RETAIL POINT: 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.
RETAIL POINT
Largest movements
- Cash +€173,999
up €173,999 (+76.6%), from €227,175 to €401,175
mainly Net result for the year (+€295,222) and Trade debts (+€106,014)
- Receivables within one year -€85,659
down €85,659 (-32.5%), from €263,184 to €177,525
of which Trade receivables: -€110,403
- Trade debts +€106,014
up €106,014 (+1,622%), from €6,536 to €112,550
- Tax, wage and social debts -€9,970
down €9,970 (-24.3%), from €40,991 to €31,021
of which Taxes: -€14,946
- Other debts -€9,500
down €9,500 (-2.4%), from €401,343 to €391,843
- Gross operating margin -€74,530
down €74,530 (-15.7%), from €475,538 to €401,008
- Staff costs +€18,889
up €18,889 (+28.3%), from €66,804 to €85,693
- Taxes +€14,144
up €14,144 (+769%), from €1,839 to €15,982
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €494,174 | €585,440 | +€91,266 | +18.5% |
| Fixed assets | 21/28 | €2,347 | €5,773 | +€3,425 | +146% |
| Tangible fixed assets | 22/27 | €2,347 | €5,773 | +€3,425 | +146% |
| Plant, machinery and equipment | 23 | €216 | €0 | -€216 | -100% |
| Furniture and vehicles | 24 | €2,131 | €5,773 | +€3,641 | +171% |
| Current assets | 29/58 | €491,827 | €579,667 | +€87,841 | +17.9% |
| Amounts receivable within one year | 40/41 | €263,184 | €177,525 | -€85,659 | -32.5% |
| Trade receivables | 40 | €207,447 | €97,044 | -€110,403 | -53.2% |
| Other amounts receivable | 41 | €55,737 | €80,481 | +€24,744 | +44.4% |
| Cash at bank and in hand | 54/58 | €227,175 | €401,175 | +€173,999 | +76.6% |
| Deferred charges and accrued income | 490/1 | €1,468 | €968 | -€500 | -34.1% |
| Total equity and liabilities | 10/49 | €494,174 | €585,440 | +€91,266 | +18.5% |
| Equity | 10/15 | €45,304 | €50,026 | +€4,722 | +10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,860 | €34,582 | +€4,722 | +15.8% |
| 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 | €28,000 | €32,722 | +€4,722 | +16.9% |
| Profit (loss) carried forward | 14 | €9,244 | €9,244 | = | 0.0% |
| Amounts payable | 17/49 | €448,871 | €535,414 | +€86,543 | +19.3% |
| Amounts payable within one year | 42/48 | €448,871 | €535,414 | +€86,543 | +19.3% |
| Trade debts | 44 | €6,536 | €112,550 | +€106,014 | +1,622% |
| Suppliers | 440/4 | €6,536 | €112,550 | +€106,014 | +1,622% |
| Taxes, remuneration and social security | 45 | €40,991 | €31,021 | -€9,970 | -24.3% |
| Taxes | 450/3 | €36,335 | €21,389 | -€14,946 | -41.1% |
| Remuneration and social security | 454/9 | €4,657 | €9,633 | +€4,976 | +107% |
| Other amounts payable | 47/48 | €401,343 | €391,843 | -€9,500 | -2.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €66,804 | €85,693 | +€18,889 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,878 | €1,533 | -€344 | -18.3% |
| Other operating charges | 640/8 | €2,694 | €1,123 | -€1,570 | -58.3% |
| Gross operating margin | 9900 | €475,538 | €401,008 | -€74,530 | -15.7% |
| Operating profit (loss) | 9901 | €404,162 | €312,658 | -€91,504 | -22.6% |
| Financial income | 75/76B | €46 | €40 | -€6 | -12.6% |
| Recurring financial income | 75 | €46 | €40 | -€6 | -12.6% |
| Financial charges | 65/66B | €2,817 | €1,493 | -€1,324 | -47.0% |
| Recurring financial charges | 65 | €590 | €1,493 | +€903 | +153% |
| Non-recurring financial charges | 66B | €2,227 | €0 | -€2,227 | -100% |
| Profit (loss) for the period before taxes | 9903 | €401,391 | €311,205 | -€90,186 | -22.5% |
| Income taxes | 67/77 | €1,839 | €15,982 | +€14,144 | +769% |
| Profit (loss) for the period | 9904 | €399,553 | €295,222 | -€104,330 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €399,553 | €295,222 | -€104,330 | -26.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.