HOME & TABLE: 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.
What changed
HOME & TABLE
NACE 47.553, Retail trade
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3,836
2024 · €360+€3,476
Equity
€406,761
2024 · €402,925+€3,836
Cash
€408,245
2024 · €258,617+€149,628
Balance sheet total
€2.3m
2024 · €2.2m+€94,864
Largest movements
Assets
- Cash +€149,628
up €149,628 (+57.9%), from €258,617 to €408,245
mainly Trade debts (+€115,383) and Receivables within one year (+€112,279)
- Receivables within one year -€112,279
down €112,279 (-14.5%), from €773,867 to €661,589
- Intangible fixed assets +€59,517
up €59,517 (+53.3%), from €111,625 to €171,143
Equity and liabilities
- Trade debts +€115,383
up €115,383 (+14.7%), from €784,208 to €899,591
Income statement
- Staff costs +€21,678
up €21,678 (+2.8%), from €762,884 to €784,562
- Gross operating margin +€16,129
up €16,129 (+1.8%), from €901,257 to €917,386
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.
Result 2024
€360
Gross operating margin
+€16,129
Staff costs
-€21,678
Depreciation
-€8,444
Write-downs
+€2,346
Other operating charges
-€314
Other operating items
-€116
Financial income
+€6,719
Financial charges
+€2,630
Taxes
+€6,204
Result 2025
€3,836
Cash bridge derived
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.
From operations
+€273,776
Investment
-€105,776
Financing
-€18,372
Cash 2024
€258,617
From operations (derived)
+€273,776
Net result for the year
+€3,836
Depreciation
+€49,849
Stocks and contracts
-€1,556
Receivables within one year
+€112,279
Deferred charges and accrued income
-€32
Trade debts
+€115,383
Tax, wage and social debts
-€16,301
Other debts
+€10,317
Investment (derived)
-€105,776
Investment in fixed assets (net)
-€105,776
Financing
-€18,372
Debts after one year
-€19,152
Current portion of long-term debt
+€780
Cash 2025
€408,245
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,226,611 | €2,321,474 | +€94,864 | +4.3% |
| Fixed assets | 21/28 | €219,518 | €275,444 | +€55,926 | +25.5% |
| Intangible fixed assets | 21 | €111,625 | €171,143 | +€59,517 | +53.3% |
| Tangible fixed assets | 22/27 | €107,757 | €104,167 | -€3,591 | -3.3% |
| Plant, machinery and equipment | 23 | €35,306 | €47,498 | +€12,192 | +34.5% |
| Furniture and vehicles | 24 | €72,452 | €56,669 | -€15,783 | -21.8% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €2,007,093 | €2,046,030 | +€38,937 | +1.9% |
| Stocks and contracts in progress | 3 | €973,940 | €975,496 | +€1,556 | +0.2% |
| Stocks | 30/36 | €973,940 | €975,496 | +€1,556 | +0.2% |
| Amounts receivable within one year | 40/41 | €773,867 | €661,589 | -€112,279 | -14.5% |
| Trade receivables | 40 | €773,867 | €661,589 | -€112,279 | -14.5% |
| Cash at bank and in hand | 54/58 | €258,617 | €408,245 | +€149,628 | +57.9% |
| Deferred charges and accrued income | 490/1 | €668 | €700 | +€32 | +4.8% |
| Total equity and liabilities | 10/49 | €2,226,611 | €2,321,474 | +€94,864 | +4.3% |
| Equity | 10/15 | €402,925 | €406,761 | +€3,836 | +1.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €54,048 | €54,048 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,243 | €12,243 | = | 0.0% |
| Distributable reserves | 133 | €35,604 | €35,604 | = | 0.0% |
| Profit (loss) carried forward | 14 | €286,877 | €290,713 | +€3,836 | +1.3% |
| Amounts payable | 17/49 | €1,823,686 | €1,914,714 | +€91,028 | +5.0% |
| Amounts payable after more than one year | 17 | €81,628 | €62,476 | -€19,152 | -23.5% |
| Financial debts | 170/4 | €81,628 | €62,476 | -€19,152 | -23.5% |
| Amounts payable within one year | 42/48 | €1,742,057 | €1,852,237 | +€110,180 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €18,372 | €19,152 | +€780 | +4.2% |
| Financial debts | 43 | €480,000 | €480,000 | = | 0.0% |
| Credit institutions | 430/8 | €480,000 | €480,000 | = | 0.0% |
| Trade debts | 44 | €784,208 | €899,591 | +€115,383 | +14.7% |
| Suppliers | 440/4 | €784,208 | €899,591 | +€115,383 | +14.7% |
| Taxes, remuneration and social security | 45 | €245,261 | €228,960 | -€16,301 | -6.6% |
| Taxes | 450/3 | €124,971 | €117,969 | -€7,002 | -5.6% |
| Remuneration and social security | 454/9 | €120,291 | €110,992 | -€9,299 | -7.7% |
| Other amounts payable | 47/48 | €214,216 | €224,534 | +€10,317 | +4.8% |
| Remuneration, social security and pensions | 62 | €762,884 | €784,562 | +€21,678 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,406 | €49,849 | +€8,444 | +20.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,468 | €122 | -€2,346 | -95.1% |
| Other operating charges | 640/8 | €10,768 | €11,083 | +€314 | +2.9% |
| Non-recurring operating charges | 66A | - | €116 | +€116 | |
| Gross operating margin | 9900 | €901,257 | €917,386 | +€16,129 | +1.8% |
| Operating profit (loss) | 9901 | €83,731 | €71,654 | -€12,077 | -14.4% |
| Financial income | 75/76B | €4,196 | €10,916 | +€6,719 | +160.1% |
| Recurring financial income | 75 | €4,196 | €10,916 | +€6,719 | +160.1% |
| Financial charges | 65/66B | €75,220 | €72,590 | -€2,630 | -3.5% |
| Recurring financial charges | 65 | €73,712 | €71,665 | -€2,048 | -2.8% |
| Non-recurring financial charges | 66B | €1,508 | €926 | -€582 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | €12,707 | €9,979 | -€2,728 | -21.5% |
| Income taxes | 67/77 | €12,347 | €6,143 | -€6,204 | -50.2% |
| Profit (loss) for the period | 9904 | €360 | €3,836 | +€3,476 | +964.4% |
| Profit (loss) for the period to be appropriated | 9905 | €360 | €3,836 | +€3,476 | +964.4% |
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 12 October 2026 via checked.be.