Swipe & Shop: what changed
Two fiscal 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.
Swipe & Shop
Largest movements
- Receivables within one year -€1,754
no longer reported in 2025 (was €1,754)
- Stocks and contracts +€1,656
up €1,656 (+37.3%), from €4,439 to €6,095
- Cash -€162
down €162 (-21.4%), from €756 to €594
mainly Net result for the year (-€15,588) and Stocks and contracts (-€1,656)
- Profit (loss) carried forward -€15,588
down €15,588 (-93.3%), from -€16,708 to -€32,296
- Other debts +€14,631
up €14,631 (+156.7%), from €9,339 to €23,970
- Trade debts +€374
up €374 (+55.2%), from €677 to €1,050
- Tax, wage and social debts +€324
up €324 (+229.0%), from €141 to €466
- Purchases and services -€33,872
no longer reported in 2025 (was €33,872)
- Turnover -€28,567
no longer reported in 2025 (was €28,567)
- Gross operating margin -€8,660
down €8,660 (-163.3%), from -€5,304 to -€13,964
- Other operating charges +€1,995
up €1,995 (+57491.9%), from €3 to €1,998
- Financial income +€662
new in 2025: €662
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 | €9,448 | €9,189 | -€259 | -2.7% |
| Fixed assets | 21/28 | €2,500 | €2,500 | = | 0.0% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €6,948 | €6,689 | -€259 | -3.7% |
| Stocks and contracts in progress | 3 | €4,439 | €6,095 | +€1,656 | +37.3% |
| Stocks | 30/36 | €4,439 | €6,095 | +€1,656 | +37.3% |
| Amounts receivable within one year | 40/41 | €1,754 | - | -€1,754 | |
| Other amounts receivable | 41 | €1,754 | - | -€1,754 | |
| Cash at bank and in hand | 54/58 | €756 | €594 | -€162 | -21.4% |
| Total equity and liabilities | 10/49 | €9,448 | €9,189 | -€259 | -2.7% |
| Equity | 10/15 | -€708 | -€16,296 | -€15,588 | -2200.2% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,708 | -€32,296 | -€15,588 | -93.3% |
| Amounts payable | 17/49 | €10,157 | €25,485 | +€15,329 | +150.9% |
| Amounts payable within one year | 42/48 | €10,157 | €25,485 | +€15,329 | +150.9% |
| Trade debts | 44 | €677 | €1,050 | +€374 | +55.2% |
| Suppliers | 440/4 | €677 | €1,050 | +€374 | +55.2% |
| Taxes, remuneration and social security | 45 | €141 | €466 | +€324 | +229.0% |
| Taxes | 450/3 | €141 | €466 | +€324 | +229.0% |
| Other amounts payable | 47/48 | €9,339 | €23,970 | +€14,631 | +156.7% |
| Turnover | 70 | €28,567 | - | -€28,567 | |
| Goods, raw materials, services and sundry goods | 60/61 | €33,872 | - | -€33,872 | |
| Other operating charges | 640/8 | €3 | €1,998 | +€1,995 | +57491.9% |
| Gross operating margin | 9900 | -€5,304 | -€13,964 | -€8,660 | -163.3% |
| Operating profit (loss) | 9901 | -€5,308 | -€15,963 | -€10,655 | -200.7% |
| Financial income | 75/76B | - | €662 | +€662 | |
| Recurring financial income | 75 | - | €662 | +€662 | |
| Financial charges | 65/66B | €530 | €287 | -€243 | -45.9% |
| Recurring financial charges | 65 | €530 | €287 | -€243 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,838 | -€15,588 | -€9,750 | -167.0% |
| Profit (loss) for the period | 9904 | -€5,838 | -€15,588 | -€9,750 | -167.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,838 | -€15,588 | -€9,750 | -167.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.