MULTISHOP: what changed
Two fiscal 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.
MULTISHOP
Largest movements
- Tangible fixed assets -€7,909
down €7,909 (-3.7%), from €213,896 to €205,988
of which Land and buildings: -€13,434
- Receivables within one year -€5,734
down €5,734 (-42.6%), from €13,453 to €7,719
of which Trade receivables: -€5,749
- Debts after one year -€16,398
down €16,398 (-8.1%), from €201,397 to €184,999
- Other debts -€12,060
down €12,060 (-42.0%), from €28,720 to €16,660
- Profit (loss) carried forward +€7,272
up €7,272, from -€2,839 to €4,433
- Trade debts +€4,213
up €4,213 (+106.1%), from €3,971 to €8,184
- Current portion of long-term debt -€3,188
down €3,188 (-16.3%), from €19,587 to €16,398
- Gross operating margin -€5,994
down €5,994 (-7.3%), from €81,624 to €75,630
- Staff costs +€4,679
up €4,679 (+19.5%), from €24,000 to €28,679
- Depreciation -€2,204
down €2,204 (-9.9%), from €22,293 to €20,089
- Other operating charges +€2,073
up €2,073 (+49.9%), from €4,157 to €6,230
- Taxes -€1,306
down €1,306 (-26.5%), from €4,931 to €3,625
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,208 | €261,488 | -€18,719 | -6.7% |
| Fixed assets | 21/28 | €213,896 | €205,988 | -€7,909 | -3.7% |
| Tangible fixed assets | 22/27 | €213,896 | €205,988 | -€7,909 | -3.7% |
| Land and buildings | 22 | €192,130 | €178,697 | -€13,434 | -7.0% |
| Plant, machinery and equipment | 23 | €16,820 | €23,066 | +€6,246 | +37.1% |
| Furniture and vehicles | 24 | €4,946 | €3,401 | -€1,544 | -31.2% |
| Other tangible fixed assets | 26 | - | €823 | +€823 | |
| Current assets | 29/58 | €66,311 | €55,501 | -€10,811 | -16.3% |
| Stocks and contracts in progress | 3 | €42,377 | €39,951 | -€2,426 | -5.7% |
| Stocks | 30/36 | €42,377 | €39,951 | -€2,426 | -5.7% |
| Amounts receivable within one year | 40/41 | €13,453 | €7,719 | -€5,734 | -42.6% |
| Trade receivables | 40 | €13,360 | €7,610 | -€5,749 | -43.0% |
| Other amounts receivable | 41 | €94 | €109 | +€15 | +16.0% |
| Cash at bank and in hand | 54/58 | €8,831 | €6,843 | -€1,988 | -22.5% |
| Deferred charges and accrued income | 490/1 | €1,651 | €988 | -€663 | -40.1% |
| Total equity and liabilities | 10/49 | €280,208 | €261,488 | -€18,719 | -6.7% |
| Equity | 10/15 | €14,523 | €21,795 | +€7,272 | +50.1% |
| Contributions | 10/11 | €15,501 | €15,501 | = | 0.0% |
| Outside capital | 11 | €15,501 | €15,501 | = | 0.0% |
| Other | 1109/19 | €15,501 | €15,501 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,839 | €4,433 | +€7,272 | |
| Amounts payable | 17/49 | €265,685 | €239,694 | -€25,991 | -9.8% |
| Amounts payable after more than one year | 17 | €201,397 | €184,999 | -€16,398 | -8.1% |
| Financial debts | 170/4 | €201,397 | €184,999 | -€16,398 | -8.1% |
| Amounts payable within one year | 42/48 | €64,289 | €54,695 | -€9,593 | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €19,587 | €16,398 | -€3,188 | -16.3% |
| Trade debts | 44 | €3,971 | €8,184 | +€4,213 | +106.1% |
| Suppliers | 440/4 | €3,971 | €8,184 | +€4,213 | +106.1% |
| Taxes, remuneration and social security | 45 | €12,011 | €13,453 | +€1,442 | +12.0% |
| Taxes | 450/3 | €8,564 | €9,664 | +€1,100 | +12.8% |
| Remuneration and social security | 454/9 | €3,448 | €3,789 | +€342 | +9.9% |
| Other amounts payable | 47/48 | €28,720 | €16,660 | -€12,060 | -42.0% |
| Non-recurring operating income | 76A | €57 | - | -€57 | |
| Remuneration, social security and pensions | 62 | €24,000 | €28,679 | +€4,679 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,293 | €20,089 | -€2,204 | -9.9% |
| Other operating charges | 640/8 | €4,157 | €6,230 | +€2,073 | +49.9% |
| Gross operating margin | 9900 | €81,624 | €75,630 | -€5,994 | -7.3% |
| Operating profit (loss) | 9901 | €31,174 | €20,631 | -€10,543 | -33.8% |
| Financial income | 75/76B | €192 | - | -€192 | |
| Recurring financial income | 75 | €192 | - | -€192 | |
| Financial charges | 65/66B | €10,104 | €9,735 | -€369 | -3.7% |
| Recurring financial charges | 65 | €10,104 | €9,560 | -€543 | -5.4% |
| Non-recurring financial charges | 66B | - | €174 | +€174 | |
| Profit (loss) for the period before taxes | 9903 | €21,263 | €10,897 | -€10,366 | -48.8% |
| Income taxes | 67/77 | €4,931 | €3,625 | -€1,306 | -26.5% |
| Profit (loss) for the period | 9904 | €16,331 | €7,272 | -€9,059 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,331 | €7,272 | -€9,059 | -55.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.