SH WEBCONSULTING: 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.
SH WEBCONSULTING
Largest movements
- Cash -€114,377
down €114,377 (-76.2%), from €150,170 to €35,793
mainly Contributions, distributions and other (-€100,000) and Tax, wage and social debts (-€24,230)
- Receivables after one year +€20,000
up €20,000 (+22.2%), from €90,000 to €110,000
- Deferred charges and accrued income -€3,589
no longer reported in 2025 (was €3,589)
- Profit (loss) carried forward -€75,846
down €75,846 (-86.7%), from €87,523 to €11,677
- Tax, wage and social debts -€24,230
down €24,230 (-65.4%), from €37,045 to €12,815
of which Remuneration and social security: -€12,665
- Gross operating margin -€24,352
down €24,352 (-44.1%), from €55,216 to €30,864
- Taxes -€4,844
down €4,844 (-42.7%), from €11,356 to €6,511
- Financial charges -€620
down €620 (-37.4%), from €1,654 to €1,035
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 | €255,326 | €155,842 | -€99,484 | -39.0% |
| Fixed assets | 21/28 | €1,585 | €511 | -€1,075 | -67.8% |
| Tangible fixed assets | 22/27 | €1,585 | €511 | -€1,075 | -67.8% |
| Furniture and vehicles | 24 | €1,585 | €511 | -€1,075 | -67.8% |
| Current assets | 29/58 | €253,741 | €155,331 | -€98,410 | -38.8% |
| Amounts receivable after more than one year | 29 | €90,000 | €110,000 | +€20,000 | +22.2% |
| Other amounts receivable | 291 | €90,000 | €110,000 | +€20,000 | +22.2% |
| Amounts receivable within one year | 40/41 | €9,983 | €9,539 | -€444 | -4.4% |
| Trade receivables | 40 | €9,983 | €6,050 | -€3,933 | -39.4% |
| Other amounts receivable | 41 | - | €3,489 | +€3,489 | |
| Cash at bank and in hand | 54/58 | €150,170 | €35,793 | -€114,377 | -76.2% |
| Deferred charges and accrued income | 490/1 | €3,589 | - | -€3,589 | |
| Total equity and liabilities | 10/49 | €255,326 | €155,842 | -€99,484 | -39.0% |
| Equity | 10/15 | €99,923 | €24,077 | -€75,846 | -75.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,523 | €11,677 | -€75,846 | -86.7% |
| Amounts payable | 17/49 | €155,403 | €131,765 | -€23,638 | -15.2% |
| Amounts payable within one year | 42/48 | €154,973 | €130,915 | -€24,058 | -15.5% |
| Trade debts | 44 | €3,667 | €1,910 | -€1,757 | -47.9% |
| Suppliers | 440/4 | €3,667 | €1,910 | -€1,757 | -47.9% |
| Taxes, remuneration and social security | 45 | €37,045 | €12,815 | -€24,230 | -65.4% |
| Taxes | 450/3 | €24,381 | €12,815 | -€11,566 | -47.4% |
| Remuneration and social security | 454/9 | €12,665 | - | -€12,665 | |
| Other amounts payable | 47/48 | €114,261 | €116,191 | +€1,930 | +1.7% |
| Accrued charges and deferred income | 492/3 | €430 | €850 | +€420 | +97.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,102 | €1,075 | -€27 | -2.5% |
| Other operating charges | 640/8 | €830 | €590 | -€240 | -28.9% |
| Gross operating margin | 9900 | €55,216 | €30,864 | -€24,352 | -44.1% |
| Operating profit (loss) | 9901 | €53,284 | €29,200 | -€24,084 | -45.2% |
| Financial income | 75/76B | €2,250 | €2,500 | +€250 | +11.1% |
| Recurring financial income | 75 | €2,250 | €2,500 | +€250 | +11.1% |
| Financial charges | 65/66B | €1,654 | €1,035 | -€620 | -37.4% |
| Recurring financial charges | 65 | €1,654 | €1,035 | -€620 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €53,880 | €30,665 | -€23,215 | -43.1% |
| Income taxes | 67/77 | €11,356 | €6,511 | -€4,844 | -42.7% |
| Profit (loss) for the period | 9904 | €42,524 | €24,154 | -€18,370 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,524 | €24,154 | -€18,370 | -43.2% |
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 18 October 2026 via checked.be.