SHOPAHOLIC: 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.
SHOPAHOLIC
Largest movements
- Deferred charges and accrued income -€9,615
down €9,615 (-99.3%), from €9,686 to €71
- Tangible fixed assets -€8,377
down €8,377 (-30.0%), from €27,922 to €19,545
of which Furniture and vehicles: -€8,027
- Stocks and contracts -€935
down €935 (-100%), from €935 to €0
- Profit (loss) carried forward -€30,312
down €30,312 (-354%), from -€8,559 to -€38,870
- Other debts +€26,580
up €26,580 (+296%), from €8,991 to €35,571
- Debts after one year -€6,307
down €6,307 (-37.4%), from €16,854 to €10,547
- Trade debts -€4,793
down €4,793 (-69.1%), from €6,935 to €2,142
- Advances received -€3,300
down €3,300 (-100%), from €3,300 to €0
- Gross operating margin -€2,990
down €2,990 (-64.0%), from -€4,673 to -€7,663
- Financial charges +€1,055
up €1,055 (+88.6%), from €1,191 to €2,246
- Staff costs +€589
up €589 (+116%), from €508 to €1,097
- Depreciation -€578
down €578 (-6.5%), from €8,955 to €8,377
- Other operating charges -€347
down €347 (-20.6%), from €1,684 to €1,337
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,632 | €21,449 | -€19,183 | -47.2% |
| Fixed assets | 21/28 | €27,922 | €19,545 | -€8,377 | -30.0% |
| Tangible fixed assets | 22/27 | €27,922 | €19,545 | -€8,377 | -30.0% |
| Land and buildings | 22 | €871 | €694 | -€177 | -20.3% |
| Plant, machinery and equipment | 23 | €276 | €103 | -€173 | -62.8% |
| Furniture and vehicles | 24 | €26,775 | €18,749 | -€8,027 | -30.0% |
| Current assets | 29/58 | €12,710 | €1,904 | -€10,806 | -85.0% |
| Stocks and contracts in progress | 3 | €935 | €0 | -€935 | -100% |
| Stocks | 30/36 | €935 | €0 | -€935 | -100% |
| Amounts receivable within one year | 40/41 | €1,806 | €1,668 | -€138 | -7.6% |
| Trade receivables | 40 | €1,806 | €516 | -€1,290 | -71.4% |
| Other amounts receivable | 41 | - | €1,152 | +€1,152 | |
| Cash at bank and in hand | 54/58 | €283 | €165 | -€118 | -41.7% |
| Deferred charges and accrued income | 490/1 | €9,686 | €71 | -€9,615 | -99.3% |
| Total equity and liabilities | 10/49 | €40,632 | €21,449 | -€19,183 | -47.2% |
| Equity | 10/15 | -€5,559 | -€35,870 | -€30,312 | -545% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,559 | -€38,870 | -€30,312 | -354% |
| Amounts payable | 17/49 | €46,191 | €57,320 | +€11,129 | +24.1% |
| Amounts payable after more than one year | 17 | €16,854 | €10,547 | -€6,307 | -37.4% |
| Financial debts | 170/4 | €16,854 | €10,547 | -€6,307 | -37.4% |
| Amounts payable within one year | 42/48 | €29,337 | €44,677 | +€15,339 | +52.3% |
| Current portion of amounts payable after more than one year | 42 | €7,169 | €6,815 | -€354 | -4.9% |
| Trade debts | 44 | €6,935 | €2,142 | -€4,793 | -69.1% |
| Suppliers | 440/4 | €6,935 | €2,142 | -€4,793 | -69.1% |
| Advances received on contracts in progress | 46 | €3,300 | €0 | -€3,300 | -100% |
| Taxes, remuneration and social security | 45 | €2,942 | €148 | -€2,794 | -95.0% |
| Taxes | 450/3 | €2,942 | €148 | -€2,794 | -95.0% |
| Other amounts payable | 47/48 | €8,991 | €35,571 | +€26,580 | +296% |
| Accrued charges and deferred income | 492/3 | - | €2,096 | +€2,096 | |
| Remuneration, social security and pensions | 62 | €508 | €1,097 | +€589 | +116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,955 | €8,377 | -€578 | -6.5% |
| Other operating charges | 640/8 | €1,684 | €1,337 | -€347 | -20.6% |
| Non-recurring operating charges | 66A | - | €204 | +€204 | |
| Gross operating margin | 9900 | -€4,673 | -€7,663 | -€2,990 | -64.0% |
| Operating profit (loss) | 9901 | -€15,819 | -€18,677 | -€2,858 | -18.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,191 | €2,246 | +€1,055 | +88.6% |
| Recurring financial charges | 65 | €1,191 | €2,246 | +€1,055 | +88.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,010 | -€20,922 | -€3,912 | -23.0% |
| Income taxes | 67/77 | - | €5 | +€5 | |
| Profit (loss) for the period | 9904 | -€17,010 | -€20,927 | -€3,917 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,010 | -€20,927 | -€3,917 | -23.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.