NEARSHOP: what changed
NEARSHOP
Largest movements
- Receivables within one year +€45,363
up €45,363 (+98.0%), from €46,306 to €91,668
of which Other amounts receivable: +€53,571
- Cash -€21,103
down €21,103 (-30.9%), from €68,338 to €47,235
mainly Receivables within one year (-€45,363) and Tax, wage and social debts (-€33,258)
- Tangible fixed assets -€7,291
down €7,291 (-40.8%), from €17,868 to €10,577
- Reserves +€49,006
up €49,006 (+75.0%), from €65,304 to €114,310
of which Distributable reserves: +€49,006
- Tax, wage and social debts -€33,258
down €33,258 (-83.2%), from €39,956 to €6,698
- Gross operating margin -€50,405
down €50,405 (-38.4%), from €131,391 to €80,986
- Taxes -€7,827
down €7,827 (-23.5%), from €33,359 to €25,532
- Depreciation +€3,287
up €3,287 (+82.1%), from €4,004 to €7,291
- Financial income +€1,978
up €1,978 (+376%), from €526 to €2,504
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 | €133,463 | €150,518 | +€17,055 | +12.8% |
| Fixed assets | 21/28 | €18,323 | €11,033 | -€7,291 | -39.8% |
| Tangible fixed assets | 22/27 | €17,868 | €10,577 | -€7,291 | -40.8% |
| Furniture and vehicles | 24 | €17,868 | €10,577 | -€7,291 | -40.8% |
| Financial fixed assets | 28 | €456 | €456 | = | 0.0% |
| Current assets | 29/58 | €115,140 | €139,485 | +€24,346 | +21.1% |
| Amounts receivable within one year | 40/41 | €46,306 | €91,668 | +€45,363 | +98.0% |
| Trade receivables | 40 | €24,135 | €15,927 | -€8,209 | -34.0% |
| Other amounts receivable | 41 | €22,170 | €75,742 | +€53,571 | +242% |
| Cash at bank and in hand | 54/58 | €68,338 | €47,235 | -€21,103 | -30.9% |
| Deferred charges and accrued income | 490/1 | €496 | €582 | +€86 | +17.3% |
| Total equity and liabilities | 10/49 | €133,463 | €150,518 | +€17,055 | +12.8% |
| Equity | 10/15 | €89,304 | €138,310 | +€49,006 | +54.9% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €65,304 | €114,310 | +€49,006 | +75.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €65,304 | €114,310 | +€49,006 | +75.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €44,159 | €12,208 | -€31,951 | -72.4% |
| Amounts payable within one year | 42/48 | €44,159 | €12,208 | -€31,951 | -72.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,344 | €3,409 | +€65 | +1.9% |
| Suppliers | 440/4 | €3,344 | €3,409 | +€65 | +1.9% |
| Taxes, remuneration and social security | 45 | €39,956 | €6,698 | -€33,258 | -83.2% |
| Taxes | 450/3 | €39,956 | €6,698 | -€33,258 | -83.2% |
| Other amounts payable | 47/48 | €859 | €2,101 | +€1,242 | +145% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,004 | €7,291 | +€3,287 | +82.1% |
| Other operating charges | 640/8 | €991 | €465 | -€525 | -53.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €131,391 | €80,986 | -€50,405 | -38.4% |
| Operating profit (loss) | 9901 | €126,397 | €73,230 | -€53,167 | -42.1% |
| Financial income | 75/76B | €526 | €2,504 | +€1,978 | +376% |
| Recurring financial income | 75 | €526 | €2,504 | +€1,978 | +376% |
| Financial charges | 65/66B | €341 | €363 | +€22 | +6.6% |
| Recurring financial charges | 65 | €341 | €363 | +€22 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €126,583 | €75,371 | -€51,211 | -40.5% |
| Income taxes | 67/77 | €33,359 | €25,532 | -€7,827 | -23.5% |
| Profit (loss) for the period | 9904 | €93,223 | €49,839 | -€43,384 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €93,223 | €49,839 | -€43,384 | -46.5% |
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 3 November 2026 via checked.be.