SHOP N16: 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 N16
Largest movements
- Receivables within one year -€45,641
down €45,641 (-76.5%), from €59,641 to €14,000
- Stocks and contracts +€35,851
up €35,851 (+407%), from €8,814 to €44,665
- Cash +€20,632
up €20,632 (+25.4%), from €81,315 to €101,947
mainly Receivables within one year (+€45,641) and Trade debts (+€29,649)
- Trade debts +€29,649
up €29,649 (+166%), from €17,849 to €47,498
- Tax, wage and social debts -€11,322
down €11,322 (-52.5%), from €21,578 to €10,256
of which Taxes: -€16,467
- Other debts -€7,485
down €7,485 (-34.3%), from €21,828 to €14,343
- Gross operating margin -€15,467
down €15,467 (-34.2%), from €45,245 to €29,778
- Other operating charges +€11,642
up €11,642 (+386%), from €3,016 to €14,658
- Staff costs +€9,290
new in 2024: €9,290
- Taxes -€6,798
down €6,798 (-86.2%), from €7,887 to €1,089
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.
Derived cash bridge
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 | €154,870 | €165,712 | +€10,842 | +7.0% |
| Fixed assets | 21/28 | €5,100 | €5,100 | = | 0.0% |
| Financial fixed assets | 28 | €5,100 | €5,100 | = | 0.0% |
| Current assets | 29/58 | €149,770 | €160,612 | +€10,842 | +7.2% |
| Stocks and contracts in progress | 3 | €8,814 | €44,665 | +€35,851 | +407% |
| Stocks | 30/36 | €8,814 | €44,665 | +€35,851 | +407% |
| Amounts receivable within one year | 40/41 | €59,641 | €14,000 | -€45,641 | -76.5% |
| Trade receivables | 40 | €59,641 | €14,000 | -€45,641 | -76.5% |
| Cash at bank and in hand | 54/58 | €81,315 | €101,947 | +€20,632 | +25.4% |
| Total equity and liabilities | 10/49 | €154,870 | €165,712 | +€10,842 | +7.0% |
| Equity | 10/15 | €93,615 | €93,615 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €83,615 | €83,615 | = | 0.0% |
| Distributable reserves | 133 | €83,615 | €83,615 | = | 0.0% |
| Amounts payable | 17/49 | €61,255 | €72,097 | +€10,842 | +17.7% |
| Amounts payable within one year | 42/48 | €61,255 | €72,097 | +€10,842 | +17.7% |
| Trade debts | 44 | €17,849 | €47,498 | +€29,649 | +166% |
| Suppliers | 440/4 | €17,849 | €47,498 | +€29,649 | +166% |
| Taxes, remuneration and social security | 45 | €21,578 | €10,256 | -€11,322 | -52.5% |
| Taxes | 450/3 | €21,578 | €5,111 | -€16,467 | -76.3% |
| Remuneration and social security | 454/9 | - | €5,145 | +€5,145 | |
| Other amounts payable | 47/48 | €21,828 | €14,343 | -€7,485 | -34.3% |
| Remuneration, social security and pensions | 62 | - | €9,290 | +€9,290 | |
| Other operating charges | 640/8 | €3,016 | €14,658 | +€11,642 | +386% |
| Gross operating margin | 9900 | €45,245 | €29,778 | -€15,467 | -34.2% |
| Operating profit (loss) | 9901 | €42,229 | €5,830 | -€36,399 | -86.2% |
| Financial income | 75/76B | €1,858 | €1,672 | -€186 | -10.0% |
| Recurring financial income | 75 | €1,858 | €1,672 | -€186 | -10.0% |
| Financial charges | 65/66B | €421 | €353 | -€68 | -16.2% |
| Recurring financial charges | 65 | €421 | €353 | -€68 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €43,666 | €7,149 | -€36,517 | -83.6% |
| Income taxes | 67/77 | €7,887 | €1,089 | -€6,798 | -86.2% |
| Profit (loss) for the period | 9904 | €35,779 | €6,060 | -€29,719 | -83.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,779 | €6,060 | -€29,719 | -83.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.