WINDOW TINTING 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.
WINDOW TINTING SHOP
Largest movements
- Tangible fixed assets +€32,674
up €32,674 (+27.0%), from €121,098 to €153,772
of which Furniture and vehicles: +€64,065
- Debts after one year +€13,215
up €13,215 (+21.0%), from €62,978 to €76,193
- Other debts +€12,401
up €12,401 (+71.4%), from €17,380 to €29,781
- Current portion of long-term debt +€8,263
up €8,263 (+53.7%), from €15,376 to €23,640
- Short-term financial debts +€5,018
new in 2025: €5,018
- Reserves -€3,278
down €3,278 (-3.2%), from €103,339 to €100,060
of which Distributable reserves: -€3,278
- Gross operating margin -€12,783
down €12,783 (-12.8%), from €99,738 to €86,956
- Taxes +€6,514
up €6,514 (+80.3%), from €8,113 to €14,627
- Depreciation -€6,338
down €6,338 (-13.2%), from €47,859 to €41,521
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 | €252,401 | €288,948 | +€36,547 | +14.5% |
| Fixed assets | 21/28 | €121,239 | €153,813 | +€32,575 | +26.9% |
| Intangible fixed assets | 21 | €141 | €41 | -€100 | -70.7% |
| Tangible fixed assets | 22/27 | €121,098 | €153,772 | +€32,674 | +27.0% |
| Land and buildings | 22 | €109,440 | €78,187 | -€31,253 | -28.6% |
| Plant, machinery and equipment | 23 | €9,390 | €9,252 | -€138 | -1.5% |
| Furniture and vehicles | 24 | €2,268 | €66,333 | +€64,065 | +2,825% |
| Current assets | 29/58 | €131,162 | €135,135 | +€3,972 | +3.0% |
| Amounts receivable within one year | 40/41 | €102,977 | €103,686 | +€709 | +0.7% |
| Trade receivables | 40 | €102,713 | €100,722 | -€1,991 | -1.9% |
| Other amounts receivable | 41 | €264 | €2,964 | +€2,701 | +1,024% |
| Cash at bank and in hand | 54/58 | €24,073 | €26,524 | +€2,450 | +10.2% |
| Deferred charges and accrued income | 490/1 | €4,113 | €4,925 | +€812 | +19.8% |
| Total equity and liabilities | 10/49 | €252,401 | €288,948 | +€36,547 | +14.5% |
| Equity | 10/15 | €133,508 | €130,230 | -€3,278 | -2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €103,339 | €100,060 | -€3,278 | -3.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €101,479 | €98,200 | -€3,278 | -3.2% |
| Profit (loss) carried forward | 14 | €11,570 | €11,570 | = | 0.0% |
| Amounts payable | 17/49 | €118,893 | €158,718 | +€39,825 | +33.5% |
| Amounts payable after more than one year | 17 | €62,978 | €76,193 | +€13,215 | +21.0% |
| Financial debts | 170/4 | €62,978 | €76,193 | +€13,215 | +21.0% |
| Amounts payable within one year | 42/48 | €55,915 | €82,525 | +€26,610 | +47.6% |
| Current portion of amounts payable after more than one year | 42 | €15,376 | €23,640 | +€8,263 | +53.7% |
| Financial debts | 43 | - | €5,018 | +€5,018 | |
| Credit institutions | 430/8 | - | €5,018 | +€5,018 | |
| Trade debts | 44 | €5,185 | €7,543 | +€2,358 | +45.5% |
| Suppliers | 440/4 | €5,185 | €7,543 | +€2,358 | +45.5% |
| Taxes, remuneration and social security | 45 | €17,973 | €16,543 | -€1,430 | -8.0% |
| Taxes | 450/3 | €17,973 | €16,543 | -€1,430 | -8.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €17,380 | €29,781 | +€12,401 | +71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,859 | €41,521 | -€6,338 | -13.2% |
| Other operating charges | 640/8 | €2,245 | €2,580 | +€335 | +14.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €99,738 | €86,956 | -€12,783 | -12.8% |
| Operating profit (loss) | 9901 | €49,635 | €42,855 | -€6,779 | -13.7% |
| Financial income | 75/76B | €224 | €460 | +€236 | +105% |
| Recurring financial income | 75 | €224 | €460 | +€236 | +105% |
| Financial charges | 65/66B | €2,218 | €2,772 | +€554 | +25.0% |
| Recurring financial charges | 65 | €2,218 | €2,772 | +€554 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €47,641 | €40,543 | -€7,098 | -14.9% |
| Income taxes | 67/77 | €8,113 | €14,627 | +€6,514 | +80.3% |
| Profit (loss) for the period | 9904 | €39,528 | €25,916 | -€13,612 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,528 | €25,916 | -€13,612 | -34.4% |
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 29 October 2026 via checked.be.