Shaka 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.
Shaka Consulting
Largest movements
- Receivables within one year +€17,881
up €17,881 (+79.8%), from €22,415 to €40,296
of which Other amounts receivable: +€18,509
- Cash -€7,412
down €7,412 (-33.6%), from €22,086 to €14,674
mainly Receivables within one year (-€17,881) and Tax, wage and social debts (-€2,659)
- Deferred charges and accrued income +€1,308
up €1,308 (+494%), from €264 to €1,572
- Reserves +€14,064
up €14,064 (+43.1%), from €32,615 to €46,679
- Tax, wage and social debts -€2,659
down €2,659 (-32.5%), from €8,169 to €5,511
of which Remuneration and social security: -€2,261
- Other debts +€833
new in 2025: €833
- Gross operating margin -€23,412
down €23,412 (-54.8%), from €42,756 to €19,344
- Taxes -€4,120
down €4,120 (-45.0%), from €9,154 to €5,034
- Financial income +€1,326
up €1,326 (+13,259,800%), from €0 to €1,326
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 | €44,766 | €56,542 | +€11,776 | +26.3% |
| Current assets | 29/58 | €44,766 | €56,542 | +€11,776 | +26.3% |
| Amounts receivable within one year | 40/41 | €22,415 | €40,296 | +€17,881 | +79.8% |
| Trade receivables | 40 | €11,518 | €10,890 | -€628 | -5.5% |
| Other amounts receivable | 41 | €10,897 | €29,406 | +€18,509 | +170% |
| Cash at bank and in hand | 54/58 | €22,086 | €14,674 | -€7,412 | -33.6% |
| Deferred charges and accrued income | 490/1 | €264 | €1,572 | +€1,308 | +494% |
| Total equity and liabilities | 10/49 | €44,766 | €56,542 | +€11,776 | +26.3% |
| Equity | 10/15 | €35,615 | €49,679 | +€14,064 | +39.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €32,615 | €46,679 | +€14,064 | +43.1% |
| Distributable reserves | 133 | €32,615 | €46,679 | +€14,064 | +43.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,151 | €6,863 | -€2,288 | -25.0% |
| Amounts payable within one year | 42/48 | €9,151 | €6,863 | -€2,288 | -25.0% |
| Trade debts | 44 | €982 | €520 | -€462 | -47.1% |
| Suppliers | 440/4 | €982 | €520 | -€462 | -47.1% |
| Taxes, remuneration and social security | 45 | €8,169 | €5,511 | -€2,659 | -32.5% |
| Taxes | 450/3 | €5,908 | €5,511 | -€397 | -6.7% |
| Remuneration and social security | 454/9 | €2,261 | €0 | -€2,261 | -100% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Other operating charges | 640/8 | €387 | €127 | -€260 | -67.2% |
| Gross operating margin | 9900 | €42,756 | €19,344 | -€23,412 | -54.8% |
| Operating profit (loss) | 9901 | €42,368 | €19,217 | -€23,151 | -54.6% |
| Financial income | 75/76B | €0 | €1,326 | +€1,326 | +13,259,800% |
| Recurring financial income | 75 | €0 | €1,326 | +€1,326 | +13,259,800% |
| Financial charges | 65/66B | €600 | €612 | +€12 | +2.0% |
| Recurring financial charges | 65 | €600 | €612 | +€12 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €41,769 | €19,931 | -€21,838 | -52.3% |
| Income taxes | 67/77 | €9,154 | €5,034 | -€4,120 | -45.0% |
| Profit (loss) for the period | 9904 | €32,615 | €14,897 | -€17,717 | -54.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,615 | €14,897 | -€17,717 | -54.3% |
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 25 October 2026 via checked.be.