SHOP DESIGN: 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.
SHOP DESIGN
Largest movements
- Cash -€124,161
down €124,161 (-61.5%), from €202,050 to €77,889
mainly Net result for the year (-€117,797) and Debts after one year (-€13,333)
- Tangible fixed assets -€27,518
down €27,518 (-36.1%), from €76,304 to €48,785
of which Land and buildings: -€20,718
- Deferred charges and accrued income +€6,627
up €6,627 (+520%), from €1,273 to €7,900
- Receivables within one year +€6,221
up €6,221 (+43.0%), from €14,453 to €20,673
of which Trade receivables: +€7,730
- Reserves -€117,797
down €117,797 (-63.3%), from €186,001 to €68,203
of which Distributable reserves: -€117,797
- Debts after one year -€13,333
down €13,333 (-54.5%), from €24,445 to €11,111
- Tax, wage and social debts -€5,575
down €5,575 (-47.3%), from €11,783 to €6,208
of which Remuneration and social security: -€5,478
- Gross operating margin -€206,117
down €206,117, from €147,049 to -€59,069
- Staff costs -€37,681
down €37,681 (-58.2%), from €64,758 to €27,077
- Taxes -€10,412
down €10,412 (-96.5%), from €10,792 to €380
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 | €294,079 | €155,248 | -€138,831 | -47.2% |
| Fixed assets | 21/28 | €76,304 | €48,785 | -€27,518 | -36.1% |
| Tangible fixed assets | 22/27 | €76,304 | €48,785 | -€27,518 | -36.1% |
| Land and buildings | 22 | €63,113 | €42,395 | -€20,718 | -32.8% |
| Furniture and vehicles | 24 | €13,190 | €6,390 | -€6,800 | -51.6% |
| Current assets | 29/58 | €217,776 | €106,462 | -€111,313 | -51.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €14,453 | €20,673 | +€6,221 | +43.0% |
| Trade receivables | 40 | €740 | €8,470 | +€7,730 | +1,044% |
| Other amounts receivable | 41 | €13,712 | €12,203 | -€1,509 | -11.0% |
| Cash at bank and in hand | 54/58 | €202,050 | €77,889 | -€124,161 | -61.5% |
| Deferred charges and accrued income | 490/1 | €1,273 | €7,900 | +€6,627 | +520% |
| Total equity and liabilities | 10/49 | €294,079 | €155,248 | -€138,831 | -47.2% |
| Equity | 10/15 | €216,987 | €99,190 | -€117,797 | -54.3% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €186,001 | €68,203 | -€117,797 | -63.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €186,001 | €68,203 | -€117,797 | -63.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €77,092 | €56,058 | -€21,034 | -27.3% |
| Amounts payable after more than one year | 17 | €24,445 | €11,111 | -€13,333 | -54.5% |
| Financial debts | 170/4 | €24,445 | €11,111 | -€13,333 | -54.5% |
| Amounts payable within one year | 42/48 | €51,258 | €44,947 | -€6,312 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €13,333 | €13,333 | = | 0.0% |
| Trade debts | 44 | €26,121 | €25,405 | -€716 | -2.7% |
| Suppliers | 440/4 | €26,121 | €25,405 | -€716 | -2.7% |
| Taxes, remuneration and social security | 45 | €11,783 | €6,208 | -€5,575 | -47.3% |
| Taxes | 450/3 | €6,305 | €6,208 | -€97 | -1.5% |
| Remuneration and social security | 454/9 | €5,478 | €0 | -€5,478 | -100% |
| Other amounts payable | 47/48 | €21 | €0 | -€21 | -100% |
| Accrued charges and deferred income | 492/3 | €1,389 | €0 | -€1,389 | -100% |
| Non-recurring operating income | 76A | €3,864 | €0 | -€3,864 | -100% |
| Remuneration, social security and pensions | 62 | €64,758 | €27,077 | -€37,681 | -58.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,694 | €27,518 | -€176 | -0.6% |
| Other operating charges | 640/8 | €2,225 | €2,346 | +€121 | +5.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €147,049 | -€59,069 | -€206,117 | |
| Operating profit (loss) | 9901 | €52,372 | -€116,010 | -€168,381 | |
| Financial income | 75/76B | €650 | €198 | -€452 | -69.6% |
| Recurring financial income | 75 | €650 | €198 | -€452 | -69.6% |
| Financial charges | 65/66B | €2,241 | €1,605 | -€636 | -28.4% |
| Recurring financial charges | 65 | €2,241 | €1,605 | -€636 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €50,780 | -€117,417 | -€168,197 | |
| Income taxes | 67/77 | €10,792 | €380 | -€10,412 | -96.5% |
| Profit (loss) for the period | 9904 | €39,988 | -€117,797 | -€157,785 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,988 | -€117,797 | -€157,785 |
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 21 October 2026 via checked.be.