iRetailCheck: 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.
iRetailCheck
Largest movements
- Receivables within one year -€177,065
down €177,065 (-28.2%), from €628,751 to €451,686
of which Trade receivables: -€177,166
- Deferred charges and accrued income -€39,650
down €39,650 (-19.1%), from €207,826 to €168,175
- Intangible fixed assets +€21,358
up €21,358 (+2.9%), from €747,102 to €768,460
- Trade debts -€212,704
down €212,704 (-16.5%), from €1.3m to €1.1m
- Tax, wage and social debts +€16,211
up €16,211 (+207%), from €7,850 to €24,061
of which Taxes: +€11,704
- Gross operating margin +€164,878
up €164,878 (+221%), from €74,468 to €239,346
- Depreciation +€72,488
up €72,488 (+68.4%), from €105,954 to €178,442
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 | €1,586,070 | €1,397,569 | -€188,501 | -11.9% |
| Fixed assets | 21/28 | €748,404 | €773,011 | +€24,607 | +3.3% |
| Intangible fixed assets | 21 | €747,102 | €768,460 | +€21,358 | +2.9% |
| Tangible fixed assets | 22/27 | €1,302 | €4,551 | +€3,248 | +249% |
| Plant, machinery and equipment | 23 | - | €3,698 | +€3,698 | |
| Furniture and vehicles | 24 | €1,302 | €853 | -€450 | -34.5% |
| Current assets | 29/58 | €837,666 | €624,558 | -€213,108 | -25.4% |
| Amounts receivable within one year | 40/41 | €628,751 | €451,686 | -€177,065 | -28.2% |
| Trade receivables | 40 | €628,751 | €451,585 | -€177,166 | -28.2% |
| Other amounts receivable | 41 | - | €101 | +€101 | |
| Cash at bank and in hand | 54/58 | €1,089 | €4,697 | +€3,608 | +331% |
| Deferred charges and accrued income | 490/1 | €207,826 | €168,175 | -€39,650 | -19.1% |
| Total equity and liabilities | 10/49 | €1,586,070 | €1,397,569 | -€188,501 | -11.9% |
| Equity | 10/15 | -€370,109 | -€364,789 | +€5,320 | +1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,333 | €21,333 | = | 0.0% |
| Distributable reserves | 133 | €21,333 | €21,333 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€397,642 | -€392,322 | +€5,320 | +1.3% |
| Amounts payable | 17/49 | €1,956,179 | €1,762,358 | -€193,821 | -9.9% |
| Amounts payable after more than one year | 17 | €630,000 | €630,000 | = | 0.0% |
| Financial debts | 170/4 | €630,000 | €630,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,323,358 | €1,126,824 | -€196,534 | -14.9% |
| Trade debts | 44 | €1,288,862 | €1,076,158 | -€212,704 | -16.5% |
| Suppliers | 440/4 | €1,288,862 | €1,076,158 | -€212,704 | -16.5% |
| Taxes, remuneration and social security | 45 | €7,850 | €24,061 | +€16,211 | +207% |
| Taxes | 450/3 | €1,047 | €12,750 | +€11,704 | +1,118% |
| Remuneration and social security | 454/9 | €6,803 | €11,310 | +€4,507 | +66.3% |
| Other amounts payable | 47/48 | €26,646 | €26,606 | -€40 | -0.2% |
| Accrued charges and deferred income | 492/3 | €2,821 | €5,534 | +€2,713 | +96.2% |
| Remuneration, social security and pensions | 62 | €54,210 | €54,249 | +€39 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,954 | €178,442 | +€72,488 | +68.4% |
| Other operating charges | 640/8 | €867 | €120 | -€747 | -86.2% |
| Gross operating margin | 9900 | €74,468 | €239,346 | +€164,878 | +221% |
| Operating profit (loss) | 9901 | -€86,562 | €6,535 | +€93,098 | |
| Financial income | 75/76B | €18 | €0 | -€17 | -97.6% |
| Recurring financial income | 75 | €18 | €0 | -€17 | -97.6% |
| Financial charges | 65/66B | €2,207 | €1,216 | -€991 | -44.9% |
| Recurring financial charges | 65 | €2,207 | €1,216 | -€991 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | -€88,752 | €5,320 | +€94,071 | |
| Profit (loss) for the period | 9904 | -€88,752 | €5,320 | +€94,071 | |
| Profit (loss) for the period to be appropriated | 9905 | -€88,752 | €5,320 | +€94,071 |
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 13 October 2026 via checked.be.