SHOP & SERVICES: 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 & SERVICES
Largest movements
- Cash -€44,982
down €44,982 (-62.4%), from €72,132 to €27,150
mainly Net result for the year (-€72,308) and Investment in fixed assets (net) (-€48,622)
- Tangible fixed assets +€42,491
up €42,491 (+15,451%), from €275 to €42,766
of which Plant, machinery and equipment: +€42,546
- Receivables within one year +€8,340
up €8,340 (+62.5%), from €13,348 to €21,688
of which Other amounts receivable: +€9,532
- Stocks and contracts -€1,912
down €1,912 (-4.6%), from €41,947 to €40,035
- Profit (loss) carried forward -€61,469
down €61,469, from €4,894 to -€56,575
- Other debts +€39,354
up €39,354 (+344%), from €11,446 to €50,801
- Trade debts +€33,574
up €33,574 (+47.2%), from €71,066 to €104,640
- Reserves -€10,839
down €10,839 (-85.4%), from €12,699 to €1,860
of which Distributable reserves: -€10,839
- Tax, wage and social debts +€3,894
up €3,894 (+25.8%), from €15,071 to €18,965
of which Remuneration and social security: +€4,027
- Staff costs +€39,727
up €39,727 (+56.7%), from €70,064 to €109,790
- Gross operating margin -€18,587
down €18,587 (-22.8%), from €81,600 to €63,014
- Other operating charges +€15,137
up €15,137 (+4,817%), from €314 to €15,451
- Depreciation +€6,077
up €6,077 (+11,048%), from €55 to €6,132
- Financial charges +€2,917
up €2,917 (+281%), from €1,038 to €3,956
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 | €127,703 | €132,217 | +€4,514 | +3.5% |
| Fixed assets | 21/28 | €275 | €42,766 | +€42,491 | +15,451% |
| Tangible fixed assets | 22/27 | €275 | €42,766 | +€42,491 | +15,451% |
| Plant, machinery and equipment | 23 | - | €42,546 | +€42,546 | |
| Furniture and vehicles | 24 | €275 | €220 | -€55 | -20.0% |
| Current assets | 29/58 | €127,428 | €89,451 | -€37,977 | -29.8% |
| Stocks and contracts in progress | 3 | €41,947 | €40,035 | -€1,912 | -4.6% |
| Stocks | 30/36 | €41,947 | €40,035 | -€1,912 | -4.6% |
| Amounts receivable within one year | 40/41 | €13,348 | €21,688 | +€8,340 | +62.5% |
| Trade receivables | 40 | €1,387 | €195 | -€1,192 | -85.9% |
| Other amounts receivable | 41 | €11,961 | €21,493 | +€9,532 | +79.7% |
| Cash at bank and in hand | 54/58 | €72,132 | €27,150 | -€44,982 | -62.4% |
| Deferred charges and accrued income | 490/1 | - | €577 | +€577 | |
| Total equity and liabilities | 10/49 | €127,703 | €132,217 | +€4,514 | +3.5% |
| Equity | 10/15 | €29,993 | -€42,315 | -€72,308 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €12,699 | €1,860 | -€10,839 | -85.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,839 | - | -€10,839 | |
| Profit (loss) carried forward | 14 | €4,894 | -€56,575 | -€61,469 | |
| Amounts payable | 17/49 | €97,710 | €174,532 | +€76,822 | +78.6% |
| Amounts payable within one year | 42/48 | €97,583 | €174,405 | +€76,822 | +78.7% |
| Trade debts | 44 | €71,066 | €104,640 | +€33,574 | +47.2% |
| Suppliers | 440/4 | €71,066 | €104,640 | +€33,574 | +47.2% |
| Taxes, remuneration and social security | 45 | €15,071 | €18,965 | +€3,894 | +25.8% |
| Taxes | 450/3 | €1,136 | €1,003 | -€133 | -11.7% |
| Remuneration and social security | 454/9 | €13,935 | €17,962 | +€4,027 | +28.9% |
| Other amounts payable | 47/48 | €11,446 | €50,801 | +€39,354 | +344% |
| Accrued charges and deferred income | 492/3 | €126 | €126 | -€0 | -0.1% |
| Remuneration, social security and pensions | 62 | €70,064 | €109,790 | +€39,727 | +56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55 | €6,132 | +€6,077 | +11,048% |
| Other operating charges | 640/8 | €314 | €15,451 | +€15,137 | +4,817% |
| Gross operating margin | 9900 | €81,600 | €63,014 | -€18,587 | -22.8% |
| Operating profit (loss) | 9901 | €11,167 | -€68,359 | -€79,527 | |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €1,038 | €3,956 | +€2,917 | +281% |
| Recurring financial charges | 65 | €1,038 | €3,956 | +€2,917 | +281% |
| Profit (loss) for the period before taxes | 9903 | €10,129 | -€72,308 | -€82,437 | |
| Income taxes | 67/77 | €2,546 | - | -€2,546 | |
| Profit (loss) for the period | 9904 | €7,583 | -€72,308 | -€79,891 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,583 | -€72,308 | -€79,891 |
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 17 October 2026 via checked.be.