ShopPlus: 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.
ShopPlus
Largest movements
- Cash -€17,354
down €17,354 (-33.9%), from €51,145 to €33,791
mainly Contributions, distributions and other (-€20,000) and Receivables within one year (-€13,306)
- Receivables within one year +€13,306
up €13,306 (+94.9%), from €14,019 to €27,325
of which Trade receivables: +€18,524
- Tangible fixed assets -€1,160
down €1,160 (-71.7%), from €1,618 to €458
of which Furniture and vehicles: -€1,160
- Stocks and contracts -€814
down €814 (-100%), from €814 to €0
- Other debts -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Tax, wage and social debts +€4,341
up €4,341, from €0 to €4,341
- Reserves -€1,685
down €1,685 (-4.9%), from €34,283 to €32,598
- Accrued charges and deferred income +€1,024
new in 2025: €1,024
- Trade debts +€794
up €794 (+391%), from €203 to €997
- Gross operating margin -€5,115
down €5,115 (-16.5%), from €31,074 to €25,959
- Financial income +€1,744
up €1,744 (+1,496%), from €117 to €1,861
- Taxes +€432
up €432 (+7.6%), from €5,674 to €6,106
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 | €70,686 | €65,160 | -€5,526 | -7.8% |
| Fixed assets | 21/28 | €3,848 | €2,688 | -€1,160 | -30.1% |
| Tangible fixed assets | 22/27 | €1,618 | €458 | -€1,160 | -71.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,618 | €458 | -€1,160 | -71.7% |
| Financial fixed assets | 28 | €2,230 | €2,230 | = | 0.0% |
| Current assets | 29/58 | €66,838 | €62,472 | -€4,366 | -6.5% |
| Stocks and contracts in progress | 3 | €814 | €0 | -€814 | -100% |
| Stocks | 30/36 | €814 | €0 | -€814 | -100% |
| Amounts receivable within one year | 40/41 | €14,019 | €27,325 | +€13,306 | +94.9% |
| Trade receivables | 40 | €8,800 | €27,325 | +€18,524 | +210% |
| Other amounts receivable | 41 | €5,218 | €0 | -€5,218 | -100% |
| Cash at bank and in hand | 54/58 | €51,145 | €33,791 | -€17,354 | -33.9% |
| Deferred charges and accrued income | 490/1 | €860 | €1,357 | +€497 | +57.8% |
| Total equity and liabilities | 10/49 | €70,686 | €65,160 | -€5,526 | -7.8% |
| Equity | 10/15 | €40,483 | €38,798 | -€1,685 | -4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,283 | €32,598 | -€1,685 | -4.9% |
| Distributable reserves | 133 | €34,283 | €32,598 | -€1,685 | -4.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €30,203 | €26,362 | -€3,841 | -12.7% |
| Amounts payable within one year | 42/48 | €30,203 | €25,338 | -€4,865 | -16.1% |
| Trade debts | 44 | €203 | €997 | +€794 | +391% |
| Suppliers | 440/4 | €203 | €997 | +€794 | +391% |
| Taxes, remuneration and social security | 45 | €0 | €4,341 | +€4,341 | |
| Taxes | 450/3 | €0 | €4,341 | +€4,341 | |
| Other amounts payable | 47/48 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Accrued charges and deferred income | 492/3 | - | €1,024 | +€1,024 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,251 | €1,160 | -€91 | -7.3% |
| Other operating charges | 640/8 | €2,098 | €2,183 | +€85 | +4.1% |
| Gross operating margin | 9900 | €31,074 | €25,959 | -€5,115 | -16.5% |
| Operating profit (loss) | 9901 | €27,725 | €22,616 | -€5,109 | -18.4% |
| Financial income | 75/76B | €117 | €1,861 | +€1,744 | +1,496% |
| Recurring financial income | 75 | €117 | €1,861 | +€1,744 | +1,496% |
| Financial charges | 65/66B | €59 | €55 | -€4 | -6.0% |
| Recurring financial charges | 65 | €59 | €55 | -€4 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €27,783 | €24,421 | -€3,362 | -12.1% |
| Income taxes | 67/77 | €5,674 | €6,106 | +€432 | +7.6% |
| Profit (loss) for the period | 9904 | €22,109 | €18,315 | -€3,793 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,109 | €18,315 | -€3,793 | -17.2% |
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 19 October 2026 via checked.be.