S&M BUURTWINKEL: 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.
S&M BUURTWINKEL
Largest movements
- Stocks and contracts -€16,530
no longer reported in 2025 (was €16,530)
- Cash -€14,415
down €14,415 (-86.0%), from €16,770 to €2,355
mainly Trade debts (-€13,402) and Receivables within one year (-€11,872)
- Receivables within one year +€11,872
up €11,872 (+1,048%), from €1,133 to €13,005
- Trade debts -€13,402
no longer reported in 2025 (was €13,402)
- Profit (loss) carried forward -€9,795
down €9,795, from €9,753 to -€42
- Tax, wage and social debts +€4,750
up €4,750 (+728%), from €652 to €5,402
- Other debts -€626
no longer reported in 2025 (was €626)
- Turnover -€136,608
down €136,608 (-41.8%), from €327,060 to €190,452
- Purchases and services -€106,150
down €106,150 (-33.4%), from €318,099 to €211,949
- Gross operating margin -€9,957
down €9,957, from €8,961 to -€996
- Taxes +€6,130
new in 2025: €6,130
- Depreciation -€3,802
no longer reported in 2025 (was €3,802)
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 | €34,433 | €15,360 | -€19,073 | -55.4% |
| Current assets | 29/58 | €34,433 | €15,360 | -€19,073 | -55.4% |
| Stocks and contracts in progress | 3 | €16,530 | - | -€16,530 | |
| Stocks | 30/36 | €16,530 | - | -€16,530 | |
| Amounts receivable within one year | 40/41 | €1,133 | €13,005 | +€11,872 | +1,048% |
| Other amounts receivable | 41 | €1,133 | €13,005 | +€11,872 | +1,048% |
| Cash at bank and in hand | 54/58 | €16,770 | €2,355 | -€14,415 | -86.0% |
| Total equity and liabilities | 10/49 | €34,433 | €15,360 | -€19,073 | -55.4% |
| Equity | 10/15 | €19,753 | €9,958 | -€9,795 | -49.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | - | -€10,000 | |
| Issued capital | 100 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | €9,753 | -€42 | -€9,795 | |
| Amounts payable | 17/49 | €14,680 | €5,402 | -€9,278 | -63.2% |
| Amounts payable within one year | 42/48 | €14,680 | €5,402 | -€9,278 | -63.2% |
| Trade debts | 44 | €13,402 | - | -€13,402 | |
| Suppliers | 440/4 | €13,402 | - | -€13,402 | |
| Taxes, remuneration and social security | 45 | €652 | €5,402 | +€4,750 | +728% |
| Taxes | 450/3 | €652 | €5,402 | +€4,750 | +728% |
| Other amounts payable | 47/48 | €626 | - | -€626 | |
| Turnover | 70 | €327,060 | €190,452 | -€136,608 | -41.8% |
| Non-recurring operating income | 76A | - | €626 | +€626 | |
| Goods, raw materials, services and sundry goods | 60/61 | €318,099 | €211,949 | -€106,150 | -33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,802 | - | -€3,802 | |
| Other operating charges | 640/8 | - | €1,650 | +€1,650 | |
| Non-recurring operating charges | 66A | - | €898 | +€898 | |
| Gross operating margin | 9900 | €8,961 | -€996 | -€9,957 | |
| Operating profit (loss) | 9901 | €5,159 | -€3,544 | -€8,703 | |
| Financial charges | 65/66B | €473 | €120 | -€353 | -74.6% |
| Recurring financial charges | 65 | €473 | €120 | -€353 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | €4,686 | -€3,665 | -€8,351 | |
| Income taxes | 67/77 | - | €6,130 | +€6,130 | |
| Profit (loss) for the period | 9904 | €4,686 | -€9,795 | -€14,481 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,686 | -€9,795 | -€14,481 |
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.