Shoepoint: what changed
Two fiscal 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.
Shoepoint
Largest movements
- Tangible fixed assets +€20,472
up €20,472 (+34.7%), from €58,924 to €79,396
of which Furniture and vehicles: +€34,533
- Cash +€9,109
up €9,109 (+17.7%), from €51,377 to €60,487
mainly Other debts (+€26,181) and Debts after one year (+€24,582)
- Receivables within one year +€2,560
up €2,560, from €0 to €2,560
of which Other amounts receivable: +€2,560
- Other debts +€26,181
up €26,181 (+7670.7%), from €341 to €26,522
- Debts after one year +€24,582
up €24,582, from €0 to €24,582
- Reserves -€14,958
down €14,958 (-11.6%), from €129,223 to €114,264
- Tax, wage and social debts -€5,825
down €5,825 (-60.4%), from €9,638 to €3,814
of which Taxes: -€5,825
- Current portion of long-term debt +€2,617
up €2,617 (+59.0%), from €4,433 to €7,050
- Gross operating margin -€27,627
down €27,627 (-41.2%), from €67,030 to €39,403
- Taxes -€8,637
down €8,637 (-63.3%), from €13,637 to €5,001
- Depreciation +€5,120
up €5,120 (+34.0%), from €15,042 to €20,162
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,546 | €187,272 | +€32,726 | +21.2% |
| Fixed assets | 21/28 | €58,924 | €79,396 | +€20,472 | +34.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €58,924 | €79,396 | +€20,472 | +34.7% |
| Land and buildings | 22 | €51,758 | €39,068 | -€12,689 | -24.5% |
| Plant, machinery and equipment | 23 | €7,166 | €5,794 | -€1,372 | -19.1% |
| Furniture and vehicles | 24 | - | €34,533 | +€34,533 | |
| Current assets | 29/58 | €95,622 | €107,876 | +€12,254 | +12.8% |
| Stocks and contracts in progress | 3 | €42,120 | €40,997 | -€1,123 | -2.7% |
| Stocks | 30/36 | €42,120 | €40,997 | -€1,123 | -2.7% |
| Amounts receivable within one year | 40/41 | €0 | €2,560 | +€2,560 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €2,560 | +€2,560 | |
| Cash at bank and in hand | 54/58 | €51,377 | €60,487 | +€9,109 | +17.7% |
| Deferred charges and accrued income | 490/1 | €2,125 | €3,832 | +€1,707 | +80.4% |
| Total equity and liabilities | 10/49 | €154,546 | €187,272 | +€32,726 | +21.2% |
| Equity | 10/15 | €135,423 | €120,464 | -€14,958 | -11.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €129,223 | €114,264 | -€14,958 | -11.6% |
| Distributable reserves | 133 | €129,223 | €114,264 | -€14,958 | -11.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €19,123 | €66,808 | +€47,684 | +249.4% |
| Amounts payable after more than one year | 17 | €0 | €24,582 | +€24,582 | |
| Financial debts | 170/4 | €0 | €24,582 | +€24,582 | |
| Amounts payable within one year | 42/48 | €19,123 | €42,225 | +€23,102 | +120.8% |
| Current portion of amounts payable after more than one year | 42 | €4,433 | €7,050 | +€2,617 | +59.0% |
| Trade debts | 44 | €4,710 | €4,839 | +€129 | +2.7% |
| Suppliers | 440/4 | €4,710 | €4,839 | +€129 | +2.7% |
| Taxes, remuneration and social security | 45 | €9,638 | €3,814 | -€5,825 | -60.4% |
| Taxes | 450/3 | €6,788 | €964 | -€5,825 | -85.8% |
| Remuneration and social security | 454/9 | €2,850 | €2,850 | = | 0.0% |
| Other amounts payable | 47/48 | €341 | €26,522 | +€26,181 | +7670.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,042 | €20,162 | +€5,120 | +34.0% |
| Other operating charges | 640/8 | €2,712 | €2,109 | -€603 | -22.2% |
| Gross operating margin | 9900 | €67,030 | €39,403 | -€27,627 | -41.2% |
| Operating profit (loss) | 9901 | €49,277 | €17,133 | -€32,144 | -65.2% |
| Financial income | 75/76B | €1,528 | €963 | -€565 | -37.0% |
| Recurring financial income | 75 | €1,528 | €963 | -€565 | -37.0% |
| Financial charges | 65/66B | €1,399 | €1,983 | +€584 | +41.8% |
| Recurring financial charges | 65 | €1,399 | €1,983 | +€584 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | €49,406 | €16,112 | -€33,294 | -67.4% |
| Income taxes | 67/77 | €13,637 | €5,001 | -€8,637 | -63.3% |
| Profit (loss) for the period | 9904 | €35,769 | €11,112 | -€24,657 | -68.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,769 | €11,112 | -€24,657 | -68.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.