SINGH EXPRESS SHOP: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
SINGH EXPRESS SHOP
Largest movements
- Tangible fixed assets -€7,170
down €7,170 (-24.5%), from €29,232 to €22,062
of which Furniture and vehicles: -€6,630
- Stocks and contracts -€3,205
down €3,205 (-3.8%), from €84,930 to €81,725
- Tax, wage and social debts -€31,554
down €31,554 (-84.8%), from €37,194 to €5,639
of which Taxes: -€22,968
- Other debts +€29,317
up €29,317 (+70.2%), from €41,761 to €71,078
- Trade debts -€7,787
down €7,787 (-54.9%), from €14,181 to €6,394
- Debts after one year -€6,055
down €6,055 (-33.5%), from €18,058 to €12,003
- Profit (loss) carried forward +€4,822
up €4,822 (+52.9%), from €9,111 to €13,933
- Staff costs -€76,216
down €76,216 (-99.7%), from €76,473 to €257
- Gross operating margin -€38,783
down €38,783 (-66.7%), from €58,119 to €19,336
- Other operating charges -€4,619
down €4,619 (-48.8%), from €9,462 to €4,843
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,236 | €121,303 | -€10,933 | -8.3% |
| Fixed assets | 21/28 | €29,232 | €22,062 | -€7,170 | -24.5% |
| Tangible fixed assets | 22/27 | €29,232 | €22,062 | -€7,170 | -24.5% |
| Plant, machinery and equipment | 23 | €3,857 | €3,316 | -€540 | -14.0% |
| Furniture and vehicles | 24 | €25,376 | €18,746 | -€6,630 | -26.1% |
| Current assets | 29/58 | €103,004 | €99,241 | -€3,763 | -3.7% |
| Stocks and contracts in progress | 3 | €84,930 | €81,725 | -€3,205 | -3.8% |
| Stocks | 30/36 | €84,930 | €81,725 | -€3,205 | -3.8% |
| Amounts receivable within one year | 40/41 | €6,782 | €7,437 | +€655 | +9.7% |
| Trade receivables | 40 | - | €206 | +€206 | |
| Other amounts receivable | 41 | €6,782 | €7,232 | +€449 | +6.6% |
| Cash at bank and in hand | 54/58 | €11,291 | €10,078 | -€1,213 | -10.7% |
| Total equity and liabilities | 10/49 | €132,236 | €121,303 | -€10,933 | -8.3% |
| Equity | 10/15 | €15,311 | €20,133 | +€4,822 | +31.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,111 | €13,933 | +€4,822 | +52.9% |
| Amounts payable | 17/49 | €116,925 | €101,170 | -€15,755 | -13.5% |
| Amounts payable after more than one year | 17 | €18,058 | €12,003 | -€6,055 | -33.5% |
| Financial debts | 170/4 | €18,058 | €12,003 | -€6,055 | -33.5% |
| Amounts payable within one year | 42/48 | €98,867 | €89,166 | -€9,701 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €5,731 | €6,055 | +€324 | +5.7% |
| Trade debts | 44 | €14,181 | €6,394 | -€7,787 | -54.9% |
| Suppliers | 440/4 | €14,181 | €6,394 | -€7,787 | -54.9% |
| Taxes, remuneration and social security | 45 | €37,194 | €5,639 | -€31,554 | -84.8% |
| Taxes | 450/3 | €23,958 | €989 | -€22,968 | -95.9% |
| Remuneration and social security | 454/9 | €13,236 | €4,650 | -€8,586 | -64.9% |
| Other amounts payable | 47/48 | €41,761 | €71,078 | +€29,317 | +70.2% |
| Remuneration, social security and pensions | 62 | €76,473 | €257 | -€76,216 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,170 | €7,170 | = | 0.0% |
| Other operating charges | 640/8 | €9,462 | €4,843 | -€4,619 | -48.8% |
| Gross operating margin | 9900 | €58,119 | €19,336 | -€38,783 | -66.7% |
| Operating profit (loss) | 9901 | -€34,986 | €7,066 | +€42,052 | |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €1,804 | €1,907 | +€103 | +5.7% |
| Recurring financial charges | 65 | €1,804 | €1,907 | +€103 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | -€36,781 | €5,159 | +€41,940 | |
| Income taxes | 67/77 | €318 | €337 | +€19 | +5.9% |
| Profit (loss) for the period | 9904 | -€37,099 | €4,822 | +€41,921 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,099 | €4,822 | +€41,921 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.