IZPER SHOPS: 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.
IZPER SHOPS
Largest movements
- Receivables within one year -€4,996
no longer reported in 2025 (was €4,996)
- Stocks and contracts +€3,586
up €3,586 (+13.2%), from €27,111 to €30,696
- Tangible fixed assets -€1,736
down €1,736 (-20.3%), from €8,533 to €6,798
- Profit (loss) carried forward -€34,909
down €34,909, from €10,313 to -€24,595
- Other debts +€13,044
up €13,044 (+48.7%), from €26,761 to €39,804
- Tax, wage and social debts +€10,052
up €10,052 (+186.4%), from €5,393 to €15,445
of which Remuneration and social security: +€11,854
- Trade debts +€8,505
up €8,505 (+54662.5%), from €16 to €8,521
- Gross operating margin -€21,456
down €21,456, from €17,606 to -€3,850
- Staff costs +€19,141
up €19,141 (+233.2%), from €8,206 to €27,347
- Depreciation +€1,591
up €1,591 (+1100.0%), from €145 to €1,736
- Taxes -€497
down €497 (-27.1%), from €1,831 to €1,335
- Financial income +€397
new in 2025: €397
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,483 | €39,175 | -€3,307 | -7.8% |
| Fixed assets | 21/28 | €8,533 | €6,798 | -€1,736 | -20.3% |
| Tangible fixed assets | 22/27 | €8,533 | €6,798 | -€1,736 | -20.3% |
| Furniture and vehicles | 24 | €8,533 | €6,798 | -€1,736 | -20.3% |
| Current assets | 29/58 | €33,950 | €32,378 | -€1,572 | -4.6% |
| Stocks and contracts in progress | 3 | €27,111 | €30,696 | +€3,586 | +13.2% |
| Stocks | 30/36 | €27,111 | €30,696 | +€3,586 | +13.2% |
| Amounts receivable within one year | 40/41 | €4,996 | - | -€4,996 | |
| Other amounts receivable | 41 | €4,996 | - | -€4,996 | |
| Cash at bank and in hand | 54/58 | €1,843 | €1,681 | -€162 | -8.8% |
| Total equity and liabilities | 10/49 | €42,483 | €39,175 | -€3,307 | -7.8% |
| Equity | 10/15 | €10,313 | -€24,595 | -€34,909 | |
| Profit (loss) carried forward | 14 | €10,313 | -€24,595 | -€34,909 | |
| Amounts payable | 17/49 | €32,169 | €63,771 | +€31,601 | +98.2% |
| Amounts payable within one year | 42/48 | €32,169 | €63,771 | +€31,601 | +98.2% |
| Trade debts | 44 | €16 | €8,521 | +€8,505 | +54662.5% |
| Suppliers | 440/4 | €16 | €8,521 | +€8,505 | +54662.5% |
| Taxes, remuneration and social security | 45 | €5,393 | €15,445 | +€10,052 | +186.4% |
| Taxes | 450/3 | €3,339 | €1,537 | -€1,802 | -54.0% |
| Remuneration and social security | 454/9 | €2,055 | €13,909 | +€11,854 | +576.9% |
| Other amounts payable | 47/48 | €26,761 | €39,804 | +€13,044 | +48.7% |
| Remuneration, social security and pensions | 62 | €8,206 | €27,347 | +€19,141 | +233.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145 | €1,736 | +€1,591 | +1100.0% |
| Other operating charges | 640/8 | €1,428 | €1,039 | -€389 | -27.2% |
| Gross operating margin | 9900 | €17,606 | -€3,850 | -€21,456 | |
| Operating profit (loss) | 9901 | €7,827 | -€33,971 | -€41,799 | |
| Financial income | 75/76B | - | €397 | +€397 | |
| Recurring financial income | 75 | - | €397 | +€397 | |
| Financial charges | 65/66B | €98 | - | -€98 | |
| Recurring financial charges | 65 | €98 | - | -€98 | |
| Profit (loss) for the period before taxes | 9903 | €7,730 | -€33,574 | -€41,304 | |
| Income taxes | 67/77 | €1,831 | €1,335 | -€497 | -27.1% |
| Profit (loss) for the period | 9904 | €5,898 | -€34,909 | -€40,807 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,898 | -€34,909 | -€40,807 |
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 11 October 2026 via checked.be.