SHAKATO: 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.
SHAKATO
Largest movements
- Receivables after one year -€18,078
down €18,078 (-24.3%), from €74,244 to €56,166
- Tangible fixed assets -€4,118
down €4,118 (-3.2%), from €129,021 to €124,903
of which Furniture and vehicles: -€4,118
- Trade debts -€22,791
down €22,791 (-98.9%), from €23,045 to €254
- Tax, wage and social debts -€6,370
down €6,370 (-95.1%), from €6,700 to €330
- Profit (loss) carried forward +€4,093
up €4,093 (+11.4%), from -€35,807 to -€31,714
- Other debts +€3,000
new in 2025: €3,000
- Gross operating margin +€16,960
up €16,960, from -€5,999 to €10,961
- Financial income +€1,678
up €1,678 (+760%), from €221 to €1,899
- Other operating charges -€1,035
down €1,035 (-54.8%), from €1,888 to €853
- Taxes +€477
new in 2025: €477
- Financial charges -€230
down €230 (-41.8%), from €549 to €319
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 | €206,678 | €184,611 | -€22,068 | -10.7% |
| Fixed assets | 21/28 | €129,021 | €124,903 | -€4,118 | -3.2% |
| Tangible fixed assets | 22/27 | €129,021 | €124,903 | -€4,118 | -3.2% |
| Land and buildings | 22 | €120,029 | €120,029 | = | 0.0% |
| Furniture and vehicles | 24 | €8,992 | €4,874 | -€4,118 | -45.8% |
| Current assets | 29/58 | €77,657 | €59,708 | -€17,950 | -23.1% |
| Amounts receivable after more than one year | 29 | €74,244 | €56,166 | -€18,078 | -24.3% |
| Other amounts receivable | 291 | €74,244 | €56,166 | -€18,078 | -24.3% |
| Amounts receivable within one year | 40/41 | €3,315 | €1,908 | -€1,407 | -42.4% |
| Trade receivables | 40 | - | €1,650 | +€1,650 | |
| Other amounts receivable | 41 | €3,315 | €258 | -€3,057 | -92.2% |
| Cash at bank and in hand | 54/58 | €98 | €1,634 | +€1,535 | +1,562% |
| Total equity and liabilities | 10/49 | €206,678 | €184,611 | -€22,068 | -10.7% |
| Equity | 10/15 | €176,934 | €181,027 | +€4,093 | +2.3% |
| Contributions | 10/11 | €15,700 | €15,700 | = | 0.0% |
| Contributions outside capital | 11 | €15,700 | - | -€15,700 | |
| Other | 1109/19 | €15,700 | - | -€15,700 | |
| Reserves | 13 | €197,041 | €197,041 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,861 | €1,861 | = | 0.0% |
| Legal reserve | 130 | €1,861 | - | -€1,861 | |
| Other | 1319 | - | €1,861 | +€1,861 | |
| Distributable reserves | 133 | €195,180 | €195,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,807 | -€31,714 | +€4,093 | +11.4% |
| Amounts payable | 17/49 | €29,745 | €3,584 | -€26,161 | -88.0% |
| Amounts payable within one year | 42/48 | €29,745 | €3,584 | -€26,161 | -88.0% |
| Trade debts | 44 | €23,045 | €254 | -€22,791 | -98.9% |
| Suppliers | 440/4 | €23,045 | €254 | -€22,791 | -98.9% |
| Taxes, remuneration and social security | 45 | €6,700 | €330 | -€6,370 | -95.1% |
| Taxes | 450/3 | €6,700 | €330 | -€6,370 | -95.1% |
| Other amounts payable | 47/48 | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,118 | €4,118 | = | 0.0% |
| Other operating charges | 640/8 | €1,888 | €853 | -€1,035 | -54.8% |
| Gross operating margin | 9900 | -€5,999 | €10,961 | +€16,960 | |
| Operating profit (loss) | 9901 | -€12,005 | €5,990 | +€17,995 | |
| Financial income | 75/76B | €221 | €1,899 | +€1,678 | +760% |
| Recurring financial income | 75 | €221 | €1,899 | +€1,678 | +760% |
| Financial charges | 65/66B | €549 | €319 | -€230 | -41.8% |
| Recurring financial charges | 65 | €549 | €319 | -€230 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,333 | €7,570 | +€19,903 | |
| Income taxes | 67/77 | - | €477 | +€477 | |
| Profit (loss) for the period | 9904 | -€12,333 | €7,093 | +€19,426 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,333 | €7,093 | +€19,426 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.