SHOP - SERVICE: 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 - SERVICE
Largest movements
- Receivables within one year +€19,992
up €19,992 (+14.0%), from €142,851 to €162,843
of which Other amounts receivable: +€10,849
- Short-term financial debts +€9,802
up €9,802 (+25.4%), from €38,522 to €48,324
- Reserves +€7,681
up €7,681 (+19.0%), from €40,342 to €48,024
of which Distributable reserves: +€7,681
- Gross operating margin +€7,923
up €7,923 (+3,695%), from €214 to €8,138
- Financial charges +€3,377
up €3,377 (+157%), from €2,146 to €5,522
- Financial income +€2,288
up €2,288 (+29.9%), from €7,659 to €9,947
- Other operating charges -€1,494
down €1,494 (-37.5%), from €3,985 to €2,491
- Depreciation -€984
down €984 (-37.8%), from €2,606 to €1,622
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €195,052 | €213,123 | +€18,070 | +9.3% |
| Fixed assets | 21/28 | €22,155 | €20,641 | -€1,514 | -6.8% |
| Tangible fixed assets | 22/27 | €20,427 | €18,805 | -€1,622 | -7.9% |
| Land and buildings | 22 | €11,155 | €11,155 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,150 | €2,528 | -€1,622 | -39.1% |
| Other tangible fixed assets | 26 | €5,122 | €5,122 | = | 0.0% |
| Financial fixed assets | 28 | €1,728 | €1,836 | +€108 | +6.3% |
| Current assets | 29/58 | €172,898 | €192,482 | +€19,584 | +11.3% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Trade receivables | 290 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €142,851 | €162,843 | +€19,992 | +14.0% |
| Trade receivables | 40 | €74,001 | €83,144 | +€9,143 | +12.4% |
| Other amounts receivable | 41 | €68,850 | €79,700 | +€10,849 | +15.8% |
| Deferred charges and accrued income | 490/1 | €5,047 | €4,638 | -€408 | -8.1% |
| Total equity and liabilities | 10/49 | €195,052 | €213,123 | +€18,070 | +9.3% |
| Equity | 10/15 | €153,521 | €161,203 | +€7,681 | +5.0% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €40,342 | €48,024 | +€7,681 | +19.0% |
| Non-distributable reserves | 130/1 | €13,125 | €13,125 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,125 | €13,125 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €17,217 | €24,899 | +€7,681 | +44.6% |
| Profit (loss) carried forward | 14 | €3,179 | €3,179 | = | 0.0% |
| Amounts payable | 17/49 | €41,531 | €51,920 | +€10,389 | +25.0% |
| Amounts payable within one year | 42/48 | €41,531 | €51,920 | +€10,389 | +25.0% |
| Financial debts | 43 | €38,522 | €48,324 | +€9,802 | +25.4% |
| Credit institutions | 430/8 | €38,522 | €48,324 | +€9,802 | +25.4% |
| Trade debts | 44 | €2,759 | €2,828 | +€69 | +2.5% |
| Suppliers | 440/4 | €2,759 | €2,828 | +€69 | +2.5% |
| Taxes, remuneration and social security | 45 | €250 | €768 | +€518 | +207% |
| Taxes | 450/3 | €250 | €768 | +€518 | +207% |
| Non-recurring operating income | 76A | - | €8,000 | +€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,606 | €1,622 | -€984 | -37.8% |
| Other operating charges | 640/8 | €3,985 | €2,491 | -€1,494 | -37.5% |
| Gross operating margin | 9900 | €214 | €8,138 | +€7,923 | +3,695% |
| Operating profit (loss) | 9901 | -€6,377 | €4,025 | +€10,401 | |
| Financial income | 75/76B | €7,659 | €9,947 | +€2,288 | +29.9% |
| Recurring financial income | 75 | €7,659 | €9,947 | +€2,288 | +29.9% |
| Financial charges | 65/66B | €2,146 | €5,522 | +€3,377 | +157% |
| Recurring financial charges | 65 | €2,146 | €5,522 | +€3,377 | +157% |
| Profit (loss) for the period before taxes | 9903 | -€863 | €8,450 | +€9,312 | |
| Income taxes | 67/77 | €250 | €768 | +€518 | +207% |
| Profit (loss) for the period | 9904 | -€1,113 | €7,681 | +€8,794 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,113 | €7,681 | +€8,794 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.