ShabéBen: what changed
Two fiscal 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.
ShabéBen
Largest movements
- Cash -€10,169
down €10,169 (-49.0%), from €20,732 to €10,563
mainly Trade debts (-€37,059) and Current portion of long-term debt (-€6,709)
- Tangible fixed assets -€8,063
down €8,063 (-55.0%), from €14,650 to €6,587
of which Furniture and vehicles: -€7,339
- Receivables within one year +€2,276
up €2,276 (+3.9%), from €58,459 to €60,735
of which Trade receivables: +€10,821
- Deferred charges and accrued income -€1,314
down €1,314 (-55.1%), from €2,386 to €1,072
- Trade debts -€37,059
down €37,059 (-60.0%), from €61,813 to €24,754
- Reserves +€25,970
up €25,970 (+399.7%), from €6,497 to €32,467
of which Distributable reserves: +€26,000
- Current portion of long-term debt -€6,709
down €6,709 (-100.0%), from €6,709 to €0
- Tax, wage and social debts -€3,831
down €3,831 (-21.3%), from €17,988 to €14,157
- Profit (loss) carried forward +€2,534
up €2,534, from -€981 to €1,552
- Gross operating margin +€67,337
up €67,337, from -€14,583 to €52,754
- Depreciation -€8,433
down €8,433 (-39.5%), from €21,334 to €12,901
- Taxes +€6,510
up €6,510 (+2101.1%), from €310 to €6,819
- Other operating charges -€6,429
down €6,429 (-80.3%), from €8,007 to €1,578
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.
Cash bridge derived
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 | €96,252 | €78,982 | -€17,270 | -17.9% |
| Fixed assets | 21/28 | €14,674 | €6,611 | -€8,063 | -54.9% |
| Tangible fixed assets | 22/27 | €14,650 | €6,587 | -€8,063 | -55.0% |
| Furniture and vehicles | 24 | €12,410 | €5,071 | -€7,339 | -59.1% |
| Other tangible fixed assets | 26 | €2,240 | €1,515 | -€724 | -32.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €81,577 | €72,370 | -€9,207 | -11.3% |
| Amounts receivable within one year | 40/41 | €58,459 | €60,735 | +€2,276 | +3.9% |
| Trade receivables | 40 | €49,914 | €60,735 | +€10,821 | +21.7% |
| Other amounts receivable | 41 | €8,545 | €0 | -€8,545 | -100.0% |
| Cash at bank and in hand | 54/58 | €20,732 | €10,563 | -€10,169 | -49.0% |
| Deferred charges and accrued income | 490/1 | €2,386 | €1,072 | -€1,314 | -55.1% |
| Total equity and liabilities | 10/49 | €96,252 | €78,982 | -€17,270 | -17.9% |
| Equity | 10/15 | €5,816 | €34,349 | +€28,534 | +490.6% |
| Contributions | 10/11 | €300 | €330 | +€30 | +10.0% |
| Reserves | 13 | €6,497 | €32,467 | +€25,970 | +399.7% |
| Non-distributable reserves | 130/1 | €30 | €0 | -€30 | -100.0% |
| Reserves not available under the articles | 1311 | €30 | €0 | -€30 | -100.0% |
| Tax-exempt reserves | 132 | €6,467 | €6,467 | = | 0.0% |
| Distributable reserves | 133 | - | €26,000 | +€26,000 | |
| Profit (loss) carried forward | 14 | -€981 | €1,552 | +€2,534 | |
| Amounts payable | 17/49 | €90,436 | €44,633 | -€45,804 | -50.6% |
| Amounts payable within one year | 42/48 | €90,436 | €44,633 | -€45,804 | -50.6% |
| Current portion of amounts payable after more than one year | 42 | €6,709 | €0 | -€6,709 | -100.0% |
| Trade debts | 44 | €61,813 | €24,754 | -€37,059 | -60.0% |
| Suppliers | 440/4 | €61,813 | €24,754 | -€37,059 | -60.0% |
| Taxes, remuneration and social security | 45 | €17,988 | €14,157 | -€3,831 | -21.3% |
| Taxes | 450/3 | €17,988 | €14,157 | -€3,831 | -21.3% |
| Other amounts payable | 47/48 | €3,927 | €5,722 | +€1,795 | +45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,334 | €12,901 | -€8,433 | -39.5% |
| Other operating charges | 640/8 | €8,007 | €1,578 | -€6,429 | -80.3% |
| Gross operating margin | 9900 | -€14,583 | €52,754 | +€67,337 | |
| Operating profit (loss) | 9901 | -€43,924 | €38,275 | +€82,199 | |
| Financial income | 75/76B | €237 | €3 | -€234 | -98.7% |
| Recurring financial income | 75 | €237 | €3 | -€234 | -98.7% |
| Financial charges | 65/66B | €2,857 | €2,925 | +€68 | +2.4% |
| Recurring financial charges | 65 | €2,857 | €2,925 | +€68 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | -€46,544 | €35,353 | +€81,897 | |
| Income taxes | 67/77 | €310 | €6,819 | +€6,510 | +2101.1% |
| Profit (loss) for the period | 9904 | -€46,854 | €28,534 | +€75,387 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,854 | €28,534 | +€75,387 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.