PARK AND SHOP: what changed
What changed
PARK AND SHOP
NACE 47.260, Retail trade
filed annual accounts (NBB)
Net result for the year
-€376,769
2024 · €67,025-€443,794
Equity
€6.3m
2024 · €6.7m-€376,769
Cash
€1.2m
2024 · €2.1m-€932,363
Balance sheet total
€6.8m
2024 · €7.6m-€848,768
Largest movements
Assets
- Receivables after one year +€1.7m
new in 2025: €1.7m
- Stocks and contracts -€1.5m
down €1.5m (-32.8%), from €4.5m to €3.0m
- Cash -€932,363
down €932,363 (-44.6%), from €2.1m to €1.2m
mainly Receivables after one year (-€1.7m) and Net result for the year (-€376,769)
Equity and liabilities
- Profit (loss) carried forward -€376,769
down €376,769 (-7.1%), from €5.3m to €4.9m
- Trade debts -€298,526
down €298,526 (-43.3%), from €688,938 to €390,412
- Tax, wage and social debts -€141,340
down €141,340 (-59.1%), from €239,331 to €97,992
of which Taxes: -€136,231
Income statement
- Gross operating margin -€388,878
down €388,878 (-60.3%), from €645,020 to €256,142
- Other operating charges +€116,957
up €116,957 (+1,223%), from €9,566 to €126,524
- Staff costs -€46,725
down €46,725 (-11.0%), from €426,206 to €379,480
- Financial charges -€36,679
down €36,679 (-53.2%), from €69,000 to €32,321
- Write-downs +€29,422
new in 2025: €29,422
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.
Result 2024
€67,025
Gross operating margin
-€388,878
Staff costs
+€46,725
Depreciation
-€6,285
Write-downs
-€29,422
Other operating charges
-€116,957
Other operating items
-€1,642
Financial income
-€6,674
Financial charges
+€36,679
Taxes
+€22,659
Result 2025
-€376,769
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€951,894
Investment
+€22,631
Financing
-€3,100
Cash 2024
€2.1m
From operations (derived)
-€951,894
Net result for the year
-€376,769
Depreciation
+€64,447
Receivables after one year
-€1.7m
Stocks and contracts
+€1.5m
Receivables within one year
+€65,557
Deferred charges and accrued income
-€2,892
Trade debts
-€298,526
Tax, wage and social debts
-€141,340
Other debts
-€13,365
Accrued charges and deferred income
-€15,669
Investment (derived)
+€22,631
Investment in fixed assets (net)
-€22,043
Current investments
+€44,674
Financing
-€3,100
Current portion of long-term debt
-€3,100
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,647,232 | €6,798,464 | -€848,768 | -11.1% |
| Fixed assets | 21/28 | €125,738 | €83,334 | -€42,404 | -33.7% |
| Intangible fixed assets | 21 | €236 | €0 | -€236 | -100% |
| Tangible fixed assets | 22/27 | €125,353 | €83,184 | -€42,169 | -33.6% |
| Plant, machinery and equipment | 23 | €3,766 | €18,946 | +€15,180 | +403% |
| Furniture and vehicles | 24 | €102,533 | €53,653 | -€48,880 | -47.7% |
| Other tangible fixed assets | 26 | €19,054 | €10,585 | -€8,469 | -44.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €7,521,494 | €6,715,130 | -€806,364 | -10.7% |
| Amounts receivable after more than one year | 29 | - | €1,699,267 | +€1.7m | |
| Other amounts receivable | 291 | - | €1,699,267 | +€1.7m | |
| Stocks and contracts in progress | 3 | €4,474,973 | €3,009,043 | -€1.5m | -32.8% |
| Stocks | 30/36 | €4,474,973 | €3,009,043 | -€1.5m | -32.8% |
| Amounts receivable within one year | 40/41 | €895,798 | €830,241 | -€65,557 | -7.3% |
| Trade receivables | 40 | €356,930 | €170,456 | -€186,474 | -52.2% |
| Other amounts receivable | 41 | €538,868 | €659,785 | +€120,917 | +22.4% |
| Current investments | 50/53 | €50,210 | €5,536 | -€44,674 | -89.0% |
| Cash at bank and in hand | 54/58 | €2,091,060 | €1,158,697 | -€932,363 | -44.6% |
| Deferred charges and accrued income | 490/1 | €9,455 | €12,346 | +€2,892 | +30.6% |
| Total equity and liabilities | 10/49 | €7,647,232 | €6,798,464 | -€848,768 | -11.1% |
| Equity | 10/15 | €6,684,656 | €6,307,886 | -€376,769 | -5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,397,444 | €1,397,444 | -€0 | 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% |
| Tax-exempt reserves | 132 | €437,184 | €437,184 | -€0 | 0.0% |
| Distributable reserves | 133 | €958,400 | €958,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,281,011 | €4,904,242 | -€376,769 | -7.1% |
| Amounts payable | 17/49 | €962,577 | €490,578 | -€471,999 | -49.0% |
| Amounts payable within one year | 42/48 | €945,334 | €489,003 | -€456,330 | -48.3% |
| Current portion of amounts payable after more than one year | 42 | €3,100 | - | -€3,100 | |
| Trade debts | 44 | €688,938 | €390,412 | -€298,526 | -43.3% |
| Suppliers | 440/4 | €688,938 | €390,412 | -€298,526 | -43.3% |
| Taxes, remuneration and social security | 45 | €239,331 | €97,992 | -€141,340 | -59.1% |
| Taxes | 450/3 | €146,431 | €10,200 | -€136,231 | -93.0% |
| Remuneration and social security | 454/9 | €92,900 | €87,791 | -€5,109 | -5.5% |
| Other amounts payable | 47/48 | €13,965 | €600 | -€13,365 | -95.7% |
| Accrued charges and deferred income | 492/3 | €17,243 | €1,574 | -€15,669 | -90.9% |
| Remuneration, social security and pensions | 62 | €426,206 | €379,480 | -€46,725 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,162 | €64,447 | +€6,285 | +10.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €29,422 | +€29,422 | |
| Other operating charges | 640/8 | €9,566 | €126,524 | +€116,957 | +1,223% |
| Non-recurring operating charges | 66A | - | €1,642 | +€1,642 | |
| Gross operating margin | 9900 | €645,020 | €256,142 | -€388,878 | -60.3% |
| Operating profit (loss) | 9901 | €151,086 | -€345,373 | -€496,458 | |
| Financial income | 75/76B | €9,226 | €2,552 | -€6,674 | -72.3% |
| Recurring financial income | 75 | €9,226 | €2,552 | -€6,674 | -72.3% |
| Financial charges | 65/66B | €69,000 | €32,321 | -€36,679 | -53.2% |
| Recurring financial charges | 65 | €69,000 | €32,321 | -€36,679 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | €91,312 | -€375,142 | -€466,454 | |
| Income taxes | 67/77 | €24,287 | €1,628 | -€22,659 | -93.3% |
| Profit (loss) for the period | 9904 | €67,025 | -€376,769 | -€443,794 | |
| Transfer from tax-exempt reserves | 789 | €673,600 | - | -€673,600 | |
| Transfer to tax-exempt reserves | 689 | €99,125 | - | -€99,125 | |
| Profit (loss) for the period to be appropriated | 9905 | €641,500 | -€376,769 | -€1.0m |
Next steps
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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 7 November 2026 via checked.be.