SHOP SERVICES CONCEPT: what changed
Two fiscal 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 CONCEPT
Largest movements
- Cash -€16,098
down €16,098 (-30.7%), from €52,426 to €36,328
mainly Trade debts (-€18,508) and Investment in fixed assets (net) (-€5,754)
- Tangible fixed assets +€4,058
up €4,058 (+68.1%), from €5,961 to €10,019
of which Other tangible fixed assets: +€5,115
- Stocks and contracts +€3,655
up €3,655 (+6.6%), from €55,424 to €59,079
- Receivables within one year +€2,749
up €2,749 (+67.6%), from €4,068 to €6,817
of which Other amounts receivable: +€2,507
- Trade debts -€18,508
down €18,508 (-35.6%), from €52,017 to €33,509
- Tax, wage and social debts +€5,879
up €5,879 (+514.8%), from €1,142 to €7,021
- Other debts +€3,749
up €3,749 (+672.1%), from €558 to €4,307
- Profit (loss) carried forward +€3,529
up €3,529, from -€3,430 to €100
- Gross operating margin +€25,150
up €25,150 (+357.1%), from €7,043 to €32,193
- Taxes +€4,825
up €4,825 (+1768.2%), from €273 to €5,098
- Other operating charges +€4,493
up €4,493 (+51.4%), from €8,743 to €13,236
- Financial charges +€2,486
up €2,486 (+378.7%), from €656 to €3,143
- Depreciation +€411
up €411 (+32.0%), from €1,285 to €1,696
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.
Cash bridge derived
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 | €118,487 | €113,137 | -€5,350 | -4.5% |
| Fixed assets | 21/28 | €5,961 | €10,019 | +€4,058 | +68.1% |
| Tangible fixed assets | 22/27 | €5,961 | €10,019 | +€4,058 | +68.1% |
| Plant, machinery and equipment | 23 | €4,646 | €3,589 | -€1,057 | -22.8% |
| Other tangible fixed assets | 26 | €1,315 | €6,430 | +€5,115 | +388.8% |
| Current assets | 29/58 | €112,526 | €103,118 | -€9,408 | -8.4% |
| Stocks and contracts in progress | 3 | €55,424 | €59,079 | +€3,655 | +6.6% |
| Stocks | 30/36 | €55,424 | €59,079 | +€3,655 | +6.6% |
| Amounts receivable within one year | 40/41 | €4,068 | €6,817 | +€2,749 | +67.6% |
| Trade receivables | 40 | €1,381 | €1,623 | +€242 | +17.5% |
| Other amounts receivable | 41 | €2,687 | €5,194 | +€2,507 | +93.3% |
| Cash at bank and in hand | 54/58 | €52,426 | €36,328 | -€16,098 | -30.7% |
| Deferred charges and accrued income | 490/1 | €608 | €894 | +€286 | +47.0% |
| Total equity and liabilities | 10/49 | €118,487 | €113,137 | -€5,350 | -4.5% |
| Equity | 10/15 | €64,770 | €68,300 | +€3,529 | +5.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,430 | €100 | +€3,529 | |
| Amounts payable | 17/49 | €53,717 | €44,837 | -€8,880 | -16.5% |
| Amounts payable within one year | 42/48 | €53,717 | €44,837 | -€8,880 | -16.5% |
| Trade debts | 44 | €52,017 | €33,509 | -€18,508 | -35.6% |
| Suppliers | 440/4 | €52,017 | €33,509 | -€18,508 | -35.6% |
| Taxes, remuneration and social security | 45 | €1,142 | €7,021 | +€5,879 | +514.8% |
| Taxes | 450/3 | €1,142 | €7,021 | +€5,879 | +514.8% |
| Other amounts payable | 47/48 | €558 | €4,307 | +€3,749 | +672.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,285 | €1,696 | +€411 | +32.0% |
| Other operating charges | 640/8 | €8,743 | €13,236 | +€4,493 | +51.4% |
| Gross operating margin | 9900 | €7,043 | €32,193 | +€25,150 | +357.1% |
| Operating profit (loss) | 9901 | -€2,984 | €17,261 | +€20,246 | |
| Financial income | 75/76B | €10 | €9 | -€1 | -10.4% |
| Recurring financial income | 75 | €10 | €9 | -€1 | -10.4% |
| Financial charges | 65/66B | €656 | €3,143 | +€2,486 | +378.7% |
| Recurring financial charges | 65 | €656 | €3,143 | +€2,486 | +378.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,631 | €14,128 | +€17,758 | |
| Income taxes | 67/77 | €273 | €5,098 | +€4,825 | +1768.2% |
| Profit (loss) for the period | 9904 | -€3,904 | €9,029 | +€12,933 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,904 | €9,029 | +€12,933 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.