SHOPPO: 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.
SHOPPO
Largest movements
- Cash +€4,767
up €4,767 (+67.1%), from €7,108 to €11,875
mainly Receivables within one year (+€3,196) and Net result for the year (+€2,129)
- Receivables within one year -€3,196
down €3,196 (-94.1%), from €3,398 to €202
of which Trade receivables: -€2,852
- Reserves +€2,000
up €2,000 (+57.1%), from €3,500 to €5,500
- Tax, wage and social debts -€744
down €744 (-21.0%), from €3,541 to €2,797
of which Remuneration and social security: -€1,880
- Trade debts +€258
up €258 (+7.6%), from €3,403 to €3,661
- Gross operating margin -€998
down €998 (-14.3%), from €6,991 to €5,993
- Depreciation +€985
up €985 (+981%), from €100 to €1,085
- Taxes -€742
down €742 (-44.7%), from €1,661 to €919
- Other operating charges +€435
up €435 (+33.1%), from €1,315 to €1,750
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 | €14,298 | €15,940 | +€1,642 | +11.5% |
| Fixed assets | 21/28 | €3,792 | €3,863 | +€71 | +1.9% |
| Tangible fixed assets | 22/27 | €3,400 | €3,471 | +€71 | +2.1% |
| Plant, machinery and equipment | 23 | - | €946 | +€946 | |
| Furniture and vehicles | 24 | €3,400 | €2,525 | -€875 | -25.7% |
| Financial fixed assets | 28 | €392 | €392 | = | 0.0% |
| Current assets | 29/58 | €10,506 | €12,077 | +€1,571 | +15.0% |
| Amounts receivable within one year | 40/41 | €3,398 | €202 | -€3,196 | -94.1% |
| Trade receivables | 40 | €2,904 | €52 | -€2,852 | -98.2% |
| Other amounts receivable | 41 | €494 | €150 | -€344 | -69.6% |
| Cash at bank and in hand | 54/58 | €7,108 | €11,875 | +€4,767 | +67.1% |
| Total equity and liabilities | 10/49 | €14,298 | €15,940 | +€1,642 | +11.5% |
| Equity | 10/15 | €7,353 | €9,482 | +€2,129 | +29.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €3,500 | €5,500 | +€2,000 | +57.1% |
| Distributable reserves | 133 | €3,500 | €5,500 | +€2,000 | +57.1% |
| Profit (loss) carried forward | 14 | €353 | €482 | +€129 | +36.6% |
| Amounts payable | 17/49 | €6,945 | €6,458 | -€487 | -7.0% |
| Amounts payable within one year | 42/48 | €6,945 | €6,458 | -€487 | -7.0% |
| Trade debts | 44 | €3,403 | €3,661 | +€258 | +7.6% |
| Suppliers | 440/4 | €3,403 | €3,661 | +€258 | +7.6% |
| Taxes, remuneration and social security | 45 | €3,541 | €2,797 | -€744 | -21.0% |
| Taxes | 450/3 | €1,661 | €2,797 | +€1,136 | +68.4% |
| Remuneration and social security | 454/9 | €1,880 | - | -€1,880 | |
| Other amounts payable | 47/48 | €2 | - | -€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100 | €1,085 | +€985 | +981% |
| Other operating charges | 640/8 | €1,315 | €1,750 | +€435 | +33.1% |
| Gross operating margin | 9900 | €6,991 | €5,993 | -€998 | -14.3% |
| Operating profit (loss) | 9901 | €5,576 | €3,158 | -€2,418 | -43.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €63 | €110 | +€47 | +74.7% |
| Recurring financial charges | 65 | €63 | €110 | +€47 | +74.7% |
| Profit (loss) for the period before taxes | 9903 | €5,513 | €3,048 | -€2,465 | -44.7% |
| Income taxes | 67/77 | €1,661 | €919 | -€742 | -44.7% |
| Profit (loss) for the period | 9904 | €3,853 | €2,129 | -€1,723 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,853 | €2,129 | -€1,723 | -44.7% |
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 25 October 2026 via checked.be.