NANCY STORE: 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.
NANCY STORE
Largest movements
- Tangible fixed assets -€23,711
down €23,711 (-12.5%), from €189,919 to €166,208
of which Plant, machinery and equipment: -€21,993
- Stocks and contracts +€11,695
up €11,695 (+4.5%), from €262,151 to €273,846
- Trade debts +€19,047
up €19,047 (+63.0%), from €30,229 to €49,276
- Current portion of long-term debt -€15,185
down €15,185 (-54.6%), from €27,825 to €12,640
- Debts after one year -€12,640
down €12,640 (-7.8%), from €161,904 to €149,264
- Profit (loss) carried forward -€11,285
down €11,285 (-8.1%), from €138,998 to €127,713
- Tax, wage and social debts +€9,685
up €9,685 (+30.1%), from €32,135 to €41,820
of which Remuneration and social security: +€6,852
- Staff costs +€22,122
up €22,122 (+24.1%), from €91,910 to €114,032
- Depreciation -€9,396
down €9,396 (-21.4%), from €43,816 to €34,420
- Financial charges -€1,939
down €1,939 (-10.7%), from €18,178 to €16,239
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 | €494,434 | €485,179 | -€9,255 | -1.9% |
| Fixed assets | 21/28 | €190,262 | €166,551 | -€23,711 | -12.5% |
| Tangible fixed assets | 22/27 | €189,919 | €166,208 | -€23,711 | -12.5% |
| Land and buildings | 22 | €66,064 | €64,212 | -€1,852 | -2.8% |
| Plant, machinery and equipment | 23 | €123,210 | €101,217 | -€21,993 | -17.9% |
| Furniture and vehicles | 24 | €645 | €779 | +€134 | +20.8% |
| Financial fixed assets | 28 | €343 | €343 | = | 0.0% |
| Current assets | 29/58 | €304,172 | €318,628 | +€14,456 | +4.8% |
| Stocks and contracts in progress | 3 | €262,151 | €273,846 | +€11,695 | +4.5% |
| Stocks | 30/36 | €262,151 | €273,846 | +€11,695 | +4.5% |
| Amounts receivable within one year | 40/41 | €12,906 | €13,742 | +€836 | +6.5% |
| Trade receivables | 40 | €3,090 | €3,364 | +€274 | +8.9% |
| Other amounts receivable | 41 | €9,816 | €10,378 | +€562 | +5.7% |
| Current investments | 50/53 | €8 | - | -€8 | |
| Cash at bank and in hand | 54/58 | €25,765 | €27,656 | +€1,891 | +7.3% |
| Deferred charges and accrued income | 490/1 | €3,342 | €3,384 | +€42 | +1.3% |
| Total equity and liabilities | 10/49 | €494,434 | €485,179 | -€9,255 | -1.9% |
| Equity | 10/15 | €169,052 | €157,767 | -€11,285 | -6.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €5,054 | €5,054 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,054 | €5,054 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Other | 1319 | €2,554 | €2,554 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,998 | €127,713 | -€11,285 | -8.1% |
| Amounts payable | 17/49 | €325,382 | €327,412 | +€2,030 | +0.6% |
| Amounts payable after more than one year | 17 | €161,904 | €149,264 | -€12,640 | -7.8% |
| Financial debts | 170/4 | €161,904 | €149,264 | -€12,640 | -7.8% |
| Amounts payable within one year | 42/48 | €163,478 | €178,148 | +€14,670 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €27,825 | €12,640 | -€15,185 | -54.6% |
| Trade debts | 44 | €30,229 | €49,276 | +€19,047 | +63.0% |
| Suppliers | 440/4 | €30,229 | €49,276 | +€19,047 | +63.0% |
| Taxes, remuneration and social security | 45 | €32,135 | €41,820 | +€9,685 | +30.1% |
| Taxes | 450/3 | €14,700 | €17,533 | +€2,833 | +19.3% |
| Remuneration and social security | 454/9 | €17,435 | €24,287 | +€6,852 | +39.3% |
| Other amounts payable | 47/48 | €73,289 | €74,412 | +€1,123 | +1.5% |
| Remuneration, social security and pensions | 62 | €91,910 | €114,032 | +€22,122 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,816 | €34,420 | -€9,396 | -21.4% |
| Other operating charges | 640/8 | €8,267 | €8,167 | -€100 | -1.2% |
| Gross operating margin | 9900 | €162,071 | €162,036 | -€35 | 0.0% |
| Operating profit (loss) | 9901 | €18,078 | €5,417 | -€12,661 | -70.0% |
| Financial income | 75/76B | - | €105 | +€105 | |
| Recurring financial income | 75 | - | €105 | +€105 | |
| Financial charges | 65/66B | €18,178 | €16,239 | -€1,939 | -10.7% |
| Recurring financial charges | 65 | €18,178 | €16,239 | -€1,939 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | -€100 | -€10,717 | -€10,617 | -10617.0% |
| Income taxes | 67/77 | €541 | €568 | +€27 | +5.0% |
| Profit (loss) for the period | 9904 | -€641 | -€11,285 | -€10,644 | -1660.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€641 | -€11,285 | -€10,644 | -1660.5% |
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 12 October 2026 via checked.be.