FINEST BEEF 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.
FINEST BEEF SHOP
Largest movements
- Receivables within one year -€3,452
down €3,452 (-17.3%), from €19,998 to €16,546
- Tax, wage and social debts -€2,987
down €2,987 (-38.3%), from €7,795 to €4,808
- Profit (loss) carried forward -€2,653
down €2,653 (-26.2%), from -€10,107 to -€12,760
- Trade debts +€2,194
up €2,194 (+13.4%), from €16,398 to €18,592
- Gross operating margin +€7,841
up €7,841 (+71.9%), from -€10,904 to -€3,063
- Other operating charges +€551
up €551 (+249%), from €221 to €772
- Financial income -€328
down €328 (-19.3%), from €1,701 to €1,373
- Financial charges +€191
new in 2025: €191
- Taxes -€128
no longer reported in 2025 (was €128)
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 | €22,086 | €18,640 | -€3,446 | -15.6% |
| Current assets | 29/58 | €22,086 | €18,640 | -€3,446 | -15.6% |
| Amounts receivable within one year | 40/41 | €19,998 | €16,546 | -€3,452 | -17.3% |
| Other amounts receivable | 41 | €19,998 | €16,546 | -€3,452 | -17.3% |
| Cash at bank and in hand | 54/58 | €2,088 | €2,094 | +€6 | +0.3% |
| Total equity and liabilities | 10/49 | €22,086 | €18,640 | -€3,446 | -15.6% |
| Equity | 10/15 | -€9,107 | -€11,760 | -€2,653 | -29.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,107 | -€12,760 | -€2,653 | -26.2% |
| Amounts payable | 17/49 | €31,193 | €30,400 | -€793 | -2.5% |
| Amounts payable within one year | 42/48 | €31,193 | €30,400 | -€793 | -2.5% |
| Financial debts | 43 | €7,000 | €7,000 | = | 0.0% |
| Other loans | 439 | €7,000 | €7,000 | = | 0.0% |
| Trade debts | 44 | €16,398 | €18,592 | +€2,194 | +13.4% |
| Suppliers | 440/4 | €16,398 | €18,592 | +€2,194 | +13.4% |
| Taxes, remuneration and social security | 45 | €7,795 | €4,808 | -€2,987 | -38.3% |
| Taxes | 450/3 | €7,795 | €4,808 | -€2,987 | -38.3% |
| Other operating charges | 640/8 | €221 | €772 | +€551 | +249% |
| Gross operating margin | 9900 | -€10,904 | -€3,063 | +€7,841 | +71.9% |
| Operating profit (loss) | 9901 | -€11,125 | -€3,835 | +€7,290 | +65.5% |
| Financial income | 75/76B | €1,701 | €1,373 | -€328 | -19.3% |
| Recurring financial income | 75 | €1,701 | €1,373 | -€328 | -19.3% |
| Financial charges | 65/66B | - | €191 | +€191 | |
| Recurring financial charges | 65 | - | €191 | +€191 | |
| Profit (loss) for the period before taxes | 9903 | -€9,424 | -€2,653 | +€6,771 | +71.9% |
| Income taxes | 67/77 | €128 | - | -€128 | |
| Profit (loss) for the period | 9904 | -€9,552 | -€2,653 | +€6,899 | +72.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,552 | -€2,653 | +€6,899 | +72.2% |
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 29 October 2026 via checked.be.