SHALITA: 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.
SHALITA
Largest movements
- Receivables within one year +€17,369
up €17,369 (+4.8%), from €359,822 to €377,191
of which Other amounts receivable: +€17,369
- Reserves +€36,821
up €36,821 (+12.2%), from €302,449 to €339,270
- Tax, wage and social debts -€16,687
down €16,687 (-44.5%), from €37,520 to €20,834
- Debts after one year -€5,558
down €5,558 (-100%), from €5,558 to €0
- Other debts +€4,741
new in 2025: €4,741
- Gross operating margin -€97,230
down €97,230 (-66.1%), from €147,200 to €49,971
- Taxes -€18,044
down €18,044 (-48.5%), from €37,207 to €19,163
- Depreciation -€9,413
down €9,413 (-80.1%), from €11,757 to €2,344
- Other operating charges +€3,109
up €3,109 (+123%), from €2,530 to €5,639
- Financial income +€3,029
up €3,029 (+23.3%), from €12,989 to €16,018
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 | €380,020 | €393,574 | +€13,554 | +3.6% |
| Fixed assets | 21/28 | €14,849 | €12,504 | -€2,344 | -15.8% |
| Tangible fixed assets | 22/27 | €14,849 | €12,504 | -€2,344 | -15.8% |
| Furniture and vehicles | 24 | €8,985 | €7,713 | -€1,272 | -14.2% |
| Other tangible fixed assets | 26 | €5,863 | €4,792 | -€1,072 | -18.3% |
| Current assets | 29/58 | €365,172 | €381,070 | +€15,898 | +4.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €359,822 | €377,191 | +€17,369 | +4.8% |
| Trade receivables | 40 | €95,000 | €95,000 | = | 0.0% |
| Other amounts receivable | 41 | €264,822 | €282,191 | +€17,369 | +6.6% |
| Cash at bank and in hand | 54/58 | €1,818 | €555 | -€1,263 | -69.5% |
| Deferred charges and accrued income | 490/1 | €3,531 | €3,324 | -€207 | -5.9% |
| Total equity and liabilities | 10/49 | €380,020 | €393,574 | +€13,554 | +3.6% |
| Equity | 10/15 | €305,449 | €342,270 | +€36,821 | +12.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €302,449 | €339,270 | +€36,821 | +12.2% |
| Distributable reserves | 133 | €302,449 | €339,270 | +€36,821 | +12.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €74,571 | €51,304 | -€23,267 | -31.2% |
| Amounts payable after more than one year | 17 | €5,558 | €0 | -€5,558 | -100% |
| Financial debts | 170/4 | €5,558 | €0 | -€5,558 | -100% |
| Amounts payable within one year | 42/48 | €69,012 | €51,304 | -€17,708 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €8,705 | €5,558 | -€3,146 | -36.1% |
| Trade debts | 44 | €4,637 | €2,021 | -€2,617 | -56.4% |
| Suppliers | 440/4 | €4,637 | €2,021 | -€2,617 | -56.4% |
| Advances received on contracts in progress | 46 | €18,150 | €18,150 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €37,520 | €20,834 | -€16,687 | -44.5% |
| Taxes | 450/3 | €37,520 | €20,834 | -€16,687 | -44.5% |
| Other amounts payable | 47/48 | - | €4,741 | +€4,741 | |
| Remuneration, social security and pensions | 62 | - | €701 | +€701 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,757 | €2,344 | -€9,413 | -80.1% |
| Other operating charges | 640/8 | €2,530 | €5,639 | +€3,109 | +123% |
| Gross operating margin | 9900 | €147,200 | €49,971 | -€97,230 | -66.1% |
| Operating profit (loss) | 9901 | €132,913 | €41,287 | -€91,626 | -68.9% |
| Financial income | 75/76B | €12,989 | €16,018 | +€3,029 | +23.3% |
| Recurring financial income | 75 | €12,989 | €16,018 | +€3,029 | +23.3% |
| Financial charges | 65/66B | €966 | €1,321 | +€355 | +36.7% |
| Recurring financial charges | 65 | €966 | €1,321 | +€355 | +36.7% |
| Profit (loss) for the period before taxes | 9903 | €144,936 | €55,984 | -€88,952 | -61.4% |
| Income taxes | 67/77 | €37,207 | €19,163 | -€18,044 | -48.5% |
| Profit (loss) for the period | 9904 | €107,729 | €36,821 | -€70,909 | -65.8% |
| Profit (loss) for the period to be appropriated | 9905 | €107,729 | €36,821 | -€70,909 | -65.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.