SHABNAME: 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.
SHABNAME
Largest movements
- Intangible fixed assets +€25,000
up €25,000 (+166.7%), from €15,000 to €40,000
- Receivables within one year -€17,572
no longer reported in 2025 (was €17,572)
- Tangible fixed assets -€8,075
down €8,075 (-44.2%), from €18,253 to €10,177
- Cash +€1,481
up €1,481 (+122.7%), from €1,208 to €2,689
mainly Other debts (+€19,801) and Receivables within one year (+€17,572)
- Receivables after one year +€1,012
new in 2025: €1,012
- Other debts +€19,801
new in 2025: €19,801
- Current portion of long-term debt -€8,759
no longer reported in 2025 (was €8,759)
- Debts after one year -€8,397
down €8,397 (-53.4%), from €15,727 to €7,330
- Trade debts -€935
no longer reported in 2025 (was €935)
- Turnover -€41,806
no longer reported in 2025 (was €41,806)
- Purchases and services -€31,638
no longer reported in 2025 (was €31,638)
- Other operating charges +€2,193
new in 2025: €2,193
- Gross operating margin +€1,151
up €1,151 (+11.3%), from €10,169 to €11,319
- Financial charges +€582
up €582 (+440.9%), from €132 to €714
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 | €52,322 | €54,168 | +€1,846 | +3.5% |
| Fixed assets | 21/28 | €33,543 | €50,467 | +€16,925 | +50.5% |
| Intangible fixed assets | 21 | €15,000 | €40,000 | +€25,000 | +166.7% |
| Tangible fixed assets | 22/27 | €18,253 | €10,177 | -€8,075 | -44.2% |
| Furniture and vehicles | 24 | €18,253 | €10,177 | -€8,075 | -44.2% |
| Financial fixed assets | 28 | €290 | €290 | = | 0.0% |
| Current assets | 29/58 | €18,779 | €3,700 | -€15,079 | -80.3% |
| Amounts receivable after more than one year | 29 | - | €1,012 | +€1,012 | |
| Other amounts receivable | 291 | - | €1,012 | +€1,012 | |
| Amounts receivable within one year | 40/41 | €17,572 | - | -€17,572 | |
| Other amounts receivable | 41 | €17,572 | - | -€17,572 | |
| Cash at bank and in hand | 54/58 | €1,208 | €2,689 | +€1,481 | +122.7% |
| Total equity and liabilities | 10/49 | €52,322 | €54,168 | +€1,846 | +3.5% |
| Equity | 10/15 | €26,901 | €27,037 | +€136 | +0.5% |
| Contributions | 10/11 | €1,592 | €1,592 | = | 0.0% |
| Reserves | 13 | €1,361 | €1,361 | = | 0.0% |
| Non-distributable reserves | 130/1 | €826 | €826 | = | 0.0% |
| Reserves not available under the articles | 1311 | €826 | €826 | = | 0.0% |
| Distributable reserves | 133 | €536 | €536 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,947 | €24,084 | +€136 | +0.6% |
| Amounts payable | 17/49 | €25,421 | €27,131 | +€1,709 | +6.7% |
| Amounts payable after more than one year | 17 | €15,727 | €7,330 | -€8,397 | -53.4% |
| Financial debts | 170/4 | €15,727 | €7,330 | -€8,397 | -53.4% |
| Amounts payable within one year | 42/48 | €9,694 | €19,801 | +€10,107 | +104.3% |
| Current portion of amounts payable after more than one year | 42 | €8,759 | - | -€8,759 | |
| Trade debts | 44 | €935 | - | -€935 | |
| Suppliers | 440/4 | €935 | - | -€935 | |
| Other amounts payable | 47/48 | - | €19,801 | +€19,801 | |
| Turnover | 70 | €41,806 | - | -€41,806 | |
| Goods, raw materials, services and sundry goods | 60/61 | €31,638 | - | -€31,638 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,075 | €8,075 | = | 0.0% |
| Other operating charges | 640/8 | - | €2,193 | +€2,193 | |
| Gross operating margin | 9900 | €10,169 | €11,319 | +€1,151 | +11.3% |
| Operating profit (loss) | 9901 | €2,093 | €1,050 | -€1,043 | -49.8% |
| Financial charges | 65/66B | €132 | €714 | +€582 | +440.9% |
| Recurring financial charges | 65 | €132 | €714 | +€582 | +440.9% |
| Profit (loss) for the period before taxes | 9903 | €1,961 | €336 | -€1,625 | -82.8% |
| Profit (loss) for the period | 9904 | €1,961 | €336 | -€1,625 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,961 | €336 | -€1,625 | -82.8% |
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 1 October 2026 via checked.be.