SHOP TECHNICS: 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 TECHNICS
Largest movements
- Cash +€7,873
up €7,873 (+24.3%), from €32,334 to €40,207
mainly Depreciation (+€5,693) and Net result for the year (+€2,827)
- Tangible fixed assets -€4,021
down €4,021 (-4.2%), from €96,098 to €92,077
of which Land and buildings: -€7,233
- Receivables within one year -€1,375
down €1,375 (-53.2%), from €2,586 to €1,211
of which Other amounts receivable: -€1,220
- Reserves +€2,800
up €2,800 (+4.8%), from €57,762 to €60,562
of which Distributable reserves: +€9,857
- Other operating charges +€1,010
up €1,010 (+31.1%), from €3,247 to €4,257
- Gross operating margin -€787
down €787 (-5.2%), from €15,088 to €14,301
- Taxes -€658
down €658 (-33.3%), from €1,973 to €1,316
- Depreciation +€225
up €225 (+4.1%), from €5,468 to €5,693
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 | €132,502 | €134,997 | +€2,495 | +1.9% |
| Fixed assets | 21/28 | €96,098 | €92,077 | -€4,021 | -4.2% |
| Tangible fixed assets | 22/27 | €96,098 | €92,077 | -€4,021 | -4.2% |
| Land and buildings | 22 | €88,545 | €81,312 | -€7,233 | -8.2% |
| Plant, machinery and equipment | 23 | €7,553 | €10,765 | +€3,212 | +42.5% |
| Current assets | 29/58 | €36,404 | €42,920 | +€6,516 | +17.9% |
| Amounts receivable within one year | 40/41 | €2,586 | €1,211 | -€1,375 | -53.2% |
| Trade receivables | 40 | €155 | - | -€155 | |
| Other amounts receivable | 41 | €2,431 | €1,211 | -€1,220 | -50.2% |
| Cash at bank and in hand | 54/58 | €32,334 | €40,207 | +€7,873 | +24.3% |
| Deferred charges and accrued income | 490/1 | €1,484 | €1,502 | +€18 | +1.2% |
| Total equity and liabilities | 10/49 | €132,502 | €134,997 | +€2,495 | +1.9% |
| Equity | 10/15 | €130,885 | €133,712 | +€2,827 | +2.2% |
| Contributions | 10/11 | €70,567 | €70,567 | -€0 | 0.0% |
| Reserves | 13 | €57,762 | €60,562 | +€2,800 | +4.8% |
| Non-distributable reserves | 130/1 | €7,057 | - | -€7,057 | |
| Reserves not available under the articles | 1311 | €7,057 | - | -€7,057 | |
| Distributable reserves | 133 | €50,705 | €60,562 | +€9,857 | +19.4% |
| Profit (loss) carried forward | 14 | €2,556 | €2,583 | +€27 | +1.1% |
| Amounts payable | 17/49 | €1,617 | €1,285 | -€332 | -20.5% |
| Amounts payable within one year | 42/48 | €1,617 | €1,285 | -€332 | -20.5% |
| Trade debts | 44 | €1,617 | €1,285 | -€332 | -20.5% |
| Suppliers | 440/4 | €1,617 | €1,285 | -€332 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,468 | €5,693 | +€225 | +4.1% |
| Other operating charges | 640/8 | €3,247 | €4,257 | +€1,010 | +31.1% |
| Gross operating margin | 9900 | €15,088 | €14,301 | -€787 | -5.2% |
| Operating profit (loss) | 9901 | €6,374 | €4,351 | -€2,022 | -31.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €162 | €209 | +€47 | +29.0% |
| Recurring financial charges | 65 | €162 | €209 | +€47 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €6,213 | €4,143 | -€2,070 | -33.3% |
| Income taxes | 67/77 | €1,973 | €1,316 | -€658 | -33.3% |
| Profit (loss) for the period | 9904 | €4,240 | €2,827 | -€1,412 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,240 | €2,827 | -€1,412 | -33.3% |
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 7 October 2026 via checked.be.