A & N SHALA: 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.
A & N SHALA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€66,502
down €66,502 (-27.1%), from -€245,208 to -€311,709
- Tax, wage and social debts +€38,556
up €38,556 (+739%), from €5,215 to €43,771
of which Remuneration and social security: +€27,716
- Trade debts +€29,051
up €29,051 (+4.1%), from €705,581 to €734,632
- Turnover -€142,415
down €142,415 (-79.0%), from €180,291 to €37,877
- Gross operating margin -€71,435
down €71,435, from €49,451 to -€21,984
- Purchases and services -€70,979
down €70,979 (-54.2%), from €130,840 to €59,860
- Staff costs -€52,443
down €52,443 (-54.6%), from €96,082 to €43,639
- Other operating charges -€1,969
no longer reported in 2024 (was €1,969)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €505,588 | €506,694 | +€1,106 | +0.2% |
| Fixed assets | 21/28 | €922 | €524 | -€398 | -43.2% |
| Tangible fixed assets | 22/27 | €922 | €524 | -€398 | -43.2% |
| Furniture and vehicles | 24 | €922 | €524 | -€398 | -43.2% |
| Current assets | 29/58 | €504,666 | €506,170 | +€1,504 | +0.3% |
| Stocks and contracts in progress | 3 | €503,990 | €502,540 | -€1,450 | -0.3% |
| Stocks | 30/36 | €503,990 | €502,540 | -€1,450 | -0.3% |
| Cash at bank and in hand | 54/58 | €676 | €3,630 | +€2,954 | +437% |
| Total equity and liabilities | 10/49 | €505,588 | €506,694 | +€1,106 | +0.2% |
| Equity | 10/15 | -€205,208 | -€271,709 | -€66,502 | -32.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Capital | 10 | €40,000 | €40,000 | = | 0.0% |
| Issued capital | 100 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€245,208 | -€311,709 | -€66,502 | -27.1% |
| Amounts payable | 17/49 | €710,795 | €778,403 | +€67,608 | +9.5% |
| Amounts payable within one year | 42/48 | €710,795 | €778,403 | +€67,608 | +9.5% |
| Trade debts | 44 | €705,581 | €734,632 | +€29,051 | +4.1% |
| Suppliers | 440/4 | €705,581 | €734,632 | +€29,051 | +4.1% |
| Taxes, remuneration and social security | 45 | €5,215 | €43,771 | +€38,556 | +739% |
| Taxes | 450/3 | €5,215 | €16,056 | +€10,841 | +208% |
| Remuneration and social security | 454/9 | - | €27,716 | +€27,716 | |
| Turnover | 70 | €180,291 | €37,877 | -€142,415 | -79.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €130,840 | €59,860 | -€70,979 | -54.2% |
| Remuneration, social security and pensions | 62 | €96,082 | €43,639 | -€52,443 | -54.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €398 | €398 | = | 0.0% |
| Other operating charges | 640/8 | €1,969 | - | -€1,969 | |
| Gross operating margin | 9900 | €49,451 | -€21,984 | -€71,435 | |
| Operating profit (loss) | 9901 | -€48,998 | -€66,021 | -€17,023 | -34.7% |
| Financial charges | 65/66B | - | €481 | +€481 | |
| Recurring financial charges | 65 | - | €481 | +€481 | |
| Profit (loss) for the period before taxes | 9903 | -€48,998 | -€66,502 | -€17,504 | -35.7% |
| Profit (loss) for the period | 9904 | -€48,998 | -€66,502 | -€17,504 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,998 | -€66,502 | -€17,504 | -35.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.