SAK 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.
SAK SHOP
Largest movements
- Cash -€6,007
down €6,007 (-57.9%), from €10,368 to €4,361
mainly Other debts (-€57,821) and Short-term financial debts (-€8,981)
- Receivables within one year +€1,626
up €1,626 (+1.8%), from €90,052 to €91,678
of which Other amounts receivable: +€6,548
- Stocks and contracts -€1,250
down €1,250 (-8.5%), from €14,750 to €13,500
- Other debts -€57,821
no longer reported in 2024 (was €57,821)
- Trade debts +€39,068
up €39,068 (+3,821%), from €1,022 to €40,090
- Profit (loss) carried forward +€22,610
up €22,610, from -€21,519 to €1,091
- Short-term financial debts -€8,981
down €8,981 (-99.8%), from €8,998 to €17
of which Other loans: -€8,981
- Purchases and services +€50,667
up €50,667 (+5.9%), from €865,978 to €916,645
- Gross operating margin -€25,332
down €25,332 (-41.2%), from €61,423 to €36,092
- Turnover +€23,628
up €23,628 (+2.5%), from €927,401 to €951,029
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 | €115,430 | €110,723 | -€4,706 | -4.1% |
| Fixed assets | 21/28 | €260 | €1,184 | +€924 | +355% |
| Tangible fixed assets | 22/27 | - | €924 | +€924 | |
| Furniture and vehicles | 24 | - | €924 | +€924 | |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €115,170 | €109,539 | -€5,631 | -4.9% |
| Stocks and contracts in progress | 3 | €14,750 | €13,500 | -€1,250 | -8.5% |
| Stocks | 30/36 | €14,750 | €13,500 | -€1,250 | -8.5% |
| Amounts receivable within one year | 40/41 | €90,052 | €91,678 | +€1,626 | +1.8% |
| Trade receivables | 40 | €53,101 | €48,180 | -€4,921 | -9.3% |
| Other amounts receivable | 41 | €36,951 | €43,499 | +€6,548 | +17.7% |
| Cash at bank and in hand | 54/58 | €10,368 | €4,361 | -€6,007 | -57.9% |
| Total equity and liabilities | 10/49 | €115,430 | €110,723 | -€4,706 | -4.1% |
| Equity | 10/15 | €43,890 | €66,500 | +€22,610 | +51.5% |
| Contributions | 10/11 | €64,340 | €64,340 | = | 0.0% |
| Reserves | 13 | €1,069 | €1,069 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,069 | +€1,069 | |
| Reserves not available under the articles | 1311 | - | €1,069 | +€1,069 | |
| Distributable reserves | 133 | €1,069 | - | -€1,069 | |
| Profit (loss) carried forward | 14 | -€21,519 | €1,091 | +€22,610 | |
| Amounts payable | 17/49 | €71,540 | €44,223 | -€27,317 | -38.2% |
| Amounts payable within one year | 42/48 | €71,540 | €44,223 | -€27,317 | -38.2% |
| Financial debts | 43 | €8,998 | €17 | -€8,981 | -99.8% |
| Credit institutions | 430/8 | €17 | €17 | = | 0.0% |
| Other loans | 439 | €8,981 | - | -€8,981 | |
| Trade debts | 44 | €1,022 | €40,090 | +€39,068 | +3,821% |
| Suppliers | 440/4 | €1,022 | €40,090 | +€39,068 | +3,821% |
| Taxes, remuneration and social security | 45 | €3,699 | €4,116 | +€417 | +11.3% |
| Taxes | 450/3 | €3,699 | €4,116 | +€417 | +11.3% |
| Other amounts payable | 47/48 | €57,821 | - | -€57,821 | |
| Turnover | 70 | €927,401 | €951,029 | +€23,628 | +2.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €865,978 | €916,645 | +€50,667 | +5.9% |
| Remuneration, social security and pensions | 62 | - | €750 | +€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €370 | +€370 | |
| Other operating charges | 640/8 | €9,366 | €6,730 | -€2,636 | -28.1% |
| Non-recurring operating charges | 66A | €2,034 | €2,222 | +€188 | +9.3% |
| Gross operating margin | 9900 | €61,423 | €36,092 | -€25,332 | -41.2% |
| Operating profit (loss) | 9901 | €50,024 | €26,020 | -€24,004 | -48.0% |
| Financial charges | 65/66B | €11,494 | €3,046 | -€8,449 | -73.5% |
| Recurring financial charges | 65 | €11,494 | €3,046 | -€8,449 | -73.5% |
| Profit (loss) for the period before taxes | 9903 | €38,529 | €22,974 | -€15,555 | -40.4% |
| Income taxes | 67/77 | - | €364 | +€364 | |
| Profit (loss) for the period | 9904 | €38,529 | €22,610 | -€15,919 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,529 | €22,610 | -€15,919 | -41.3% |
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 24 October 2026 via checked.be.