1D Sheep Collective: 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.
1D Sheep Collective
Largest movements
- Cash +€73,828
up €73,828 (+24.5%), from €301,011 to €374,839
mainly Net result for the year (+€155,400) and Other debts (+€35,469)
- Receivables within one year -€33,991
down €33,991 (-15.2%), from €223,169 to €189,178
of which Trade receivables: -€32,491
- Other debts +€35,469
up €35,469 (+7.2%), from €495,672 to €531,141
- Gross operating margin +€11,499
up €11,499 (+5.9%), from €195,847 to €207,346
- Taxes +€3,382
up €3,382 (+7.8%), from €43,479 to €46,861
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 | €533,913 | €572,807 | +€38,894 | +7.3% |
| Fixed assets | 21/28 | €7,316 | €6,359 | -€957 | -13.1% |
| Tangible fixed assets | 22/27 | €7,316 | €6,359 | -€957 | -13.1% |
| Furniture and vehicles | 24 | €466 | €1,221 | +€755 | +162% |
| Other tangible fixed assets | 26 | €6,851 | €5,138 | -€1,713 | -25.0% |
| Current assets | 29/58 | €526,596 | €566,448 | +€39,852 | +7.6% |
| Amounts receivable within one year | 40/41 | €223,169 | €189,178 | -€33,991 | -15.2% |
| Trade receivables | 40 | €221,669 | €189,178 | -€32,491 | -14.7% |
| Other amounts receivable | 41 | €1,500 | €0 | -€1,500 | -100% |
| Cash at bank and in hand | 54/58 | €301,011 | €374,839 | +€73,828 | +24.5% |
| Deferred charges and accrued income | 490/1 | €2,416 | €2,431 | +€15 | +0.6% |
| Total equity and liabilities | 10/49 | €533,913 | €572,807 | +€38,894 | +7.3% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €515,313 | €554,207 | +€38,894 | +7.5% |
| Amounts payable within one year | 42/48 | €513,119 | €552,058 | +€38,940 | +7.6% |
| Trade debts | 44 | €2,334 | €2,448 | +€115 | +4.9% |
| Suppliers | 440/4 | €2,334 | €2,448 | +€115 | +4.9% |
| Taxes, remuneration and social security | 45 | €15,113 | €18,469 | +€3,356 | +22.2% |
| Taxes | 450/3 | €15,113 | €18,469 | +€3,356 | +22.2% |
| Other amounts payable | 47/48 | €495,672 | €531,141 | +€35,469 | +7.2% |
| Accrued charges and deferred income | 492/3 | €2,194 | €2,149 | -€45 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,208 | €2,600 | +€392 | +17.7% |
| Other operating charges | 640/8 | €949 | €453 | -€496 | -52.2% |
| Gross operating margin | 9900 | €195,847 | €207,346 | +€11,499 | +5.9% |
| Operating profit (loss) | 9901 | €192,690 | €204,293 | +€11,603 | +6.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,200% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,200% |
| Financial charges | 65/66B | €2,593 | €2,032 | -€562 | -21.7% |
| Recurring financial charges | 65 | €2,593 | €2,032 | -€562 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €190,096 | €202,261 | +€12,165 | +6.4% |
| Income taxes | 67/77 | €43,479 | €46,861 | +€3,382 | +7.8% |
| Profit (loss) for the period | 9904 | €146,617 | €155,400 | +€8,782 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €146,617 | €155,400 | +€8,782 | +6.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.