SHOP@KUM: what changed
What changed
SHOP@KUM
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€16,341
2024 · €20,308-€3,967
Equity
€259,254
2024 · €242,913+€16,341
Cash
€50,799
2024 · €44,168+€6,631
Balance sheet total
€293,288
2024 · €294,622-€1,334
Largest movements
Assets
- Tangible fixed assets -€11,892
down €11,892 (-40.8%), from €29,126 to €17,234
of which Furniture and vehicles: -€10,460
- Cash +€6,631
up €6,631 (+15.0%), from €44,168 to €50,799
mainly Net result for the year (+€16,341) and Depreciation (+€11,892)
- Receivables within one year +€4,683
up €4,683 (+5.6%), from €83,104 to €87,788
of which Other amounts receivable: +€28,862
Equity and liabilities
- Reserves +€16,340
up €16,340 (+12.5%), from €130,310 to €146,650
- Debts after one year -€10,460
down €10,460 (-70.6%), from €14,818 to €4,358
- Trade debts -€4,337
down €4,337 (-19.7%), from €21,988 to €17,651
Income statement
- Gross operating margin -€7,858
down €7,858 (-18.2%), from €43,275 to €35,418
- Taxes -€2,330
down €2,330 (-23.3%), from €10,020 to €7,690
- Financial income +€1,168
up €1,168 (+263%), from €444 to €1,612
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.
Result 2024
€20,308
Gross operating margin
-€7,858
Depreciation
+€215
Other operating charges
-€12
Financial income
+€1,168
Financial charges
+€190
Taxes
+€2,330
Result 2025
€16,341
raises the resultlowers the result
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.
From operations
+€17,092
Investment
€0
Financing
-€10,460
Cash 2024
€44,168
From operations (derived)
+€17,092
Net result for the year
+€16,341
Depreciation
+€11,892
Stocks and contracts
+€915
Receivables within one year
-€4,683
Deferred charges and accrued income
-€159
Trade debts
-€4,337
Tax, wage and social debts
-€2,042
Accrued charges and deferred income
-€836
Financing
-€10,460
Debts after one year
-€10,460
Current portion of long-term debt
-€0
Cash 2025
€50,799
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €294,622 | €293,288 | -€1,334 | -0.5% |
| Fixed assets | 21/28 | €29,126 | €17,234 | -€11,892 | -40.8% |
| Tangible fixed assets | 22/27 | €29,126 | €17,234 | -€11,892 | -40.8% |
| Plant, machinery and equipment | 23 | €1,762 | €1,155 | -€607 | -34.4% |
| Furniture and vehicles | 24 | €22,840 | €12,380 | -€10,460 | -45.8% |
| Other tangible fixed assets | 26 | €4,524 | €3,698 | -€826 | -18.2% |
| Current assets | 29/58 | €265,496 | €276,055 | +€10,559 | +4.0% |
| Amounts receivable after more than one year | 29 | €76,000 | €76,000 | = | 0.0% |
| Other amounts receivable | 291 | €76,000 | €76,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €62,224 | €61,309 | -€915 | -1.5% |
| Stocks | 30/36 | €62,224 | €61,309 | -€915 | -1.5% |
| Amounts receivable within one year | 40/41 | €83,104 | €87,788 | +€4,683 | +5.6% |
| Trade receivables | 40 | €29,752 | €5,573 | -€24,179 | -81.3% |
| Other amounts receivable | 41 | €53,353 | €82,214 | +€28,862 | +54.1% |
| Cash at bank and in hand | 54/58 | €44,168 | €50,799 | +€6,631 | +15.0% |
| Deferred charges and accrued income | 490/1 | - | €159 | +€159 | |
| Total equity and liabilities | 10/49 | €294,622 | €293,288 | -€1,334 | -0.5% |
| Equity | 10/15 | €242,913 | €259,254 | +€16,341 | +6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €130,310 | €146,650 | +€16,340 | +12.5% |
| Distributable reserves | 133 | €130,310 | €146,650 | +€16,340 | +12.5% |
| Profit (loss) carried forward | 14 | €106,403 | €106,404 | +€1 | 0.0% |
| Amounts payable | 17/49 | €51,709 | €34,035 | -€17,675 | -34.2% |
| Amounts payable after more than one year | 17 | €14,818 | €4,358 | -€10,460 | -70.6% |
| Financial debts | 170/4 | €14,818 | €4,358 | -€10,460 | -70.6% |
| Amounts payable within one year | 42/48 | €35,978 | €29,599 | -€6,379 | -17.7% |
| Current portion of amounts payable after more than one year | 42 | €10,460 | €10,460 | -€0 | 0.0% |
| Trade debts | 44 | €21,988 | €17,651 | -€4,337 | -19.7% |
| Suppliers | 440/4 | €21,988 | €17,651 | -€4,337 | -19.7% |
| Taxes, remuneration and social security | 45 | €3,530 | €1,488 | -€2,042 | -57.8% |
| Taxes | 450/3 | €3,530 | €1,488 | -€2,042 | -57.8% |
| Accrued charges and deferred income | 492/3 | €913 | €77 | -€836 | -91.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,107 | €11,892 | -€215 | -1.8% |
| Other operating charges | 640/8 | €423 | €435 | +€12 | +2.9% |
| Gross operating margin | 9900 | €43,275 | €35,418 | -€7,858 | -18.2% |
| Operating profit (loss) | 9901 | €30,745 | €23,090 | -€7,655 | -24.9% |
| Financial income | 75/76B | €444 | €1,612 | +€1,168 | +263% |
| Recurring financial income | 75 | €444 | €1,612 | +€1,168 | +263% |
| Financial charges | 65/66B | €861 | €671 | -€190 | -22.1% |
| Recurring financial charges | 65 | €861 | €671 | -€190 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €30,328 | €24,031 | -€6,297 | -20.8% |
| Income taxes | 67/77 | €10,020 | €7,690 | -€2,330 | -23.3% |
| Profit (loss) for the period | 9904 | €20,308 | €16,341 | -€3,967 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,308 | €16,341 | -€3,967 | -19.5% |
Next steps
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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.