SHOPNOSIS: 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.
SHOPNOSIS
Largest movements
- Intangible fixed assets +€79,851
up €79,851 (+77.0%), from €103,724 to €183,575
- Profit (loss) carried forward +€51,490
up €51,490 (+27.8%), from -€184,929 to -€133,439
- Trade debts +€27,639
up €27,639 (+94.2%), from €29,346 to €56,985
- Gross operating margin +€168,354
up €168,354, from -€49,240 to €119,114
- Depreciation +€40,315
up €40,315 (+168.0%), from €23,993 to €64,309
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 | €218,126 | €295,262 | +€77,136 | +35.4% |
| Fixed assets | 21/28 | €103,724 | €183,575 | +€79,851 | +77.0% |
| Intangible fixed assets | 21 | €103,724 | €183,575 | +€79,851 | +77.0% |
| Current assets | 29/58 | €114,402 | €111,686 | -€2,716 | -2.4% |
| Amounts receivable within one year | 40/41 | €107,028 | €105,443 | -€1,586 | -1.5% |
| Trade receivables | 40 | €101,313 | €103,008 | +€1,695 | +1.7% |
| Other amounts receivable | 41 | €5,715 | €2,435 | -€3,281 | -57.4% |
| Cash at bank and in hand | 54/58 | €6,913 | €5,770 | -€1,143 | -16.5% |
| Deferred charges and accrued income | 490/1 | €461 | €474 | +€13 | +2.8% |
| Total equity and liabilities | 10/49 | €218,126 | €295,262 | +€77,136 | +35.4% |
| Equity | 10/15 | €185,921 | €237,411 | +€51,490 | +27.7% |
| Contributions | 10/11 | €363,850 | €363,850 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,000 | - | -€7,000 | |
| Reserves not available under the articles | 1311 | €7,000 | - | -€7,000 | |
| Distributable reserves | 133 | - | €7,000 | +€7,000 | |
| Profit (loss) carried forward | 14 | -€184,929 | -€133,439 | +€51,490 | +27.8% |
| Amounts payable | 17/49 | €32,205 | €57,851 | +€25,646 | +79.6% |
| Amounts payable within one year | 42/48 | €32,205 | €57,851 | +€25,646 | +79.6% |
| Financial debts | 43 | €2,859 | €866 | -€1,993 | -69.7% |
| Credit institutions | 430/8 | €2,859 | €866 | -€1,993 | -69.7% |
| Trade debts | 44 | €29,346 | €56,985 | +€27,639 | +94.2% |
| Suppliers | 440/4 | €29,346 | €56,985 | +€27,639 | +94.2% |
| Non-recurring operating income | 76A | €473 | - | -€473 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,993 | €64,309 | +€40,315 | +168.0% |
| Other operating charges | 640/8 | €1,006 | €544 | -€463 | -46.0% |
| Gross operating margin | 9900 | -€49,240 | €119,114 | +€168,354 | |
| Operating profit (loss) | 9901 | -€74,240 | €54,262 | +€128,501 | |
| Financial income | 75/76B | €83 | €560 | +€478 | +578.0% |
| Recurring financial income | 75 | €83 | €560 | +€478 | +578.0% |
| Financial charges | 65/66B | €2,635 | €3,332 | +€697 | +26.4% |
| Recurring financial charges | 65 | €2,635 | €3,332 | +€697 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | -€76,792 | €51,490 | +€128,282 | |
| Profit (loss) for the period | 9904 | -€76,792 | €51,490 | +€128,282 | |
| Profit (loss) for the period to be appropriated | 9905 | -€76,792 | €51,490 | +€128,282 |
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 11 October 2026 via checked.be.