POS-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.
POS-SHOP
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€950
down €950 (-1.8%), from €53,861 to €52,911
- Trade debts +€950
up €950 (+67.4%), from €1,410 to €2,360
No income-statement line moved by more than 1% of the activity.
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 | €93,955 | €93,955 | = | 0.0% |
| Current assets | 29/58 | €93,955 | €93,955 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €462 | €462 | = | 0.0% |
| Other amounts receivable | 41 | €462 | €462 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €93,493 | €93,493 | = | 0.0% |
| Total equity and liabilities | 10/49 | €93,955 | €93,955 | = | 0.0% |
| Equity | 10/15 | €92,545 | €91,595 | -€950 | -1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €32,484 | €32,484 | = | 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% |
| Distributable reserves | 133 | €30,624 | €30,624 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,861 | €52,911 | -€950 | -1.8% |
| Amounts payable | 17/49 | €1,410 | €2,360 | +€950 | +67.4% |
| Amounts payable within one year | 42/48 | €1,410 | €2,360 | +€950 | +67.4% |
| Trade debts | 44 | €1,410 | €2,360 | +€950 | +67.4% |
| Suppliers | 440/4 | €1,410 | €2,360 | +€950 | +67.4% |
| Gross operating margin | 9900 | -€700 | -€700 | = | 0.0% |
| Operating profit (loss) | 9901 | -€700 | -€700 | = | 0.0% |
| Financial charges | 65/66B | €250 | €250 | = | 0.0% |
| Recurring financial charges | 65 | €250 | €250 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€950 | -€950 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€950 | -€950 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€950 | -€950 | = | 0.0% |
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 10 October 2026 via checked.be.