EURO SHOP PLUS: what changed
EURO SHOP PLUS
Largest movements
- Cash +€3,865
up €3,865 (+178%), from €2,170 to €6,035
mainly Tax, wage and social debts (+€4,101) and Net result for the year (+€3,452)
- Stocks and contracts +€3,574
up €3,574 (+7.2%), from €49,566 to €53,140
- Deferred charges and accrued income +€2,566
new in 2025: €2,566
- Tangible fixed assets -€1,682
down €1,682 (-100%), from €1,682 to €0
- Tax, wage and social debts +€4,101
up €4,101 (+510%), from €805 to €4,906
of which Taxes: +€4,101
- Profit (loss) carried forward +€3,452
up €3,452 (+13.9%), from -€24,852 to -€21,400
- Gross operating margin -€1,894
down €1,894 (-16.5%), from €11,473 to €9,579
- Other operating charges +€1,675
up €1,675 (+16,753%), from €10 to €1,685
- Financial charges +€1,209
up €1,209 (+77.9%), from €1,552 to €2,761
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,418 | €64,751 | +€8,332 | +14.8% |
| Fixed assets | 21/28 | €4,682 | €3,000 | -€1,682 | -35.9% |
| Tangible fixed assets | 22/27 | €1,682 | €0 | -€1,682 | -100% |
| Plant, machinery and equipment | 23 | €1,682 | €0 | -€1,682 | -100% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €51,737 | €61,751 | +€10,014 | +19.4% |
| Stocks and contracts in progress | 3 | €49,566 | €53,140 | +€3,574 | +7.2% |
| Stocks | 30/36 | €49,566 | €53,140 | +€3,574 | +7.2% |
| Amounts receivable within one year | 40/41 | €0 | €10 | +€10 | |
| Other amounts receivable | 41 | €0 | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €2,170 | €6,035 | +€3,865 | +178% |
| Deferred charges and accrued income | 490/1 | - | €2,566 | +€2,566 | |
| Total equity and liabilities | 10/49 | €56,418 | €64,751 | +€8,332 | +14.8% |
| Equity | 10/15 | €53,200 | €56,652 | +€3,452 | +6.5% |
| Contributions | 10/11 | €78,052 | €78,052 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,852 | -€21,400 | +€3,452 | +13.9% |
| Amounts payable | 17/49 | €3,218 | €8,099 | +€4,880 | +152% |
| Amounts payable within one year | 42/48 | €3,218 | €8,099 | +€4,880 | +152% |
| Trade debts | 44 | €1,974 | €2,289 | +€315 | +16.0% |
| Suppliers | 440/4 | €1,974 | €2,289 | +€315 | +16.0% |
| Taxes, remuneration and social security | 45 | €805 | €4,906 | +€4,101 | +510% |
| Taxes | 450/3 | €805 | €4,906 | +€4,101 | +510% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €440 | €903 | +€464 | +105% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,682 | €1,682 | = | 0.0% |
| Other operating charges | 640/8 | €10 | €1,685 | +€1,675 | +16,753% |
| Gross operating margin | 9900 | €11,473 | €9,579 | -€1,894 | -16.5% |
| Operating profit (loss) | 9901 | €9,782 | €6,212 | -€3,569 | -36.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,552 | €2,761 | +€1,209 | +77.9% |
| Recurring financial charges | 65 | €1,552 | €2,761 | +€1,209 | +77.9% |
| Profit (loss) for the period before taxes | 9903 | €8,230 | €3,452 | -€4,778 | -58.1% |
| Profit (loss) for the period | 9904 | €8,230 | €3,452 | -€4,778 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,230 | €3,452 | -€4,778 | -58.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.