SHAÏ.B.EXPRESS: 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.
SHAÏ.B.EXPRESS
Largest movements
- Deferred charges and accrued income +€18,600
new in 2022: €18,600
- Receivables within one year -€10,488
no longer reported in 2022 (was €10,488)
- Cash -€2,424
no longer reported in 2022 (was €2,424)
mainly Deferred charges and accrued income (-€18,600) and Trade debts (-€17,454)
- Profit (loss) carried forward +€23,172
no longer reported in 2022 (was -€23,172)
- Trade debts -€17,454
down €17,454 (-100%), from €17,454 to €0
- Staff costs -€79,883
down €79,883 (-100%), from €79,883 to €0
- Gross operating margin -€60,691
down €60,691 (-100%), from €60,691 to €0
- Financial charges -€9,286
no longer reported in 2022 (was €9,286)
- Financial income -€5,643
down €5,643 (-100%), from €5,643 to €0
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,912 | €18,600 | +€5,688 | +44.1% |
| Current assets | 29/58 | €12,912 | €18,600 | +€5,688 | +44.1% |
| Amounts receivable within one year | 40/41 | €10,488 | - | -€10,488 | |
| Trade receivables | 40 | €10,488 | - | -€10,488 | |
| Cash at bank and in hand | 54/58 | €2,424 | - | -€2,424 | |
| Deferred charges and accrued income | 490/1 | - | €18,600 | +€18,600 | |
| Total equity and liabilities | 10/49 | €12,912 | €18,600 | +€5,688 | +44.1% |
| Equity | 10/15 | -€4,572 | €18,600 | +€23,172 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,172 | - | +€23,172 | |
| Amounts payable | 17/49 | €17,483 | €0 | -€17,483 | -100% |
| Amounts payable within one year | 42/48 | €17,483 | €0 | -€17,483 | -100% |
| Trade debts | 44 | €17,454 | €0 | -€17,454 | -100% |
| Suppliers | 440/4 | €17,454 | €0 | -€17,454 | -100% |
| Other amounts payable | 47/48 | €29 | €0 | -€29 | -100% |
| Remuneration, social security and pensions | 62 | €79,883 | €0 | -€79,883 | -100% |
| Other operating charges | 640/8 | €337 | €0 | -€337 | -100% |
| Gross operating margin | 9900 | €60,691 | €0 | -€60,691 | -100% |
| Operating profit (loss) | 9901 | -€19,528 | €0 | +€19,528 | |
| Financial income | 75/76B | €5,643 | €0 | -€5,643 | -100% |
| Recurring financial income | 75 | €5,643 | €0 | -€5,643 | -100% |
| Financial charges | 65/66B | €9,286 | - | -€9,286 | |
| Recurring financial charges | 65 | €9,286 | - | -€9,286 | |
| Profit (loss) for the period before taxes | 9903 | -€23,172 | €0 | +€23,172 | |
| Profit (loss) for the period | 9904 | -€23,172 | €0 | +€23,172 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,172 | €0 | +€23,172 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.