S.A. Tshiamala: what changed
S.A. Tshiamala
Largest movements
- Intangible fixed assets -€8,000
down €8,000 (-21.6%), from €37,000 to €29,000
- Cash +€3,125
up €3,125 (+162%), from €1,928 to €5,054
mainly Debts after one year (+€17,703) and Depreciation (+€8,000)
- Receivables within one year +€2,529
up €2,529 (+32.9%), from €7,694 to €10,223
of which Trade receivables: +€1,990
- Other debts -€22,544
down €22,544 (-76.2%), from €29,588 to €7,044
- Debts after one year +€17,703
new in 2024: €17,703
- Current portion of long-term debt +€4,485
new in 2024: €4,485
- Profit (loss) carried forward -€1,687
down €1,687, from €98 to -€1,589
- Tax, wage and social debts +€1,263
up €1,263 (+25.4%), from €4,972 to €6,235
- Turnover -€86,863
no longer reported in 2024 (was €86,863)
- Purchases and services +€30,401
up €30,401 (+44.1%), from €68,994 to €99,395
- Depreciation +€3,852
up €3,852 (+92.8%), from €4,148 to €8,000
- Gross operating margin -€3,737
down €3,737 (-20.9%), from €17,869 to €14,132
- Financial charges +€3,298
up €3,298 (+5,837%), from €57 to €3,354
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,952 | €46,012 | -€1,940 | -4.0% |
| Fixed assets | 21/28 | €37,000 | €29,270 | -€7,730 | -20.9% |
| Intangible fixed assets | 21 | €37,000 | €29,000 | -€8,000 | -21.6% |
| Financial fixed assets | 28 | - | €270 | +€270 | |
| Current assets | 29/58 | €10,952 | €16,742 | +€5,790 | +52.9% |
| Amounts receivable within one year | 40/41 | €7,694 | €10,223 | +€2,529 | +32.9% |
| Trade receivables | 40 | €7,694 | €9,684 | +€1,990 | +25.9% |
| Other amounts receivable | 41 | - | €539 | +€539 | |
| Cash at bank and in hand | 54/58 | €1,928 | €5,054 | +€3,125 | +162% |
| Deferred charges and accrued income | 490/1 | €1,329 | €1,465 | +€136 | +10.2% |
| Total equity and liabilities | 10/49 | €47,952 | €46,012 | -€1,940 | -4.0% |
| Equity | 10/15 | €10,798 | €9,111 | -€1,687 | -15.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,700 | €5,700 | = | 0.0% |
| Distributable reserves | 133 | €5,700 | €5,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98 | -€1,589 | -€1,687 | |
| Amounts payable | 17/49 | €37,153 | €36,901 | -€253 | -0.7% |
| Amounts payable after more than one year | 17 | - | €17,703 | +€17,703 | |
| Financial debts | 170/4 | - | €17,703 | +€17,703 | |
| Amounts payable within one year | 42/48 | €37,153 | €19,197 | -€17,956 | -48.3% |
| Current portion of amounts payable after more than one year | 42 | - | €4,485 | +€4,485 | |
| Trade debts | 44 | €2,594 | €1,433 | -€1,160 | -44.7% |
| Suppliers | 440/4 | €2,594 | €1,433 | -€1,160 | -44.7% |
| Taxes, remuneration and social security | 45 | €4,972 | €6,235 | +€1,263 | +25.4% |
| Taxes | 450/3 | €4,972 | €6,235 | +€1,263 | +25.4% |
| Other amounts payable | 47/48 | €29,588 | €7,044 | -€22,544 | -76.2% |
| Turnover | 70 | €86,863 | - | -€86,863 | |
| Goods, raw materials, services and sundry goods | 60/61 | €68,994 | €99,395 | +€30,401 | +44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,148 | €8,000 | +€3,852 | +92.8% |
| Other operating charges | 640/8 | €3,563 | €2,533 | -€1,030 | -28.9% |
| Gross operating margin | 9900 | €17,869 | €14,132 | -€3,737 | -20.9% |
| Operating profit (loss) | 9901 | €10,158 | €3,599 | -€6,559 | -64.6% |
| Financial charges | 65/66B | €57 | €3,354 | +€3,298 | +5,837% |
| Recurring financial charges | 65 | €57 | €3,354 | +€3,298 | +5,837% |
| Profit (loss) for the period before taxes | 9903 | €10,101 | €245 | -€9,857 | -97.6% |
| Income taxes | 67/77 | €4,303 | €1,932 | -€2,371 | -55.1% |
| Profit (loss) for the period | 9904 | €5,798 | -€1,687 | -€7,486 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,798 | -€1,687 | -€7,486 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.