H.M.V. STORE: 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.
H.M.V. STORE
Largest movements
- Tangible fixed assets +€6,277
new in 2025: €6,277
of which Furniture and vehicles: +€4,034
- Deferred charges and accrued income -€1,247
no longer reported in 2025 (was €1,247)
- Stocks and contracts -€720
down €720 (-26.3%), from €2,738 to €2,017
- Cash +€614
up €614 (+33.8%), from €1,817 to €2,431
mainly Contributions, distributions and other (+€25,000) and Net result for the year (+€3,855)
- Receivables within one year -€172
down €172 (-11.5%), from €1,500 to €1,328
of which Trade receivables: -€957
- Profit (loss) carried forward +€28,855
up €28,855 (+52.3%), from -€55,142 to -€26,287
- Other debts -€15,049
no longer reported in 2025 (was €15,049)
- Tax, wage and social debts -€7,408
no longer reported in 2025 (was €7,408)
- Trade debts -€1,646
down €1,646 (-32.5%), from €5,063 to €3,417
- Gross operating margin +€40,051
up €40,051, from -€11,511 to €28,540
- Purchases and services -€31,191
down €31,191 (-50.4%), from €61,885 to €30,694
- Staff costs +€20,527
new in 2025: €20,527
- Turnover +€3,285
up €3,285 (+6.8%), from €47,960 to €51,245
- Other operating charges -€1,408
down €1,408 (-27.5%), from €5,118 to €3,710
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 | €7,301 | €12,052 | +€4,751 | +65.1% |
| Fixed assets | 21/28 | - | €6,277 | +€6,277 | |
| Tangible fixed assets | 22/27 | - | €6,277 | +€6,277 | |
| Furniture and vehicles | 24 | - | €4,034 | +€4,034 | |
| Other tangible fixed assets | 26 | - | €2,242 | +€2,242 | |
| Current assets | 29/58 | €7,301 | €5,775 | -€1,526 | -20.9% |
| Stocks and contracts in progress | 3 | €2,738 | €2,017 | -€720 | -26.3% |
| Stocks | 30/36 | €2,738 | €2,017 | -€720 | -26.3% |
| Amounts receivable within one year | 40/41 | €1,500 | €1,328 | -€172 | -11.5% |
| Trade receivables | 40 | €957 | - | -€957 | |
| Other amounts receivable | 41 | €543 | €1,328 | +€785 | +145% |
| Cash at bank and in hand | 54/58 | €1,817 | €2,431 | +€614 | +33.8% |
| Deferred charges and accrued income | 490/1 | €1,247 | - | -€1,247 | |
| Total equity and liabilities | 10/49 | €7,301 | €12,052 | +€4,751 | +65.1% |
| Equity | 10/15 | -€20,219 | €8,636 | +€28,855 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,323 | €16,323 | = | 0.0% |
| Distributable reserves | 133 | €16,323 | €16,323 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,142 | -€26,287 | +€28,855 | +52.3% |
| Amounts payable | 17/49 | €27,520 | €3,417 | -€24,104 | -87.6% |
| Amounts payable within one year | 42/48 | €27,520 | €3,417 | -€24,104 | -87.6% |
| Trade debts | 44 | €5,063 | €3,417 | -€1,646 | -32.5% |
| Suppliers | 440/4 | €5,063 | €3,417 | -€1,646 | -32.5% |
| Taxes, remuneration and social security | 45 | €7,408 | - | -€7,408 | |
| Taxes | 450/3 | €7,408 | - | -€7,408 | |
| Other amounts payable | 47/48 | €15,049 | - | -€15,049 | |
| Turnover | 70 | €47,960 | €51,245 | +€3,285 | +6.8% |
| Non-recurring operating income | 76A | €2,414 | €6,783 | +€4,369 | +181% |
| Goods, raw materials, services and sundry goods | 60/61 | €61,885 | €30,694 | -€31,191 | -50.4% |
| Remuneration, social security and pensions | 62 | - | €20,527 | +€20,527 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €61 | +€61 | |
| Other operating charges | 640/8 | €5,118 | €3,710 | -€1,408 | -27.5% |
| Gross operating margin | 9900 | -€11,511 | €28,540 | +€40,051 | |
| Operating profit (loss) | 9901 | -€16,629 | €4,243 | +€20,872 | |
| Financial charges | 65/66B | €212 | €388 | +€176 | +83.1% |
| Recurring financial charges | 65 | €212 | €388 | +€176 | +83.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,841 | €3,855 | +€20,696 | |
| Profit (loss) for the period | 9904 | -€16,841 | €3,855 | +€20,696 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,841 | €3,855 | +€20,696 |
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 31 October 2026 via checked.be.