PERSONAL 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.
PERSONAL SHOP
Largest movements
- Stocks and contracts -€6,975
no longer reported in 2025 (was €6,975)
- Receivables within one year +€6,975
new in 2025: €6,975
- Cash -€1,439
down €1,439 (-25.4%), from €5,673 to €4,233
mainly Receivables within one year (-€6,975) and Net result for the year (-€1,722)
- Profit (loss) carried forward -€1,722
down €1,722 (-2.2%), from -€79,173 to -€80,895
- Trade debts +€417
up €417 (+1,725%), from €24 to €442
- Gross operating margin -€5,963
down €5,963, from €4,311 to -€1,652
- Financial charges -€312
down €312 (-100.0%), from €312 to €0
- Other operating charges -€227
no longer reported in 2025 (was €227)
- Depreciation -€70
down €70 (-50.0%), from €140 to €70
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 | €12,718 | €11,328 | -€1,390 | -10.9% |
| Fixed assets | 21/28 | €70 | - | -€70 | |
| Tangible fixed assets | 22/27 | €70 | - | -€70 | |
| Plant, machinery and equipment | 23 | €70 | - | -€70 | |
| Current assets | 29/58 | €12,648 | €11,328 | -€1,320 | -10.4% |
| Stocks and contracts in progress | 3 | €6,975 | - | -€6,975 | |
| Stocks | 30/36 | €6,975 | - | -€6,975 | |
| Amounts receivable within one year | 40/41 | - | €6,975 | +€6,975 | |
| Trade receivables | 40 | - | €6,975 | +€6,975 | |
| Cash at bank and in hand | 54/58 | €5,673 | €4,233 | -€1,439 | -25.4% |
| Deferred charges and accrued income | 490/1 | - | €120 | +€120 | |
| Total equity and liabilities | 10/49 | €12,718 | €11,328 | -€1,390 | -10.9% |
| Equity | 10/15 | -€70,035 | -€71,757 | -€1,722 | -2.5% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €2,933 | €2,933 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,950 | €1,950 | = | 0.0% |
| Distributable reserves | 133 | €983 | €983 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,173 | -€80,895 | -€1,722 | -2.2% |
| Amounts payable | 17/49 | €82,753 | €83,085 | +€333 | +0.4% |
| Amounts payable within one year | 42/48 | €82,753 | €83,085 | +€333 | +0.4% |
| Trade debts | 44 | €24 | €442 | +€417 | +1,725% |
| Suppliers | 440/4 | €24 | €442 | +€417 | +1,725% |
| Taxes, remuneration and social security | 45 | €85 | - | -€85 | |
| Taxes | 450/3 | €85 | - | -€85 | |
| Other amounts payable | 47/48 | €82,644 | €82,644 | = | 0.0% |
| Non-recurring operating income | 76A | €5,600 | - | -€5,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140 | €70 | -€70 | -50.0% |
| Other operating charges | 640/8 | €227 | - | -€227 | |
| Gross operating margin | 9900 | €4,311 | -€1,652 | -€5,963 | |
| Operating profit (loss) | 9901 | €3,944 | -€1,722 | -€5,666 | |
| Financial charges | 65/66B | €312 | €0 | -€312 | -100.0% |
| Recurring financial charges | 65 | €312 | €0 | -€312 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €3,631 | -€1,722 | -€5,354 | |
| Profit (loss) for the period | 9904 | €3,631 | -€1,722 | -€5,354 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,631 | -€1,722 | -€5,354 |
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 26 October 2026 via checked.be.