LE SHOP: 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.
LE SHOP
Largest movements
- Receivables within one year -€8,255
down €8,255 (-24.3%), from €34,009 to €25,754
- Cash -€3,379
down €3,379 (-44.9%), from €7,528 to €4,149
mainly Debts after one year (-€16,806) and Trade debts (-€10,285)
- Stocks and contracts +€2,907
up €2,907 (+3.3%), from €88,292 to €91,199
- Debts after one year -€16,806
down €16,806 (-100.0%), from €16,806 to €0
- Accrued charges and deferred income +€12,000
up €12,000 (+92.3%), from €13,000 to €25,000
- Trade debts -€10,285
down €10,285 (-20.2%), from €51,029 to €40,743
- Current portion of long-term debt +€7,831
up €7,831 (+322.8%), from €2,426 to €10,257
- Tax, wage and social debts -€3,513
down €3,513 (-18.5%), from €18,968 to €15,455
of which Remuneration and social security: -€5,405
- Gross operating margin -€2,813
down €2,813 (-36.0%), from €7,803 to €4,990
- Financial charges -€1,117
down €1,117 (-33.4%), from €3,348 to €2,231
- Other operating charges +€352
up €352 (+29.0%), from €1,214 to €1,566
- Taxes -€306
down €306 (-31.5%), from €972 to €665
- Depreciation -€187
down €187 (-16.7%), from €1,120 to €934
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,377 | €123,716 | -€9,661 | -7.2% |
| Fixed assets | 21/28 | €3,548 | €2,614 | -€934 | -26.3% |
| Tangible fixed assets | 22/27 | €3,548 | €2,614 | -€934 | -26.3% |
| Furniture and vehicles | 24 | €3,548 | €2,614 | -€934 | -26.3% |
| Current assets | 29/58 | €129,829 | €121,102 | -€8,728 | -6.7% |
| Stocks and contracts in progress | 3 | €88,292 | €91,199 | +€2,907 | +3.3% |
| Stocks | 30/36 | €88,292 | €91,199 | +€2,907 | +3.3% |
| Amounts receivable within one year | 40/41 | €34,009 | €25,754 | -€8,255 | -24.3% |
| Trade receivables | 40 | €34,009 | €25,754 | -€8,255 | -24.3% |
| Cash at bank and in hand | 54/58 | €7,528 | €4,149 | -€3,379 | -44.9% |
| Total equity and liabilities | 10/49 | €133,377 | €123,716 | -€9,661 | -7.2% |
| Equity | 10/15 | €26,150 | €25,744 | -€406 | -1.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,150 | €744 | -€406 | -35.3% |
| Amounts payable | 17/49 | €107,228 | €97,972 | -€9,255 | -8.6% |
| Amounts payable after more than one year | 17 | €16,806 | €0 | -€16,806 | -100.0% |
| Financial debts | 170/4 | €16,806 | €0 | -€16,806 | -100.0% |
| Amounts payable within one year | 42/48 | €77,422 | €72,972 | -€4,450 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €2,426 | €10,257 | +€7,831 | +322.8% |
| Trade debts | 44 | €51,029 | €40,743 | -€10,285 | -20.2% |
| Suppliers | 440/4 | €51,029 | €40,743 | -€10,285 | -20.2% |
| Taxes, remuneration and social security | 45 | €18,968 | €15,455 | -€3,513 | -18.5% |
| Taxes | 450/3 | €13,562 | €15,455 | +€1,893 | +14.0% |
| Remuneration and social security | 454/9 | €5,405 | €0 | -€5,405 | -100.0% |
| Other amounts payable | 47/48 | €5,000 | €6,517 | +€1,517 | +30.3% |
| Accrued charges and deferred income | 492/3 | €13,000 | €25,000 | +€12,000 | +92.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,120 | €934 | -€187 | -16.7% |
| Other operating charges | 640/8 | €1,214 | €1,566 | +€352 | +29.0% |
| Gross operating margin | 9900 | €7,803 | €4,990 | -€2,813 | -36.0% |
| Operating profit (loss) | 9901 | €5,469 | €2,490 | -€2,978 | -54.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €3,348 | €2,231 | -€1,117 | -33.4% |
| Recurring financial charges | 65 | €3,348 | €2,231 | -€1,117 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €2,121 | €259 | -€1,862 | -87.8% |
| Income taxes | 67/77 | €972 | €665 | -€306 | -31.5% |
| Profit (loss) for the period | 9904 | €1,150 | -€406 | -€1,556 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,150 | -€406 | -€1,556 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.