V-SHOP: 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.
V-SHOP
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€15,512
up €15,512 (+645.2%), from €2,404 to €17,916
- Tax, wage and social debts -€9,125
no longer reported in 2025 (was €9,125)
- Debts after one year -€6,262
no longer reported in 2025 (was €6,262)
- Gross operating margin -€131,922
no longer reported in 2025 (was €131,922)
- Staff costs -€81,121
no longer reported in 2025 (was €81,121)
- Financial charges -€22,877
down €22,877 (-99.5%), from €22,998 to €121
- Taxes -€3,611
no longer reported in 2025 (was €3,611)
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 | €94,025 | €93,856 | -€170 | -0.2% |
| Current assets | 29/58 | €94,025 | €93,856 | -€170 | -0.2% |
| Amounts receivable within one year | 40/41 | €93,803 | €93,803 | = | 0.0% |
| Other amounts receivable | 41 | €93,803 | €93,803 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €223 | €53 | -€170 | -76.2% |
| Total equity and liabilities | 10/49 | €94,025 | €93,856 | -€170 | -0.2% |
| Equity | 10/15 | €75,911 | €75,790 | -€121 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,311 | €57,311 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,940 | €2,940 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,940 | €2,940 | = | 0.0% |
| Distributable reserves | 133 | €54,371 | €54,371 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€121 | -€121 | |
| Amounts payable | 17/49 | €18,115 | €18,066 | -€48 | -0.3% |
| Amounts payable after more than one year | 17 | €6,262 | - | -€6,262 | |
| Financial debts | 170/4 | €6,262 | - | -€6,262 | |
| Amounts payable within one year | 42/48 | €11,853 | €18,066 | +€6,213 | +52.4% |
| Financial debts | 43 | €323 | - | -€323 | |
| Credit institutions | 430/8 | €323 | - | -€323 | |
| Trade debts | 44 | - | €150 | +€150 | |
| Suppliers | 440/4 | - | €150 | +€150 | |
| Taxes, remuneration and social security | 45 | €9,125 | - | -€9,125 | |
| Taxes | 450/3 | €9,125 | - | -€9,125 | |
| Other amounts payable | 47/48 | €2,404 | €17,916 | +€15,512 | +645.2% |
| Non-recurring operating income | 76A | €164,097 | - | -€164,097 | |
| Remuneration, social security and pensions | 62 | €81,121 | - | -€81,121 | |
| Other operating charges | 640/8 | €1,012 | - | -€1,012 | |
| Gross operating margin | 9900 | €131,922 | - | -€131,922 | |
| Operating profit (loss) | 9901 | €49,790 | - | -€49,790 | |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €22,998 | €121 | -€22,877 | -99.5% |
| Recurring financial charges | 65 | €22,998 | €121 | -€22,877 | -99.5% |
| Profit (loss) for the period before taxes | 9903 | €26,803 | -€121 | -€26,924 | |
| Income taxes | 67/77 | €3,611 | - | -€3,611 | |
| Profit (loss) for the period | 9904 | €23,192 | -€121 | -€23,313 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,192 | -€121 | -€23,313 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.