E36 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.
E36 Shop
Largest movements
- Receivables within one year +€13,224
up €13,224 (+44.4%), from €29,788 to €43,012
of which Other amounts receivable: +€19,307
- Trade debts +€10,204
up €10,204 (+70.4%), from €14,490 to €24,694
- Debts after one year -€7,407
down €7,407 (-35.4%), from €20,914 to €13,507
- Other debts +€7,198
up €7,198 (+11.0%), from €65,556 to €72,754
- Profit (loss) carried forward +€5,410
up €5,410 (+23.5%), from -€23,050 to -€17,640
- Short-term financial debts -€2,000
down €2,000 (-4.0%), from €50,000 to €48,000
- Other operating charges -€7,903
down €7,903 (-76.3%), from €10,356 to €2,453
- Taxes -€2,033
no longer reported in 2025 (was €2,033)
- Depreciation +€1,614
up €1,614 (+69.7%), from €2,315 to €3,929
- Financial charges +€1,059
up €1,059 (+21.2%), from €5,005 to €6,064
- Financial income +€776
up €776 (+60,594%), from €1 to €777
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 | €154,736 | €167,783 | +€13,047 | +8.4% |
| Fixed assets | 21/28 | €17,357 | €15,569 | -€1,788 | -10.3% |
| Tangible fixed assets | 22/27 | €15,920 | €15,569 | -€351 | -2.2% |
| Plant, machinery and equipment | 23 | €3,418 | €4,307 | +€889 | +26.0% |
| Furniture and vehicles | 24 | €12,502 | €11,262 | -€1,240 | -9.9% |
| Financial fixed assets | 28 | €1,437 | - | -€1,437 | |
| Current assets | 29/58 | €137,379 | €152,213 | +€14,834 | +10.8% |
| Stocks and contracts in progress | 3 | €107,361 | €108,544 | +€1,183 | +1.1% |
| Stocks | 30/36 | €107,361 | €108,544 | +€1,183 | +1.1% |
| Amounts receivable within one year | 40/41 | €29,788 | €43,012 | +€13,224 | +44.4% |
| Trade receivables | 40 | €23,532 | €17,449 | -€6,083 | -25.9% |
| Other amounts receivable | 41 | €6,256 | €25,563 | +€19,307 | +309% |
| Cash at bank and in hand | 54/58 | €230 | €658 | +€428 | +186% |
| Total equity and liabilities | 10/49 | €154,736 | €167,783 | +€13,047 | +8.4% |
| Equity | 10/15 | -€4,450 | €960 | +€5,410 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,050 | -€17,640 | +€5,410 | +23.5% |
| Amounts payable | 17/49 | €159,186 | €166,823 | +€7,637 | +4.8% |
| Amounts payable after more than one year | 17 | €20,914 | €13,507 | -€7,407 | -35.4% |
| Financial debts | 170/4 | €20,914 | €13,507 | -€7,407 | -35.4% |
| Amounts payable within one year | 42/48 | €136,972 | €153,316 | +€16,344 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €6,926 | €7,407 | +€481 | +7.0% |
| Financial debts | 43 | €50,000 | €48,000 | -€2,000 | -4.0% |
| Credit institutions | 430/8 | €50,000 | €48,000 | -€2,000 | -4.0% |
| Trade debts | 44 | €14,490 | €24,694 | +€10,204 | +70.4% |
| Suppliers | 440/4 | €14,490 | €24,694 | +€10,204 | +70.4% |
| Taxes, remuneration and social security | 45 | - | €461 | +€461 | |
| Taxes | 450/3 | - | €461 | +€461 | |
| Other amounts payable | 47/48 | €65,556 | €72,754 | +€7,198 | +11.0% |
| Accrued charges and deferred income | 492/3 | €1,300 | - | -€1,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,315 | €3,929 | +€1,614 | +69.7% |
| Other operating charges | 640/8 | €10,356 | €2,453 | -€7,903 | -76.3% |
| Gross operating margin | 9900 | €16,543 | €17,079 | +€536 | +3.2% |
| Operating profit (loss) | 9901 | €3,873 | €10,697 | +€6,825 | +176% |
| Financial income | 75/76B | €1 | €777 | +€776 | +60,594% |
| Recurring financial income | 75 | €1 | €777 | +€776 | +60,594% |
| Financial charges | 65/66B | €5,005 | €6,064 | +€1,059 | +21.2% |
| Recurring financial charges | 65 | €5,005 | €6,064 | +€1,059 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,131 | €5,410 | +€6,541 | |
| Income taxes | 67/77 | €2,033 | - | -€2,033 | |
| Profit (loss) for the period | 9904 | -€3,164 | €5,410 | +€8,574 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,164 | €5,410 | +€8,574 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.