PROSHOP GEMBLOUX: 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.
PROSHOP GEMBLOUX
Largest movements
- Receivables within one year +€24,746
up €24,746 (+60.7%), from €40,799 to €65,545
of which Trade receivables: +€15,493
- Tangible fixed assets -€16,851
down €16,851 (-66.1%), from €25,500 to €8,650
- Cash -€15,598
down €15,598 (-8.3%), from €187,118 to €171,520
mainly Receivables within one year (-€24,746) and Net result for the year (-€7,460)
- Trade debts +€9,840
up €9,840 (+8.3%), from €118,114 to €127,954
- Profit (loss) carried forward -€7,460
down €7,460 (-9.4%), from €79,244 to €71,784
- Accrued charges and deferred income -€5,894
down €5,894 (-100%), from €5,894 to €0
- Turnover -€44,949
down €44,949 (-3.8%), from €1.2m to €1.1m
- Goods and materials -€14,020
down €14,020 (-1.8%), from €784,161 to €770,141
of which Purchases: -€14,831
- Services and other goods +€12,399
up €12,399 (+5.4%), from €229,639 to €242,038
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 | €260,449 | €255,002 | -€5,447 | -2.1% |
| Fixed assets | 21/28 | €25,500 | €8,650 | -€16,851 | -66.1% |
| Tangible fixed assets | 22/27 | €25,500 | €8,650 | -€16,851 | -66.1% |
| Plant, machinery and equipment | 23 | €25,500 | €8,650 | -€16,851 | -66.1% |
| Current assets | 29/58 | €234,949 | €246,352 | +€11,403 | +4.9% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | - | = | |
| Goods purchased for resale | 34 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €40,799 | €65,545 | +€24,746 | +60.7% |
| Trade receivables | 40 | €40,633 | €56,126 | +€15,493 | +38.1% |
| Other amounts receivable | 41 | €166 | €9,419 | +€9,253 | +5,581% |
| Cash at bank and in hand | 54/58 | €187,118 | €171,520 | -€15,598 | -8.3% |
| Deferred charges and accrued income | 490/1 | €7,032 | €9,287 | +€2,255 | +32.1% |
| Total equity and liabilities | 10/49 | €260,449 | €255,002 | -€5,447 | -2.1% |
| Equity | 10/15 | €97,844 | €90,384 | -€7,460 | -7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,244 | €71,784 | -€7,460 | -9.4% |
| Amounts payable | 17/49 | €162,605 | €164,618 | +€2,013 | +1.2% |
| Amounts payable within one year | 42/48 | €156,712 | €164,618 | +€7,906 | +5.0% |
| Trade debts | 44 | €118,114 | €127,954 | +€9,840 | +8.3% |
| Suppliers | 440/4 | €118,114 | €127,954 | +€9,840 | +8.3% |
| Taxes, remuneration and social security | 45 | €37,392 | €35,459 | -€1,934 | -5.2% |
| Taxes | 450/3 | €18,673 | €19,229 | +€556 | +3.0% |
| Remuneration and social security | 454/9 | €18,719 | €16,230 | -€2,489 | -13.3% |
| Other amounts payable | 47/48 | €1,205 | €1,205 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,894 | €0 | -€5,894 | -100% |
| Operating income | 70/76A | €1,196,381 | €1,151,275 | -€45,107 | -3.8% |
| Turnover | 70 | €1,192,270 | €1,147,321 | -€44,949 | -3.8% |
| Other operating income | 74 | €4,042 | €3,954 | -€88 | -2.2% |
| Non-recurring operating income | 76A | €69 | €0 | -€69 | -100% |
| Operating charges | 60/66A | €1,158,194 | €1,162,251 | +€4,057 | +0.4% |
| Goods for resale, raw materials and consumables | 60 | €784,161 | €770,141 | -€14,020 | -1.8% |
| Purchases | 600/8 | €784,033 | €769,202 | -€14,831 | -1.9% |
| Change in stocks: decrease (increase) | 609 | €129 | €940 | +€811 | +630% |
| Services and other goods | 61 | €229,639 | €242,038 | +€12,399 | +5.4% |
| Remuneration, social security and pensions | 62 | €123,777 | €130,345 | +€6,568 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,851 | €16,851 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €940 | -€940 | -€1,879 | |
| Other operating charges | 640/8 | €2,791 | €3,816 | +€1,025 | +36.7% |
| Non-recurring operating charges | 66A | €36 | €0 | -€36 | -100% |
| Operating profit (loss) | 9901 | €38,187 | -€10,977 | -€49,164 | |
| Financial income | 75/76B | €0 | €7,019 | +€7,019 | |
| Recurring financial income | 75 | €0 | €7,019 | +€7,019 | |
| Other financial income | 752/9 | €0 | €7,019 | +€7,019 | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,419 | €2,921 | +€502 | +20.8% |
| Recurring financial charges | 65 | €2,419 | €2,921 | +€502 | +20.8% |
| Debt charges | 650 | €0 | - | = | |
| Other financial charges | 652/9 | €2,419 | €2,921 | +€502 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €35,768 | -€6,879 | -€42,647 | |
| Income taxes | 67/77 | €11,427 | €581 | -€10,845 | -94.9% |
| Taxes | 670/3 | €11,427 | €581 | -€10,845 | -94.9% |
| Profit (loss) for the period | 9904 | €24,341 | -€7,460 | -€31,801 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,341 | -€7,460 | -€31,801 |
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 29 October 2026 via checked.be.