HOBBY 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.
HOBBY SHOP
Largest movements
- Cash -€541
down €541 (-9.4%), from €5,750 to €5,209
mainly Net result for the year (-€914)
- Receivables within one year -€301
down €301 (-24.2%), from €1,242 to €941
of which Trade receivables: -€387
- Profit (loss) carried forward -€914
down €914 (-0.7%), from -€127,592 to -€128,507
- Gross operating margin +€813
up €813 (+66.0%), from -€1,232 to -€419
- Financial charges +€54
up €54 (+129%), from €42 to €96
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €6,992 | €6,150 | -€841 | -12.0% |
| Current assets | 29/58 | €6,992 | €6,150 | -€841 | -12.0% |
| Amounts receivable within one year | 40/41 | €1,242 | €941 | -€301 | -24.2% |
| Trade receivables | 40 | €387 | €0 | -€387 | -100% |
| Other amounts receivable | 41 | €855 | €941 | +€87 | +10.1% |
| Cash at bank and in hand | 54/58 | €5,750 | €5,209 | -€541 | -9.4% |
| Total equity and liabilities | 10/49 | €6,992 | €6,150 | -€841 | -12.0% |
| Equity | 10/15 | €6,270 | €5,356 | -€914 | -14.6% |
| Contributions | 10/11 | €130,144 | €130,144 | = | 0.0% |
| Capital | 10 | €130,144 | €130,144 | = | 0.0% |
| Issued capital | 100 | €130,144 | €130,144 | = | 0.0% |
| Reserves | 13 | €3,718 | €3,718 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Legal reserve | 130 | €3,718 | €3,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,592 | -€128,507 | -€914 | -0.7% |
| Amounts payable | 17/49 | €722 | €795 | +€73 | +10.1% |
| Amounts payable within one year | 42/48 | €722 | €753 | +€31 | +4.3% |
| Trade debts | 44 | €722 | €753 | +€31 | +4.3% |
| Suppliers | 440/4 | €722 | €753 | +€31 | +4.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €42 | +€42 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€1,232 | -€419 | +€813 | +66.0% |
| Operating profit (loss) | 9901 | -€1,619 | -€818 | +€801 | +49.5% |
| Financial charges | 65/66B | €42 | €96 | +€54 | +129% |
| Recurring financial charges | 65 | €42 | €96 | +€54 | +129% |
| Profit (loss) for the period before taxes | 9903 | -€1,661 | -€914 | +€747 | +45.0% |
| Profit (loss) for the period | 9904 | -€1,661 | -€914 | +€747 | +45.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,661 | -€914 | +€747 | +45.0% |
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 25 October 2026 via checked.be.