 | - | €144 | +€144 | |
| Other amounts payable | 47/48 | €127,203 | €71,994 | -€55,208 | -43.4% |
| Remuneration, social security and pensions | 62 | €1,520 | €1,520 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €666 | €862 | +€196 | +29.5% |
| Other operating charges | 640/8 | €329 | - | -€329 | |
| Gross operating margin | 9900 | €210,084 | €195,862 | -€14,223 | -6.8% |
| Operating profit (loss) | 9901 | €207,569 | €193,480 | -€14,089 | -6.8% |
| Financial income | 75/76B | €329 | - | -€329 | |
| Recurring financial income | 75 | €329 | - | -€329 | |
| Financial charges | 65/66B | €7,530 | €13,202 | +€5,672 | +75.3% |
| Recurring financial charges | 65 | €7,530 | €13,202 | +€5,672 | +75.3% |
| Profit (loss) for the period before taxes | 9903 | €200,368 | €180,277 | -€20,091 | -10.0% |
| Income taxes | 67/77 | €45,299 | €42,338 | -€2,961 | -6.5% |
| Profit (loss) for the period | 9904 | €155,069 | €137,940 | -€17,130 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €155,069 | €137,940 | -€17,130 | -11.0% |
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 1 November 2026 via checked.be.