SHOP DE BIE: what changed
SHOP DE BIE
Largest movements
- Tangible fixed assets -€40,194
down €40,194 (-12.9%), from €312,408 to €272,214
of which Land and buildings: -€22,739
- Cash +€12,525
up €12,525 (+9.1%), from €137,289 to €149,814
mainly Depreciation (+€43,119) and Net result for the year (+€28,604)
- Receivables within one year +€11,418
up €11,418 (+18.8%), from €60,604 to €72,022
of which Trade receivables: +€8,944
- Reserves -€22,771
down €22,771 (-13.9%), from €163,758 to €140,987
of which Distributable reserves: -€22,771
- Tax, wage and social debts +€17,106
up €17,106 (+124%), from €13,821 to €30,927
of which Taxes: +€11,931
- Debts after one year -€13,032
down €13,032 (-79.8%), from €16,330 to €3,298
- Taxes +€7,995
up €7,995 (+105%), from €7,595 to €15,590
- Depreciation -€6,658
down €6,658 (-13.4%), from €49,777 to €43,119
- Staff costs -€6,378
down €6,378 (-10.8%), from €59,129 to €52,751
- Gross operating margin +€4,753
up €4,753 (+3.4%), from €139,193 to €143,945
- Financial income +€3,987
up €3,987 (+359,204%), from €1 to €3,988
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €517,425 | €501,652 | -€15,773 | -3.0% |
| Fixed assets | 21/28 | €312,408 | €272,214 | -€40,194 | -12.9% |
| Tangible fixed assets | 22/27 | €312,408 | €272,214 | -€40,194 | -12.9% |
| Land and buildings | 22 | €258,880 | €236,141 | -€22,739 | -8.8% |
| Plant, machinery and equipment | 23 | €31,011 | €19,546 | -€11,465 | -37.0% |
| Furniture and vehicles | 24 | €22,517 | €16,527 | -€5,990 | -26.6% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €205,018 | €229,439 | +€24,421 | +11.9% |
| Stocks and contracts in progress | 3 | €4,422 | €4,422 | = | 0.0% |
| Stocks | 30/36 | €4,422 | €4,422 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €60,604 | €72,022 | +€11,418 | +18.8% |
| Trade receivables | 40 | €60,534 | €69,478 | +€8,944 | +14.8% |
| Other amounts receivable | 41 | €70 | €2,544 | +€2,474 | +3,535% |
| Cash at bank and in hand | 54/58 | €137,289 | €149,814 | +€12,525 | +9.1% |
| Deferred charges and accrued income | 490/1 | €2,702 | €3,180 | +€478 | +17.7% |
| Total equity and liabilities | 10/49 | €517,425 | €501,652 | -€15,773 | -3.0% |
| Equity | 10/15 | €468,444 | €445,673 | -€22,771 | -4.9% |
| Contributions | 10/11 | €324,431 | €324,431 | = | 0.0% |
| Reserves | 13 | €163,758 | €140,987 | -€22,771 | -13.9% |
| Non-distributable reserves | 130/1 | €6,860 | €6,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,860 | €6,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,912 | €35,912 | = | 0.0% |
| Distributable reserves | 133 | €120,986 | €98,215 | -€22,771 | -18.8% |
| Profit (loss) carried forward | 14 | -€19,745 | -€19,745 | = | 0.0% |
| Amounts payable | 17/49 | €48,982 | €55,980 | +€6,998 | +14.3% |
| Amounts payable after more than one year | 17 | €16,330 | €3,298 | -€13,032 | -79.8% |
| Financial debts | 170/4 | €16,330 | €3,298 | -€13,032 | -79.8% |
| Amounts payable within one year | 42/48 | €31,386 | €52,681 | +€21,295 | +67.8% |
| Current portion of amounts payable after more than one year | 42 | €12,777 | €13,032 | +€255 | +2.0% |
| Trade debts | 44 | €4,788 | €8,723 | +€3,934 | +82.2% |
| Suppliers | 440/4 | €4,788 | €8,723 | +€3,934 | +82.2% |
| Taxes, remuneration and social security | 45 | €13,821 | €30,927 | +€17,106 | +124% |
| Taxes | 450/3 | €6,253 | €18,185 | +€11,931 | +191% |
| Remuneration and social security | 454/9 | €7,568 | €12,742 | +€5,175 | +68.4% |
| Accrued charges and deferred income | 492/3 | €1,266 | - | -€1,266 | |
| Remuneration, social security and pensions | 62 | €59,129 | €52,751 | -€6,378 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,777 | €43,119 | -€6,658 | -13.4% |
| Other operating charges | 640/8 | €4,485 | €5,424 | +€939 | +20.9% |
| Gross operating margin | 9900 | €139,193 | €143,945 | +€4,753 | +3.4% |
| Operating profit (loss) | 9901 | €25,802 | €42,652 | +€16,850 | +65.3% |
| Financial income | 75/76B | €1 | €3,988 | +€3,987 | +359,204% |
| Recurring financial income | 75 | €1 | €3,988 | +€3,987 | +359,204% |
| Financial charges | 65/66B | €1,815 | €2,446 | +€630 | +34.7% |
| Recurring financial charges | 65 | €1,815 | €2,446 | +€630 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | €23,988 | €44,194 | +€20,206 | +84.2% |
| Income taxes | 67/77 | €7,595 | €15,590 | +€7,995 | +105% |
| Profit (loss) for the period | 9904 | €16,393 | €28,604 | +€12,211 | +74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,393 | €28,604 | +€12,211 | +74.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.