SHOP CONCEPT: 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.
SHOP CONCEPT
Largest movements
- Tangible fixed assets -€70,012
down €70,012 (-16.3%), from €430,531 to €360,519
of which Furniture and vehicles: -€43,086
- Receivables within one year +€6,418
up €6,418 (+1031.3%), from €622 to €7,040
of which Trade receivables: +€6,972
- Deferred charges and accrued income -€5,366
down €5,366 (-44.3%), from €12,099 to €6,733
- Trade debts -€68,063
down €68,063 (-79.1%), from €86,024 to €17,961
of which Bills of exchange payable: -€36,188
- Other debts +€54,343
up €54,343 (+41.0%), from €132,439 to €186,782
- Advances received -€50,091
down €50,091 (-80.9%), from €61,911 to €11,820
- Gross operating margin -€20,463
down €20,463 (-19.2%), from €106,847 to €86,383
- Other operating charges -€8,352
down €8,352 (-40.9%), from €20,427 to €12,075
- Depreciation +€2,996
up €2,996 (+4.5%), from €67,016 to €70,012
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.
Cash bridge derived
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 | €447,777 | €382,849 | -€64,928 | -14.5% |
| Fixed assets | 21/28 | €430,531 | €360,519 | -€70,012 | -16.3% |
| Tangible fixed assets | 22/27 | €430,531 | €360,519 | -€70,012 | -16.3% |
| Land and buildings | 22 | €305,201 | €278,276 | -€26,926 | -8.8% |
| Furniture and vehicles | 24 | €125,329 | €82,244 | -€43,086 | -34.4% |
| Current assets | 29/58 | €17,246 | €22,330 | +€5,084 | +29.5% |
| Amounts receivable within one year | 40/41 | €622 | €7,040 | +€6,418 | +1031.3% |
| Trade receivables | 40 | €68 | €7,040 | +€6,972 | +10252.9% |
| Other amounts receivable | 41 | €554 | - | -€554 | |
| Cash at bank and in hand | 54/58 | €4,525 | €8,556 | +€4,032 | +89.1% |
| Deferred charges and accrued income | 490/1 | €12,099 | €6,733 | -€5,366 | -44.3% |
| Total equity and liabilities | 10/49 | €447,777 | €382,849 | -€64,928 | -14.5% |
| Equity | 10/15 | €127,704 | €126,499 | -€1,205 | -0.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,253 | €106,048 | -€1,205 | -1.1% |
| Provisions and deferred taxes | 16 | €30,000 | €30,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €30,000 | €30,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable | 17/49 | €290,072 | €226,349 | -€63,723 | -22.0% |
| Amounts payable within one year | 42/48 | €286,472 | €222,569 | -€63,903 | -22.3% |
| Trade debts | 44 | €86,024 | €17,961 | -€68,063 | -79.1% |
| Suppliers | 440/4 | €49,836 | €17,961 | -€31,875 | -64.0% |
| Bills of exchange payable | 441 | €36,188 | - | -€36,188 | |
| Advances received on contracts in progress | 46 | €61,911 | €11,820 | -€50,091 | -80.9% |
| Taxes, remuneration and social security | 45 | €6,098 | €6,006 | -€92 | -1.5% |
| Taxes | 450/3 | €6,098 | €6,006 | -€92 | -1.5% |
| Other amounts payable | 47/48 | €132,439 | €186,782 | +€54,343 | +41.0% |
| Accrued charges and deferred income | 492/3 | €3,600 | €3,780 | +€180 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,016 | €70,012 | +€2,996 | +4.5% |
| Other operating charges | 640/8 | €20,427 | €12,075 | -€8,352 | -40.9% |
| Gross operating margin | 9900 | €106,847 | €86,383 | -€20,463 | -19.2% |
| Operating profit (loss) | 9901 | €19,404 | €4,297 | -€15,107 | -77.9% |
| Financial income | 75/76B | €10 | €2 | -€8 | -77.5% |
| Recurring financial income | 75 | €10 | €2 | -€8 | -77.5% |
| Financial charges | 65/66B | €308 | €231 | -€77 | -25.0% |
| Recurring financial charges | 65 | €308 | €231 | -€77 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €19,105 | €4,068 | -€15,038 | -78.7% |
| Income taxes | 67/77 | €4,851 | €5,273 | +€422 | +8.7% |
| Profit (loss) for the period | 9904 | €14,255 | -€1,205 | -€15,460 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,255 | -€1,205 | -€15,460 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.