Shabir: 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.
Shabir
Largest movements
- Financial fixed assets -€3,600
no longer reported in 2024 (was €3,600)
- Receivables within one year +€3,395
up €3,395 (+956.6%), from €355 to €3,750
of which Other amounts receivable: +€3,750
- Stocks and contracts +€758
up €758 (+76.8%), from €988 to €1,746
- Cash +€756
up €756 (+38.1%), from €1,986 to €2,742
mainly Investment in fixed assets (net) (+€3,600) and Other debts (+€402)
- Deferred charges and accrued income -€360
no longer reported in 2024 (was €360)
- Other debts +€402
up €402 (+6.5%), from €6,152 to €6,553
- Tax, wage and social debts +€286
up €286 (+48.8%), from €586 to €872
- Trade debts +€136
up €136 (+485.7%), from €28 to €164
- Profit (loss) carried forward +€125
up €125 (+1.9%), from -€6,477 to -€6,353
- Gross operating margin +€642
up €642 (+65.1%), from €986 to €1,628
- Other operating charges +€605
up €605 (+220.1%), from €275 to €880
- Financial charges +€533
up €533 (+589.5%), from €90 to €623
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.
Cash bridge derived
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 | €7,289 | €8,237 | +€949 | +13.0% |
| Fixed assets | 21/28 | €3,600 | - | -€3,600 | |
| Financial fixed assets | 28 | €3,600 | - | -€3,600 | |
| Current assets | 29/58 | €3,689 | €8,237 | +€4,549 | +123.3% |
| Stocks and contracts in progress | 3 | €988 | €1,746 | +€758 | +76.8% |
| Stocks | 30/36 | €988 | €1,746 | +€758 | +76.8% |
| Amounts receivable within one year | 40/41 | €355 | €3,750 | +€3,395 | +956.6% |
| Trade receivables | 40 | €355 | - | -€355 | |
| Other amounts receivable | 41 | - | €3,750 | +€3,750 | |
| Cash at bank and in hand | 54/58 | €1,986 | €2,742 | +€756 | +38.1% |
| Deferred charges and accrued income | 490/1 | €360 | - | -€360 | |
| Total equity and liabilities | 10/49 | €7,289 | €8,237 | +€949 | +13.0% |
| Equity | 10/15 | €523 | €647 | +€125 | +23.9% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,477 | -€6,353 | +€125 | +1.9% |
| Amounts payable | 17/49 | €6,766 | €7,590 | +€824 | +12.2% |
| Amounts payable within one year | 42/48 | €6,766 | €7,590 | +€824 | +12.2% |
| Trade debts | 44 | €28 | €164 | +€136 | +485.7% |
| Suppliers | 440/4 | €28 | €164 | +€136 | +485.7% |
| Taxes, remuneration and social security | 45 | €586 | €872 | +€286 | +48.8% |
| Taxes | 450/3 | €586 | €872 | +€286 | +48.8% |
| Other amounts payable | 47/48 | €6,152 | €6,553 | +€402 | +6.5% |
| Other operating charges | 640/8 | €275 | €880 | +€605 | +220.1% |
| Gross operating margin | 9900 | €986 | €1,628 | +€642 | +65.1% |
| Operating profit (loss) | 9901 | €711 | €748 | +€37 | +5.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €90 | €623 | +€533 | +589.5% |
| Recurring financial charges | 65 | €90 | €623 | +€533 | +589.5% |
| Profit (loss) for the period before taxes | 9903 | €621 | €125 | -€496 | -79.9% |
| Profit (loss) for the period | 9904 | €621 | €125 | -€496 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €621 | €125 | -€496 | -79.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.