Isabelle Chaussures: what changed
What changed
Isabelle Chaussures
NACE 47.721, Retail sale of footwear
filed annual accounts (NBB)
Net result for the year
-€13,059
2025 · -€1,671-€11,388
Equity
-€65,551
2025 · -€52,492-€13,059
Cash
€1,835
2025 · €1,261+€573
Balance sheet total
€65,443
2025 · €62,337+€3,107
Largest movements
Assets
- Stocks and contracts +€7,872
up €7,872 (+17.1%), from €45,956 to €53,829
- Tangible fixed assets -€4,724
down €4,724 (-36.3%), from €13,024 to €8,300
of which Furniture and vehicles: -€2,625
Equity and liabilities
- Trade debts +€22,714
up €22,714 (+162%), from €14,051 to €36,765
- Profit (loss) carried forward -€13,059
down €13,059 (-18.7%), from -€69,852 to -€82,911
- Other debts -€5,968
down €5,968 (-30.7%), from €19,442 to €13,474
Income statement
- Gross operating margin -€14,167
down €14,167 (-33.9%), from €41,852 to €27,684
- Write-downs -€2,465
down €2,465, from €234 to -€2,230
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€1,671
Gross operating margin
-€14,167
Staff costs
+€216
Depreciation
-€208
Write-downs
+€2,465
Other operating charges
+€129
Financial income
-€3
Financial charges
-€205
Taxes
+€385
Result 2026
-€13,059
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1,041
Investment
€0
Financing
-€467
Cash 2025
€1,261
From operations (derived)
+€1,041
Net result for the year
-€13,059
Depreciation
+€4,724
Stocks and contracts
-€7,872
Receivables within one year
+€178
Deferred charges and accrued income
+€437
Trade debts
+€22,714
Tax, wage and social debts
-€113
Other debts
-€5,968
Financing
-€467
Short-term financial debts
-€467
Cash 2026
€1,835
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,337 | €65,443 | +€3,107 | +5.0% |
| Fixed assets | 21/28 | €13,149 | €8,425 | -€4,724 | -35.9% |
| Tangible fixed assets | 22/27 | €13,024 | €8,300 | -€4,724 | -36.3% |
| Plant, machinery and equipment | 23 | €4,941 | €2,842 | -€2,099 | -42.5% |
| Furniture and vehicles | 24 | €8,083 | €5,458 | -€2,625 | -32.5% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €49,187 | €57,018 | +€7,831 | +15.9% |
| Stocks and contracts in progress | 3 | €45,956 | €53,829 | +€7,872 | +17.1% |
| Stocks | 30/36 | €45,956 | €53,829 | +€7,872 | +17.1% |
| Amounts receivable within one year | 40/41 | €594 | €416 | -€178 | -30.0% |
| Trade receivables | 40 | €594 | €416 | -€178 | -30.0% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €1,261 | €1,835 | +€573 | +45.5% |
| Deferred charges and accrued income | 490/1 | €1,375 | €939 | -€437 | -31.8% |
| Total equity and liabilities | 10/49 | €62,337 | €65,443 | +€3,107 | +5.0% |
| Equity | 10/15 | -€52,492 | -€65,551 | -€13,059 | -24.9% |
| Contributions | 10/11 | €11,360 | €11,360 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,852 | -€82,911 | -€13,059 | -18.7% |
| Amounts payable | 17/49 | €114,829 | €130,994 | +€16,166 | +14.1% |
| Amounts payable after more than one year | 17 | €20,500 | €20,500 | = | 0.0% |
| Financial debts | 170/4 | €20,500 | €20,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €94,329 | €110,494 | +€16,166 | +17.1% |
| Financial debts | 43 | €18,811 | €18,344 | -€467 | -2.5% |
| Credit institutions | 430/8 | €18,811 | €18,344 | -€467 | -2.5% |
| Trade debts | 44 | €14,051 | €36,765 | +€22,714 | +162% |
| Suppliers | 440/4 | €14,051 | €36,765 | +€22,714 | +162% |
| Taxes, remuneration and social security | 45 | €42,025 | €41,911 | -€113 | -0.3% |
| Taxes | 450/3 | €3,569 | €3,472 | -€97 | -2.7% |
| Remuneration and social security | 454/9 | €38,456 | €38,439 | -€17 | 0.0% |
| Other amounts payable | 47/48 | €19,442 | €13,474 | -€5,968 | -30.7% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €33,782 | €33,565 | -€216 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,516 | €4,724 | +€208 | +4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €234 | -€2,230 | -€2,465 | |
| Other operating charges | 640/8 | €1,270 | €1,141 | -€129 | -10.1% |
| Gross operating margin | 9900 | €41,852 | €27,684 | -€14,167 | -33.9% |
| Operating profit (loss) | 9901 | €2,049 | -€9,516 | -€11,565 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €3,172 | €3,377 | +€205 | +6.4% |
| Recurring financial charges | 65 | €3,172 | €3,377 | +€205 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,120 | -€12,893 | -€11,772 | -1,051% |
| Income taxes | 67/77 | €551 | €166 | -€385 | -69.9% |
| Profit (loss) for the period | 9904 | -€1,671 | -€13,059 | -€11,388 | -681% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,671 | -€13,059 | -€11,388 | -681% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.