SHAIKH IT CONSULTING: 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.
SHAIKH IT CONSULTING
Largest movements
- Cash -€35,867
down €35,867 (-7.8%), from €457,738 to €421,871
mainly Contributions, distributions and other (-€532,000) and Receivables within one year (-€10,346)
- Receivables within one year +€10,346
up €10,346 (+36.0%), from €28,729 to €39,075
of which Trade receivables: +€10,346
- Tangible fixed assets -€5,068
down €5,068 (-88.8%), from €5,706 to €639
- Profit (loss) carried forward -€453,025
down €453,025 (-98.0%), from €462,177 to €9,152
- Other debts +€426,700
up €426,700 (+10,925%), from €3,906 to €430,606
- Gross operating margin -€8,876
down €8,876 (-7.8%), from €114,299 to €105,423
- Taxes -€2,005
down €2,005 (-8.9%), from €22,461 to €20,456
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 | €492,416 | €461,810 | -€30,606 | -6.2% |
| Fixed assets | 21/28 | €5,756 | €689 | -€5,068 | -88.0% |
| Tangible fixed assets | 22/27 | €5,706 | €639 | -€5,068 | -88.8% |
| Furniture and vehicles | 24 | €5,706 | €639 | -€5,068 | -88.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €486,660 | €461,122 | -€25,538 | -5.2% |
| Amounts receivable within one year | 40/41 | €28,729 | €39,075 | +€10,346 | +36.0% |
| Trade receivables | 40 | €27,165 | €37,510 | +€10,346 | +38.1% |
| Other amounts receivable | 41 | €1,565 | €1,565 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €457,738 | €421,871 | -€35,867 | -7.8% |
| Deferred charges and accrued income | 490/1 | €192 | €176 | -€16 | -8.4% |
| Total equity and liabilities | 10/49 | €492,416 | €461,810 | -€30,606 | -6.2% |
| Equity | 10/15 | €482,637 | €29,612 | -€453,025 | -93.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €462,177 | €9,152 | -€453,025 | -98.0% |
| Amounts payable | 17/49 | €9,779 | €432,198 | +€422,420 | +4,320% |
| Amounts payable after more than one year | 17 | €1,166 | - | -€1,166 | |
| Financial debts | 170/4 | €1,166 | - | -€1,166 | |
| Amounts payable within one year | 42/48 | €8,613 | €432,198 | +€423,585 | +4,918% |
| Current portion of amounts payable after more than one year | 42 | €4,536 | €1,166 | -€3,371 | -74.3% |
| Trade debts | 44 | - | €14 | +€14 | |
| Suppliers | 440/4 | - | €14 | +€14 | |
| Taxes, remuneration and social security | 45 | €171 | €413 | +€242 | +141% |
| Taxes | 450/3 | €171 | €413 | +€242 | +141% |
| Other amounts payable | 47/48 | €3,906 | €430,606 | +€426,700 | +10,925% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,068 | €5,068 | = | 0.0% |
| Other operating charges | 640/8 | €649 | €719 | +€70 | +10.7% |
| Gross operating margin | 9900 | €114,299 | €105,423 | -€8,876 | -7.8% |
| Operating profit (loss) | 9901 | €108,582 | €99,637 | -€8,945 | -8.2% |
| Financial income | 75/76B | €3 | €6 | +€3 | +117% |
| Recurring financial income | 75 | €3 | €6 | +€3 | +117% |
| Financial charges | 65/66B | €400 | €212 | -€188 | -47.0% |
| Recurring financial charges | 65 | €400 | €212 | -€188 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €108,185 | €99,431 | -€8,754 | -8.1% |
| Income taxes | 67/77 | €22,461 | €20,456 | -€2,005 | -8.9% |
| Profit (loss) for the period | 9904 | €85,723 | €78,975 | -€6,749 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €85,723 | €78,975 | -€6,749 | -7.9% |
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 30 October 2026 via checked.be.