SHOP & PRESS: 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 & PRESS
Largest movements
- Stocks and contracts +€46,451
up €46,451 (+110%), from €42,200 to €88,650
- Receivables within one year -€3,742
down €3,742 (-53.6%), from €6,985 to €3,243
- Tangible fixed assets -€1,247
no longer reported in 2024 (was €1,247)
- Trade debts +€45,653
up €45,653 (+1,490%), from €3,064 to €48,718
- Other debts -€2,669
down €2,669 (-70.5%), from €3,783 to €1,114
- Short-term financial debts -€2,233
down €2,233 (-87.2%), from €2,560 to €328
- Gross operating margin +€7,528
up €7,528 (+71.4%), from €10,541 to €18,069
- Staff costs +€7,043
up €7,043 (+99.7%), from €7,063 to €14,106
- Financial charges +€366
up €366 (+47.1%), from €776 to €1,142
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 | €53,243 | €94,155 | +€40,912 | +76.8% |
| Fixed assets | 21/28 | €3,497 | €2,250 | -€1,247 | -35.7% |
| Tangible fixed assets | 22/27 | €1,247 | - | -€1,247 | |
| Plant, machinery and equipment | 23 | €1,247 | - | -€1,247 | |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €49,746 | €91,905 | +€42,160 | +84.8% |
| Stocks and contracts in progress | 3 | €42,200 | €88,650 | +€46,451 | +110% |
| Stocks | 30/36 | €42,200 | €88,650 | +€46,451 | +110% |
| Amounts receivable within one year | 40/41 | €6,985 | €3,243 | -€3,742 | -53.6% |
| Other amounts receivable | 41 | €6,985 | €3,243 | -€3,742 | -53.6% |
| Cash at bank and in hand | 54/58 | €561 | €12 | -€549 | -97.8% |
| Total equity and liabilities | 10/49 | €53,243 | €94,155 | +€40,912 | +76.8% |
| Equity | 10/15 | €43,778 | €43,879 | +€101 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,318 | €23,419 | +€101 | +0.4% |
| Amounts payable | 17/49 | €9,465 | €50,277 | +€40,811 | +431% |
| Amounts payable within one year | 42/48 | €9,465 | €50,277 | +€40,811 | +431% |
| Financial debts | 43 | €2,560 | €328 | -€2,233 | -87.2% |
| Credit institutions | 430/8 | €2,560 | €328 | -€2,233 | -87.2% |
| Trade debts | 44 | €3,064 | €48,718 | +€45,653 | +1,490% |
| Suppliers | 440/4 | €3,064 | €48,718 | +€45,653 | +1,490% |
| Taxes, remuneration and social security | 45 | €57 | €117 | +€60 | +104% |
| Remuneration and social security | 454/9 | €57 | €117 | +€60 | +104% |
| Other amounts payable | 47/48 | €3,783 | €1,114 | -€2,669 | -70.5% |
| Remuneration, social security and pensions | 62 | €7,063 | €14,106 | +€7,043 | +99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,247 | €1,247 | +€0 | 0.0% |
| Other operating charges | 640/8 | €484 | €587 | +€103 | +21.2% |
| Gross operating margin | 9900 | €10,541 | €18,069 | +€7,528 | +71.4% |
| Operating profit (loss) | 9901 | €1,746 | €2,128 | +€382 | +21.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €776 | €1,142 | +€366 | +47.1% |
| Recurring financial charges | 65 | €776 | €1,142 | +€366 | +47.1% |
| Profit (loss) for the period before taxes | 9903 | €970 | €987 | +€17 | +1.8% |
| Income taxes | 67/77 | €843 | €886 | +€43 | +5.1% |
| Profit (loss) for the period | 9904 | €127 | €101 | -€26 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €127 | €101 | -€26 | -20.3% |
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 14 October 2026 via checked.be.