GROUPE SHARMA: 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.
GROUPE SHARMA
Largest movements
- Receivables within one year +€26
up €26 (+11.3%), from €235 to €261
- Other debts +€24,839
up €24,839 (+69.3%), from €35,866 to €60,706
- Trade debts -€22,360
down €22,360 (-72.0%), from €31,051 to €8,691
- Tax, wage and social debts -€2,018
down €2,018 (-96.5%), from €2,092 to €74
- Profit (loss) carried forward -€436
down €436 (-0.5%), from -€88,087 to -€88,524
- Staff costs -€45,809
no longer reported in 2024 (was €45,809)
- Gross operating margin -€22,988
down €22,988 (-94.1%), from €24,424 to €1,437
- Other operating charges +€755
up €755 (+78.6%), from €962 to €1,717
- Financial charges -€334
down €334 (-80.3%), from €416 to €82
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 | €1,382 | €1,407 | +€26 | +1.9% |
| Fixed assets | 21/28 | €120 | €120 | = | 0.0% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €1,262 | €1,287 | +€26 | +2.0% |
| Amounts receivable within one year | 40/41 | €235 | €261 | +€26 | +11.3% |
| Other amounts receivable | 41 | €235 | €261 | +€26 | +11.3% |
| Cash at bank and in hand | 54/58 | €611 | €610 | -€1 | -0.1% |
| Deferred charges and accrued income | 490/1 | €415 | €415 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,382 | €1,407 | +€26 | +1.9% |
| Equity | 10/15 | -€67,627 | -€68,064 | -€436 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,087 | -€88,524 | -€436 | -0.5% |
| Amounts payable | 17/49 | €69,009 | €69,471 | +€462 | +0.7% |
| Amounts payable within one year | 42/48 | €69,009 | €69,471 | +€462 | +0.7% |
| Trade debts | 44 | €31,051 | €8,691 | -€22,360 | -72.0% |
| Suppliers | 440/4 | €31,051 | €8,691 | -€22,360 | -72.0% |
| Taxes, remuneration and social security | 45 | €2,092 | €74 | -€2,018 | -96.5% |
| Taxes | 450/3 | €2,092 | €74 | -€2,018 | -96.5% |
| Other amounts payable | 47/48 | €35,866 | €60,706 | +€24,839 | +69.3% |
| Remuneration, social security and pensions | 62 | €45,809 | - | -€45,809 | |
| Other operating charges | 640/8 | €962 | €1,717 | +€755 | +78.6% |
| Gross operating margin | 9900 | €24,424 | €1,437 | -€22,988 | -94.1% |
| Operating profit (loss) | 9901 | -€22,347 | -€280 | +€22,066 | +98.7% |
| Financial charges | 65/66B | €416 | €82 | -€334 | -80.3% |
| Recurring financial charges | 65 | €416 | €82 | -€334 | -80.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,763 | -€362 | +€22,400 | +98.4% |
| Income taxes | 67/77 | €164 | €74 | -€90 | -54.9% |
| Profit (loss) for the period | 9904 | -€22,927 | -€436 | +€22,491 | +98.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,927 | -€436 | +€22,491 | +98.1% |
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 22 October 2026 via checked.be.