ShopBE: 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.
What changed
ShopBE
NACE 46.349, Wholesale of beverages, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€130,707
2024 · €38,032+€92,675
Equity
€674,934
2024 · €544,228+€130,707
Cash
€139,381
2024 · €32,654+€106,726
Balance sheet total
€3.1m
2024 · €2.7m+€421,008
Largest movements
Assets
- Receivables within one year +€342,072
up €342,072 (+41.4%), from €826,461 to €1.2m
of which Trade receivables: +€361,812
- Cash +€106,726
up €106,726 (+326.8%), from €32,654 to €139,381
mainly Other debts (+€322,074) and Net result for the year (+€130,707)
Equity and liabilities
- Other debts +€322,074
new in 2025: €322,074
- Profit (loss) carried forward +€130,707
up €130,707 (+24.4%), from €536,068 to €666,774
- Tax, wage and social debts +€59,020
up €59,020 (+142.0%), from €41,573 to €100,593
of which Taxes: +€60,929
- Debts after one year -€51,678
down €51,678 (-26.7%), from €193,733 to €142,055
Income statement
- Gross operating margin +€264,466
up €264,466 (+63.3%), from €418,088 to €682,553
- Other operating charges +€175,833
up €175,833 (+7834.9%), from €2,244 to €178,077
- Taxes +€36,207
up €36,207 (+235.5%), from €15,373 to €51,580
- Write-downs -€34,806
new in 2025: -€34,806
- Staff costs +€21,011
up €21,011 (+8.3%), from €253,632 to €274,643
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.
Result 2024
€38,032
Gross operating margin
+€264,466
Staff costs
-€21,011
Depreciation
+€9,567
Write-downs
+€34,806
Other operating charges
-€175,833
Financial income
-€2,521
Financial charges
+€19,407
Taxes
-€36,207
Result 2025
€130,707
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.
From operations
+€184,539
Investment
-€19,562
Financing
-€58,250
Cash 2024
€32,654
From operations (derived)
+€184,539
Net result for the year
+€130,707
Depreciation
+€31,155
Stocks and contracts
+€18,327
Receivables within one year
-€342,072
Deferred charges and accrued income
-€2,128
Trade debts
-€11,058
Tax, wage and social debts
+€59,020
Advances received
-€9,540
Other debts
+€322,074
Accrued charges and deferred income
-€11,945
Investment (derived)
-€19,562
Investment in fixed assets (net)
-€19,562
Financing
-€58,250
Debts after one year
-€51,678
Current portion of long-term debt
-€6,572
Cash 2025
€139,381
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,689,583 | €3,110,591 | +€421,008 | +15.7% |
| Fixed assets | 21/28 | €101,917 | €90,325 | -€11,593 | -11.4% |
| Tangible fixed assets | 22/27 | €97,792 | €90,325 | -€7,468 | -7.6% |
| Plant, machinery and equipment | 23 | €24,835 | €29,800 | +€4,965 | +20.0% |
| Furniture and vehicles | 24 | €9,685 | €2,520 | -€7,164 | -74.0% |
| Other tangible fixed assets | 26 | €63,272 | €58,004 | -€5,268 | -8.3% |
| Financial fixed assets | 28 | €4,125 | - | -€4,125 | |
| Current assets | 29/58 | €2,587,666 | €3,020,266 | +€432,600 | +16.7% |
| Stocks and contracts in progress | 3 | €1,720,970 | €1,702,644 | -€18,327 | -1.1% |
| Stocks | 30/36 | €1,720,970 | €1,702,644 | -€18,327 | -1.1% |
| Amounts receivable within one year | 40/41 | €826,461 | €1,168,533 | +€342,072 | +41.4% |
| Trade receivables | 40 | €781,721 | €1,143,533 | +€361,812 | +46.3% |
| Other amounts receivable | 41 | €44,740 | €25,000 | -€19,740 | -44.1% |
| Cash at bank and in hand | 54/58 | €32,654 | €139,381 | +€106,726 | +326.8% |
| Deferred charges and accrued income | 490/1 | €7,580 | €9,708 | +€2,128 | +28.1% |
| Total equity and liabilities | 10/49 | €2,689,583 | €3,110,591 | +€421,008 | +15.7% |
| Equity | 10/15 | €544,228 | €674,934 | +€130,707 | +24.0% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €536,068 | €666,774 | +€130,707 | +24.4% |
| Amounts payable | 17/49 | €2,145,355 | €2,435,656 | +€290,301 | +13.5% |
| Amounts payable after more than one year | 17 | €193,733 | €142,055 | -€51,678 | -26.7% |
| Financial debts | 170/4 | €193,733 | €142,055 | -€51,678 | -26.7% |
| Amounts payable within one year | 42/48 | €1,936,537 | €2,290,460 | +€353,924 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €58,250 | €51,678 | -€6,572 | -11.3% |
| Financial debts | 43 | €750,000 | €750,000 | = | 0.0% |
| Credit institutions | 430/8 | €750,000 | €750,000 | = | 0.0% |
| Trade debts | 44 | €1,077,173 | €1,066,116 | -€11,058 | -1.0% |
| Suppliers | 440/4 | €1,077,173 | €1,066,116 | -€11,058 | -1.0% |
| Advances received on contracts in progress | 46 | €9,540 | - | -€9,540 | |
| Taxes, remuneration and social security | 45 | €41,573 | €100,593 | +€59,020 | +142.0% |
| Taxes | 450/3 | €15,373 | €76,302 | +€60,929 | +396.3% |
| Remuneration and social security | 454/9 | €26,200 | €24,291 | -€1,909 | -7.3% |
| Other amounts payable | 47/48 | - | €322,074 | +€322,074 | |
| Accrued charges and deferred income | 492/3 | €15,086 | €3,141 | -€11,945 | -79.2% |
| Non-recurring operating income | 76A | - | €27,277 | +€27,277 | |
| Remuneration, social security and pensions | 62 | €253,632 | €274,643 | +€21,011 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,722 | €31,155 | -€9,567 | -23.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€34,806 | -€34,806 | |
| Other operating charges | 640/8 | €2,244 | €178,077 | +€175,833 | +7834.9% |
| Gross operating margin | 9900 | €418,088 | €682,553 | +€264,466 | +63.3% |
| Operating profit (loss) | 9901 | €121,489 | €233,485 | +€111,995 | +92.2% |
| Financial income | 75/76B | €3,228 | €708 | -€2,521 | -78.1% |
| Recurring financial income | 75 | €3,228 | €708 | -€2,521 | -78.1% |
| Financial charges | 65/66B | €71,312 | €51,905 | -€19,407 | -27.2% |
| Recurring financial charges | 65 | €71,312 | €51,905 | -€19,407 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €53,405 | €182,287 | +€128,882 | +241.3% |
| Income taxes | 67/77 | €15,373 | €51,580 | +€36,207 | +235.5% |
| Profit (loss) for the period | 9904 | €38,032 | €130,707 | +€92,675 | +243.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,032 | €130,707 | +€92,675 | +243.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.