TOP SHOPPING: 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.
TOP SHOPPING
Largest movements
- Receivables within one year -€6,348
no longer reported in 2025 (was €6,348)
- Stocks and contracts -€5,451
down €5,451 (-20.8%), from €26,184 to €20,733
- Cash +€4,957
up €4,957 (+96.2%), from €5,155 to €10,112
- Trade debts -€7,161
no longer reported in 2025 (was €7,161)
- Other debts +€638
new in 2025: €638
- Profit (loss) carried forward -€512
down €512 (-3.5%), from €14,786 to €14,273
- Gross operating margin -€4,241
down €4,241 (-66.6%), from €6,371 to €2,130
- Taxes +€1,308
new in 2025: €1,308
- Other operating charges +€283
up €283 (+123%), from €231 to €514
- Staff costs +€207
new in 2025: €207
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,010 | €35,168 | -€6,841 | -16.3% |
| Fixed assets | 21/28 | €4,323 | €4,323 | = | 0.0% |
| Financial fixed assets | 28 | €4,323 | €4,323 | = | 0.0% |
| Current assets | 29/58 | €37,687 | €30,846 | -€6,841 | -18.2% |
| Stocks and contracts in progress | 3 | €26,184 | €20,733 | -€5,451 | -20.8% |
| Stocks | 30/36 | €26,184 | €20,733 | -€5,451 | -20.8% |
| Amounts receivable within one year | 40/41 | €6,348 | - | -€6,348 | |
| Trade receivables | 40 | €6,348 | - | -€6,348 | |
| Cash at bank and in hand | 54/58 | €5,155 | €10,112 | +€4,957 | +96.2% |
| Total equity and liabilities | 10/49 | €42,010 | €35,168 | -€6,841 | -16.3% |
| Equity | 10/15 | €34,290 | €33,778 | -€512 | -1.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €913 | €913 | = | 0.0% |
| Non-distributable reserves | 130/1 | €913 | €913 | = | 0.0% |
| Reserves not available under the articles | 1311 | €913 | €913 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,786 | €14,273 | -€512 | -3.5% |
| Amounts payable | 17/49 | €7,720 | €1,390 | -€6,329 | -82.0% |
| Amounts payable within one year | 42/48 | €7,720 | €1,390 | -€6,329 | -82.0% |
| Trade debts | 44 | €7,161 | - | -€7,161 | |
| Suppliers | 440/4 | €7,161 | - | -€7,161 | |
| Taxes, remuneration and social security | 45 | €558 | €752 | +€194 | +34.8% |
| Taxes | 450/3 | €558 | €752 | +€194 | +34.8% |
| Other amounts payable | 47/48 | - | €638 | +€638 | |
| Remuneration, social security and pensions | 62 | - | €207 | +€207 | |
| Other operating charges | 640/8 | €231 | €514 | +€283 | +123% |
| Gross operating margin | 9900 | €6,371 | €2,130 | -€4,241 | -66.6% |
| Operating profit (loss) | 9901 | €6,140 | €1,408 | -€4,731 | -77.1% |
| Financial income | 75/76B | €46 | - | -€46 | |
| Recurring financial income | 75 | €46 | - | -€46 | |
| Financial charges | 65/66B | €54 | €67 | +€12 | +22.1% |
| Recurring financial charges | 65 | €54 | €67 | +€12 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €6,131 | €1,342 | -€4,789 | -78.1% |
| Income taxes | 67/77 | - | €1,308 | +€1,308 | |
| Profit (loss) for the period | 9904 | €6,131 | €34 | -€6,097 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,131 | €34 | -€6,097 | -99.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.