LLN 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.
LLN SHOP
Largest movements
- Cash +€9,195
up €9,195 (+983%), from €936 to €10,131
mainly Other debts (+€12,360) and Receivables within one year (+€8,658)
- Receivables within one year -€8,658
down €8,658 (-99.4%), from €8,708 to €50
of which Other amounts receivable: -€7,606
- Stocks and contracts +€5,083
up €5,083 (+23.2%), from €21,895 to €26,977
- Tangible fixed assets -€2,144
down €2,144 (-45.4%), from €4,718 to €2,574
of which Furniture and vehicles: -€1,343
- Profit (loss) carried forward -€21,447
down €21,447 (-29.7%), from -€72,285 to -€93,732
- Other debts +€12,360
up €12,360 (+11.5%), from €107,371 to €119,730
- Trade debts +€8,014
up €8,014 (+84.3%), from €9,508 to €17,523
- Tax, wage and social debts +€4,300
up €4,300 (+44.8%), from €9,607 to €13,907
of which Taxes: +€5,380
- Gross operating margin -€5,951
down €5,951 (-18.2%), from €32,753 to €26,802
- Staff costs +€2,496
up €2,496 (+7.5%), from €33,316 to €35,813
- Taxes -€1,949
no longer reported in 2025 (was €1,949)
- Depreciation -€1,334
down €1,334 (-38.4%), from €3,479 to €2,144
- Financial charges -€695
down €695 (-12.8%), from €5,428 to €4,733
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 | €55,200 | €58,444 | +€3,244 | +5.9% |
| Fixed assets | 21/28 | €21,618 | €19,474 | -€2,144 | -9.9% |
| Tangible fixed assets | 22/27 | €4,718 | €2,574 | -€2,144 | -45.4% |
| Plant, machinery and equipment | 23 | €321 | - | -€321 | |
| Furniture and vehicles | 24 | €1,616 | €274 | -€1,343 | -83.1% |
| Other tangible fixed assets | 26 | €2,781 | €2,300 | -€481 | -17.3% |
| Financial fixed assets | 28 | €16,900 | €16,900 | = | 0.0% |
| Current assets | 29/58 | €33,582 | €38,970 | +€5,388 | +16.0% |
| Stocks and contracts in progress | 3 | €21,895 | €26,977 | +€5,083 | +23.2% |
| Stocks | 30/36 | €21,895 | €26,977 | +€5,083 | +23.2% |
| Amounts receivable within one year | 40/41 | €8,708 | €50 | -€8,658 | -99.4% |
| Trade receivables | 40 | €1,102 | €50 | -€1,052 | -95.5% |
| Other amounts receivable | 41 | €7,606 | - | -€7,606 | |
| Cash at bank and in hand | 54/58 | €936 | €10,131 | +€9,195 | +983% |
| Deferred charges and accrued income | 490/1 | €2,044 | €1,812 | -€232 | -11.4% |
| Total equity and liabilities | 10/49 | €55,200 | €58,444 | +€3,244 | +5.9% |
| Equity | 10/15 | -€71,285 | -€92,732 | -€21,447 | -30.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,285 | -€93,732 | -€21,447 | -29.7% |
| Amounts payable | 17/49 | €126,486 | €151,176 | +€24,690 | +19.5% |
| Amounts payable within one year | 42/48 | €126,486 | €151,160 | +€24,674 | +19.5% |
| Trade debts | 44 | €9,508 | €17,523 | +€8,014 | +84.3% |
| Suppliers | 440/4 | €9,508 | €17,523 | +€8,014 | +84.3% |
| Taxes, remuneration and social security | 45 | €9,607 | €13,907 | +€4,300 | +44.8% |
| Taxes | 450/3 | - | €5,380 | +€5,380 | |
| Remuneration and social security | 454/9 | €9,607 | €8,527 | -€1,079 | -11.2% |
| Other amounts payable | 47/48 | €107,371 | €119,730 | +€12,360 | +11.5% |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Remuneration, social security and pensions | 62 | €33,316 | €35,813 | +€2,496 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,479 | €2,144 | -€1,334 | -38.4% |
| Other operating charges | 640/8 | €5,273 | €5,559 | +€286 | +5.4% |
| Gross operating margin | 9900 | €32,753 | €26,802 | -€5,951 | -18.2% |
| Operating profit (loss) | 9901 | -€9,315 | -€16,714 | -€7,399 | -79.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -62.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -62.5% |
| Financial charges | 65/66B | €5,428 | €4,733 | -€695 | -12.8% |
| Recurring financial charges | 65 | €5,428 | €4,733 | -€695 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,743 | -€21,447 | -€6,704 | -45.5% |
| Income taxes | 67/77 | €1,949 | - | -€1,949 | |
| Profit (loss) for the period | 9904 | -€16,691 | -€21,447 | -€4,755 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,691 | -€21,447 | -€4,755 | -28.5% |
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 27 October 2026 via checked.be.