LE BON SHOP EUPEN: what changed
LE BON SHOP EUPEN
Largest movements
- Cash +€103,891
up €103,891 (+36.0%), from €288,208 to €392,098
mainly Other debts (+€150,916) and Net result for the year (+€84,010)
- Stocks and contracts -€13,415
down €13,415 (-11.4%), from €118,132 to €104,717
- Tangible fixed assets -€7,777
down €7,777 (-32.8%), from €23,704 to €15,927
of which Plant, machinery and equipment: -€5,202
- Receivables within one year +€6,905
up €6,905 (+33.7%), from €20,476 to €27,381
of which Other amounts receivable: +€10,649
- Other debts +€150,916
up €150,916 (+2,632%), from €5,733 to €156,649
- Profit (loss) carried forward -€65,990
down €65,990 (-32.7%), from €201,941 to €135,951
- Trade debts +€21,552
up €21,552 (+53.4%), from €40,387 to €61,938
- Tax, wage and social debts -€14,400
down €14,400 (-18.8%), from €76,738 to €62,339
of which Taxes: -€24,971
- Taxes -€23,366
down €23,366 (-86.1%), from €27,128 to €3,762
- Staff costs +€20,395
up €20,395 (+6.9%), from €294,334 to €314,729
- Financial charges -€6,917
down €6,917 (-47.7%), from €14,506 to €7,589
of which Non-recurring financial charges: -€6,218
- Depreciation -€6,834
down €6,834 (-46.8%), from €14,611 to €7,777
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €453,139 | €543,704 | +€90,565 | +20.0% |
| Fixed assets | 21/28 | €24,876 | €17,099 | -€7,777 | -31.3% |
| Tangible fixed assets | 22/27 | €23,704 | €15,927 | -€7,777 | -32.8% |
| Plant, machinery and equipment | 23 | €19,799 | €14,597 | -€5,202 | -26.3% |
| Other tangible fixed assets | 26 | €3,905 | €1,330 | -€2,576 | -66.0% |
| Financial fixed assets | 28 | €1,172 | €1,172 | = | 0.0% |
| Current assets | 29/58 | €428,263 | €526,605 | +€98,342 | +23.0% |
| Stocks and contracts in progress | 3 | €118,132 | €104,717 | -€13,415 | -11.4% |
| Stocks | 30/36 | €118,132 | €104,717 | -€13,415 | -11.4% |
| Amounts receivable within one year | 40/41 | €20,476 | €27,381 | +€6,905 | +33.7% |
| Trade receivables | 40 | €10,391 | €6,647 | -€3,744 | -36.0% |
| Other amounts receivable | 41 | €10,085 | €20,734 | +€10,649 | +106% |
| Cash at bank and in hand | 54/58 | €288,208 | €392,098 | +€103,891 | +36.0% |
| Deferred charges and accrued income | 490/1 | €1,448 | €2,408 | +€961 | +66.4% |
| Total equity and liabilities | 10/49 | €453,139 | €543,704 | +€90,565 | +20.0% |
| Equity | 10/15 | €311,941 | €245,951 | -€65,990 | -21.2% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Contributions outside capital | 11 | €110,000 | €110,000 | = | 0.0% |
| Other | 1109/19 | €110,000 | €110,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €201,941 | €135,951 | -€65,990 | -32.7% |
| Amounts payable | 17/49 | €141,198 | €297,753 | +€156,555 | +111% |
| Amounts payable within one year | 42/48 | €122,858 | €280,926 | +€158,068 | +129% |
| Trade debts | 44 | €40,387 | €61,938 | +€21,552 | +53.4% |
| Suppliers | 440/4 | €40,387 | €61,938 | +€21,552 | +53.4% |
| Taxes, remuneration and social security | 45 | €76,738 | €62,339 | -€14,400 | -18.8% |
| Taxes | 450/3 | €33,919 | €8,948 | -€24,971 | -73.6% |
| Remuneration and social security | 454/9 | €42,819 | €53,391 | +€10,572 | +24.7% |
| Other amounts payable | 47/48 | €5,733 | €156,649 | +€150,916 | +2,632% |
| Accrued charges and deferred income | 492/3 | €18,340 | €16,826 | -€1,514 | -8.3% |
| Remuneration, social security and pensions | 62 | €294,334 | €314,729 | +€20,395 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,611 | €7,777 | -€6,834 | -46.8% |
| Other operating charges | 640/8 | €747 | €1,249 | +€502 | +67.1% |
| Gross operating margin | 9900 | €414,698 | €417,911 | +€3,212 | +0.8% |
| Operating profit (loss) | 9901 | €105,005 | €94,155 | -€10,851 | -10.3% |
| Financial income | 75/76B | €1,284 | €1,206 | -€78 | -6.1% |
| Recurring financial income | 75 | €1,284 | €1,206 | -€78 | -6.1% |
| Financial charges | 65/66B | €14,506 | €7,589 | -€6,917 | -47.7% |
| Recurring financial charges | 65 | €8,288 | €7,589 | -€699 | -8.4% |
| Non-recurring financial charges | 66B | €6,218 | - | -€6,218 | |
| Profit (loss) for the period before taxes | 9903 | €91,783 | €87,771 | -€4,011 | -4.4% |
| Income taxes | 67/77 | €27,128 | €3,762 | -€23,366 | -86.1% |
| Profit (loss) for the period | 9904 | €64,655 | €84,010 | +€19,355 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €64,655 | €84,010 | +€19,355 | +29.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.