SHOP730: 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.
SHOP730
Largest movements
- Tangible fixed assets -€42,088
down €42,088 (-83.5%), from €50,385 to €8,297
of which Land and buildings: -€43,234
- Cash -€11,863
down €11,863 (-10.4%), from €114,065 to €102,202
mainly Contributions, distributions and other (-€65,590) and Other debts (-€25,741)
- Receivables within one year -€11,770
down €11,770 (-68.2%), from €17,246 to €5,476
of which Other amounts receivable: -€10,093
- Stocks and contracts +€5,688
up €5,688 (+27.2%), from €20,878 to €26,565
- Other debts -€25,741
down €25,741 (-56.1%), from €45,898 to €20,156
- Reserves -€21,437
down €21,437 (-23.5%), from €91,383 to €69,946
of which Distributable reserves: -€21,350
- Debts after one year -€8,687
down €8,687 (-100.0%), from €8,687 to €0
- Current portion of long-term debt -€3,816
down €3,816 (-30.5%), from €12,503 to €8,687
- Tax, wage and social debts +€2,751
up €2,751 (+17.7%), from €15,498 to €18,248
of which Remuneration and social security: +€1,907
- Depreciation -€4,086
down €4,086 (-23.6%), from €17,327 to €13,241
- Taxes +€3,365
up €3,365 (+24.6%), from €13,680 to €17,045
- Gross operating margin -€3,231
down €3,231 (-1.8%), from €183,769 to €180,538
- Staff costs +€3,164
up €3,164 (+3.6%), from €87,131 to €90,295
- Financial income +€2,726
up €2,726 (+408.3%), from €668 to €3,393
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 | €205,432 | €145,890 | -€59,543 | -29.0% |
| Fixed assets | 21/28 | €50,610 | €8,522 | -€42,088 | -83.2% |
| Tangible fixed assets | 22/27 | €50,385 | €8,297 | -€42,088 | -83.5% |
| Land and buildings | 22 | €44,564 | €1,331 | -€43,234 | -97.0% |
| Plant, machinery and equipment | 23 | €2,509 | €1,914 | -€595 | -23.7% |
| Furniture and vehicles | 24 | €909 | €5,053 | +€4,144 | +456.0% |
| Other tangible fixed assets | 26 | €2,403 | €0 | -€2,403 | -100.0% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €154,822 | €137,367 | -€17,455 | -11.3% |
| Stocks and contracts in progress | 3 | €20,878 | €26,565 | +€5,688 | +27.2% |
| Stocks | 30/36 | €20,878 | €26,565 | +€5,688 | +27.2% |
| Amounts receivable within one year | 40/41 | €17,246 | €5,476 | -€11,770 | -68.2% |
| Trade receivables | 40 | €7,151 | €5,474 | -€1,678 | -23.5% |
| Other amounts receivable | 41 | €10,095 | €2 | -€10,093 | -100.0% |
| Cash at bank and in hand | 54/58 | €114,065 | €102,202 | -€11,863 | -10.4% |
| Deferred charges and accrued income | 490/1 | €2,633 | €3,124 | +€491 | +18.6% |
| Total equity and liabilities | 10/49 | €205,432 | €145,890 | -€59,543 | -29.0% |
| Equity | 10/15 | €109,983 | €88,546 | -€21,437 | -19.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €91,383 | €69,946 | -€21,437 | -23.5% |
| Tax-exempt reserves | 132 | €488 | €401 | -€87 | -17.8% |
| Distributable reserves | 133 | €90,895 | €69,545 | -€21,350 | -23.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €251 | €207 | -€45 | -17.8% |
| Deferred taxes | 168 | €251 | €207 | -€45 | -17.8% |
| Amounts payable | 17/49 | €95,198 | €57,137 | -€38,061 | -40.0% |
| Amounts payable after more than one year | 17 | €8,687 | €0 | -€8,687 | -100.0% |
| Financial debts | 170/4 | €8,687 | €0 | -€8,687 | -100.0% |
| Amounts payable within one year | 42/48 | €85,402 | €56,029 | -€29,373 | -34.4% |
| Current portion of amounts payable after more than one year | 42 | €12,503 | €8,687 | -€3,816 | -30.5% |
| Trade debts | 44 | €11,504 | €8,938 | -€2,566 | -22.3% |
| Suppliers | 440/4 | €11,504 | €8,938 | -€2,566 | -22.3% |
| Taxes, remuneration and social security | 45 | €15,498 | €18,248 | +€2,751 | +17.7% |
| Taxes | 450/3 | €5,956 | €6,799 | +€844 | +14.2% |
| Remuneration and social security | 454/9 | €9,542 | €11,449 | +€1,907 | +20.0% |
| Other amounts payable | 47/48 | €45,898 | €20,156 | -€25,741 | -56.1% |
| Accrued charges and deferred income | 492/3 | €1,109 | €1,108 | -€2 | -0.2% |
| Non-recurring operating income | 76A | - | €3,527 | +€3,527 | |
| Remuneration, social security and pensions | 62 | €87,131 | €90,295 | +€3,164 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,327 | €13,241 | -€4,086 | -23.6% |
| Other operating charges | 640/8 | €3,799 | €3,261 | -€539 | -14.2% |
| Gross operating margin | 9900 | €183,769 | €180,538 | -€3,231 | -1.8% |
| Operating profit (loss) | 9901 | €75,512 | €73,742 | -€1,771 | -2.3% |
| Financial income | 75/76B | €668 | €3,393 | +€2,726 | +408.3% |
| Recurring financial income | 75 | €668 | €3,393 | +€2,726 | +408.3% |
| Financial charges | 65/66B | €16,896 | €15,982 | -€914 | -5.4% |
| Recurring financial charges | 65 | €16,896 | €15,982 | -€914 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €59,284 | €61,154 | +€1,870 | +3.2% |
| Transfer from deferred taxes | 780 | €45 | €45 | = | 0.0% |
| Income taxes | 67/77 | €13,680 | €17,045 | +€3,365 | +24.6% |
| Profit (loss) for the period | 9904 | €45,649 | €44,153 | -€1,496 | -3.3% |
| Transfer from tax-exempt reserves | 789 | €87 | €87 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,736 | €44,240 | -€1,496 | -3.3% |
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 6 October 2026 via checked.be.