Shopping 2000: 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.
Shopping 2000
Largest movements
- Receivables within one year -€39,393
down €39,393 (-15.3%), from €257,511 to €218,118
of which Trade receivables: -€50,000
- Cash -€21,794
down €21,794 (-28.9%), from €75,460 to €53,666
mainly Trade debts (-€118,000) and Investment in fixed assets (net) (-€35,721)
- Tangible fixed assets +€17,157
up €17,157 (+36.2%), from €47,332 to €64,489
of which Furniture and vehicles: +€27,779
- Trade debts -€118,000
down €118,000 (-17.9%), from €660,083 to €542,083
- Profit (loss) carried forward +€43,066
up €43,066 (+106%), from €40,628 to €83,694
- Tax, wage and social debts +€27,440
up €27,440 (+34.5%), from €79,554 to €106,994
of which Remuneration and social security: +€14,940
- Turnover +€733,860
up €733,860 (+8.6%), from €8.6m to €9.3m
- Purchases and services +€688,931
up €688,931 (+8.6%), from €8.0m to €8.7m
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 | €907,423 | €859,929 | -€47,494 | -5.2% |
| Fixed assets | 21/28 | €53,473 | €70,630 | +€17,157 | +32.1% |
| Tangible fixed assets | 22/27 | €47,332 | €64,489 | +€17,157 | +36.2% |
| Land and buildings | 22 | €1,037 | €997 | -€40 | -3.9% |
| Plant, machinery and equipment | 23 | €28,229 | €20,873 | -€7,356 | -26.1% |
| Furniture and vehicles | 24 | €797 | €28,576 | +€27,779 | +3,485% |
| Other tangible fixed assets | 26 | €17,269 | €14,043 | -€3,226 | -18.7% |
| Financial fixed assets | 28 | €6,141 | €6,141 | = | 0.0% |
| Current assets | 29/58 | €853,950 | €789,299 | -€64,651 | -7.6% |
| Stocks and contracts in progress | 3 | €520,979 | €517,515 | -€3,464 | -0.7% |
| Stocks | 30/36 | €520,979 | €517,515 | -€3,464 | -0.7% |
| Amounts receivable within one year | 40/41 | €257,511 | €218,118 | -€39,393 | -15.3% |
| Trade receivables | 40 | €130,000 | €80,000 | -€50,000 | -38.5% |
| Other amounts receivable | 41 | €127,511 | €138,118 | +€10,607 | +8.3% |
| Cash at bank and in hand | 54/58 | €75,460 | €53,666 | -€21,794 | -28.9% |
| Total equity and liabilities | 10/49 | €907,423 | €859,929 | -€47,494 | -5.2% |
| Equity | 10/15 | €167,786 | €210,852 | +€43,066 | +25.7% |
| Contributions | 10/11 | €69,000 | €69,000 | = | 0.0% |
| Capital | 10 | €69,000 | €69,000 | = | 0.0% |
| Issued capital | 100 | €69,000 | €69,000 | = | 0.0% |
| Reserves | 13 | €58,158 | €58,158 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,900 | €6,900 | = | 0.0% |
| Legal reserve | 130 | €6,900 | €6,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €51,258 | €51,258 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,628 | €83,694 | +€43,066 | +106% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €739,637 | €649,077 | -€90,560 | -12.2% |
| Amounts payable within one year | 42/48 | €739,637 | €649,077 | -€90,560 | -12.2% |
| Trade debts | 44 | €660,083 | €542,083 | -€118,000 | -17.9% |
| Suppliers | 440/4 | €660,083 | €542,083 | -€118,000 | -17.9% |
| Taxes, remuneration and social security | 45 | €79,554 | €106,994 | +€27,440 | +34.5% |
| Taxes | 450/3 | - | €12,500 | +€12,500 | |
| Remuneration and social security | 454/9 | €79,554 | €94,494 | +€14,940 | +18.8% |
| Turnover | 70 | €8,582,707 | €9,316,567 | +€733,860 | +8.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,965,538 | €8,654,469 | +€688,931 | +8.6% |
| Remuneration, social security and pensions | 62 | €565,414 | €576,376 | +€10,962 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,334 | €18,564 | -€45,770 | -71.1% |
| Other operating charges | 640/8 | €868 | €960 | +€92 | +10.6% |
| Gross operating margin | 9900 | €617,168 | €662,098 | +€44,930 | +7.3% |
| Operating profit (loss) | 9901 | -€13,448 | €66,198 | +€79,646 | |
| Financial charges | 65/66B | €11,172 | €10,632 | -€540 | -4.8% |
| Recurring financial charges | 65 | €11,172 | €10,632 | -€540 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€24,620 | €55,566 | +€80,186 | |
| Transfer from deferred taxes | 780 | €13,002 | - | -€13,002 | |
| Income taxes | 67/77 | - | €12,500 | +€12,500 | |
| Profit (loss) for the period | 9904 | -€11,618 | €43,066 | +€54,684 | |
| Transfer from tax-exempt reserves | 789 | €30,953 | - | -€30,953 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,335 | €43,066 | +€23,731 | +123% |
Source: filed annual accounts (NBB), financial years ended 28 February 2023 and 29 February 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.