SHOP LINE: 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 LINE
Largest movements
- Cash +€40,274
up €40,274 (+157%), from €25,638 to €65,912
mainly Net result for the year (+€27,943) and Tax, wage and social debts (+€16,267)
- Stocks and contracts -€9,105
down €9,105 (-17.5%), from €51,924 to €42,819
- Profit (loss) carried forward +€27,943
up €27,943 (+98.1%), from €28,473 to €56,416
- Tax, wage and social debts +€16,267
up €16,267 (+165%), from €9,881 to €26,148
- Trade debts -€12,551
down €12,551 (-59.2%), from €21,191 to €8,640
- Purchases and services -€90,569
down €90,569 (-13.8%), from €654,395 to €563,826
- Turnover -€64,114
down €64,114 (-9.6%), from €665,710 to €601,596
- Gross operating margin +€26,455
up €26,455 (+234%), from €11,315 to €37,770
- Taxes +€6,986
new in 2025: €6,986
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 | €82,303 | €112,962 | +€30,659 | +37.3% |
| Fixed assets | 21/28 | €4,601 | €4,134 | -€467 | -10.1% |
| Intangible fixed assets | 21 | €467 | - | -€467 | |
| Financial fixed assets | 28 | €4,134 | €4,134 | = | 0.0% |
| Current assets | 29/58 | €77,702 | €108,828 | +€31,126 | +40.1% |
| Stocks and contracts in progress | 3 | €51,924 | €42,819 | -€9,105 | -17.5% |
| Stocks | 30/36 | €51,924 | €42,819 | -€9,105 | -17.5% |
| Amounts receivable within one year | 40/41 | €140 | €97 | -€43 | -30.7% |
| Trade receivables | 40 | €43 | - | -€43 | |
| Other amounts receivable | 41 | €97 | €97 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,638 | €65,912 | +€40,274 | +157% |
| Total equity and liabilities | 10/49 | €82,303 | €112,962 | +€30,659 | +37.3% |
| Equity | 10/15 | €40,427 | €68,370 | +€27,943 | +69.1% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Contributions outside capital | 11 | €7,200 | - | -€7,200 | |
| Other | 1109/19 | €7,200 | - | -€7,200 | |
| Reserves | 13 | €4,754 | €4,754 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,754 | €4,754 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,754 | €4,754 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,473 | €56,416 | +€27,943 | +98.1% |
| Amounts payable | 17/49 | €41,876 | €44,592 | +€2,716 | +6.5% |
| Amounts payable within one year | 42/48 | €41,876 | €44,592 | +€2,716 | +6.5% |
| Trade debts | 44 | €21,191 | €8,640 | -€12,551 | -59.2% |
| Suppliers | 440/4 | €21,191 | €8,640 | -€12,551 | -59.2% |
| Taxes, remuneration and social security | 45 | €9,881 | €26,148 | +€16,267 | +165% |
| Taxes | 450/3 | €9,881 | €26,148 | +€16,267 | +165% |
| Other amounts payable | 47/48 | €10,804 | €9,804 | -€1,000 | -9.3% |
| Turnover | 70 | €665,710 | €601,596 | -€64,114 | -9.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €654,395 | €563,826 | -€90,569 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €800 | €467 | -€333 | -41.6% |
| Other operating charges | 640/8 | €3,459 | €2,122 | -€1,337 | -38.7% |
| Gross operating margin | 9900 | €11,315 | €37,770 | +€26,455 | +234% |
| Operating profit (loss) | 9901 | €7,056 | €35,181 | +€28,125 | +399% |
| Financial charges | 65/66B | €300 | €252 | -€48 | -16.0% |
| Recurring financial charges | 65 | €300 | €252 | -€48 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €6,756 | €34,929 | +€28,173 | +417% |
| Income taxes | 67/77 | - | €6,986 | +€6,986 | |
| Profit (loss) for the period | 9904 | €6,756 | €27,943 | +€21,187 | +314% |
| Profit (loss) for the period to be appropriated | 9905 | €6,756 | €27,943 | +€21,187 | +314% |
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 16 October 2026 via checked.be.