SHOPART: 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.
SHOPART
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Trade debts +€8,655
up €8,655 (+2.6%), from €330,609 to €339,264
- Profit (loss) carried forward -€7,279
down €7,279 (-0.9%), from -€768,834 to -€776,113
- Gross operating margin -€40,995
down €40,995, from €35,495 to -€5,500
- Depreciation -€9,522
no longer reported in 2025 (was €9,522)
- Other operating charges -€2,420
down €2,420 (-57.6%), from €4,199 to €1,779
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 | €365,046 | €366,565 | +€1,519 | +0.4% |
| Fixed assets | 21/28 | €136,790 | €136,790 | = | 0.0% |
| Intangible fixed assets | 21 | €14,666 | €14,666 | = | 0.0% |
| Tangible fixed assets | 22/27 | €122,124 | €122,124 | = | 0.0% |
| Land and buildings | 22 | €104,280 | €104,280 | = | 0.0% |
| Plant, machinery and equipment | 23 | €14,338 | €14,338 | = | 0.0% |
| Furniture and vehicles | 24 | €868 | €868 | = | 0.0% |
| Other tangible fixed assets | 26 | €2,639 | €2,639 | = | 0.0% |
| Current assets | 29/58 | €228,256 | €229,775 | +€1,519 | +0.7% |
| Amounts receivable within one year | 40/41 | €227,905 | €229,425 | +€1,519 | +0.7% |
| Trade receivables | 40 | €224,474 | €225,301 | +€828 | +0.4% |
| Other amounts receivable | 41 | €3,431 | €4,123 | +€692 | +20.2% |
| Cash at bank and in hand | 54/58 | €350 | €350 | = | 0.0% |
| Total equity and liabilities | 10/49 | €365,046 | €366,565 | +€1,519 | +0.4% |
| Equity | 10/15 | -€750,234 | -€757,513 | -€7,279 | -1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€768,834 | -€776,113 | -€7,279 | -0.9% |
| Amounts payable | 17/49 | €1,115,280 | €1,124,078 | +€8,799 | +0.8% |
| Amounts payable within one year | 42/48 | €1,115,280 | €1,124,078 | +€8,799 | +0.8% |
| Financial debts | 43 | €9,519 | €9,519 | = | 0.0% |
| Credit institutions | 430/8 | €9,519 | €9,519 | = | 0.0% |
| Trade debts | 44 | €330,609 | €339,264 | +€8,655 | +2.6% |
| Suppliers | 440/4 | €330,609 | €339,264 | +€8,655 | +2.6% |
| Taxes, remuneration and social security | 45 | €190 | €333 | +€144 | +75.8% |
| Taxes | 450/3 | €190 | €333 | +€144 | +75.8% |
| Other amounts payable | 47/48 | €774,963 | €774,963 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,522 | - | -€9,522 | |
| Other operating charges | 640/8 | €4,199 | €1,779 | -€2,420 | -57.6% |
| Gross operating margin | 9900 | €35,495 | -€5,500 | -€40,995 | |
| Operating profit (loss) | 9901 | €21,774 | -€7,279 | -€29,053 | |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Profit (loss) for the period before taxes | 9903 | €21,780 | -€7,279 | -€29,059 | |
| Profit (loss) for the period | 9904 | €21,780 | -€7,279 | -€29,059 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,780 | -€7,279 | -€29,059 |
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 26 October 2026 via checked.be.