SHAM TRANSPORT: what changed
SHAM TRANSPORT
Largest movements
- Receivables within one year +€9,087
up €9,087 (+504%), from €1,804 to €10,891
of which Trade receivables: +€10,150
- Tangible fixed assets -€6,198
down €6,198 (-79.1%), from €7,834 to €1,636
- Cash -€2,507
down €2,507 (-68.5%), from €3,662 to €1,155
mainly Receivables within one year (-€9,087) and Contributions, distributions and other (-€5,000)
- Deferred charges and accrued income -€1,450
no longer reported in 2025 (was €1,450)
- Contributions -€5,000
down €5,000 (-50.0%), from €10,000 to €5,000
- Other debts +€3,858
up €3,858 (+284%), from €1,357 to €5,215
- Tax, wage and social debts +€2,555
new in 2025: €2,555
of which Remuneration and social security: +€2,350
- Profit (loss) carried forward -€2,233
down €2,233 (-47.0%), from -€4,754 to -€6,986
- Trade debts -€247
down €247 (-3.0%), from €8,146 to €7,899
- Other operating charges -€17,614
down €17,614 (-82.5%), from €21,341 to €3,728
- Gross operating margin -€14,050
down €14,050 (-74.5%), from €18,853 to €4,803
- Staff costs -€1,584
down €1,584 (-40.9%), from €3,872 to €2,288
- Depreciation -€1,024
down €1,024 (-54.4%), from €1,881 to €858
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,750 | €13,682 | -€1,068 | -7.2% |
| Fixed assets | 21/28 | €7,834 | €1,636 | -€6,198 | -79.1% |
| Tangible fixed assets | 22/27 | €7,834 | €1,636 | -€6,198 | -79.1% |
| Furniture and vehicles | 24 | €7,834 | €1,636 | -€6,198 | -79.1% |
| Current assets | 29/58 | €6,916 | €12,046 | +€5,130 | +74.2% |
| Amounts receivable within one year | 40/41 | €1,804 | €10,891 | +€9,087 | +504% |
| Trade receivables | 40 | €741 | €10,891 | +€10,150 | +1,370% |
| Other amounts receivable | 41 | €1,063 | - | -€1,063 | |
| Cash at bank and in hand | 54/58 | €3,662 | €1,155 | -€2,507 | -68.5% |
| Deferred charges and accrued income | 490/1 | €1,450 | - | -€1,450 | |
| Total equity and liabilities | 10/49 | €14,750 | €13,682 | -€1,068 | -7.2% |
| Equity | 10/15 | €5,246 | -€1,986 | -€7,233 | |
| Contributions | 10/11 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Profit (loss) carried forward | 14 | -€4,754 | -€6,986 | -€2,233 | -47.0% |
| Amounts payable | 17/49 | €9,504 | €15,668 | +€6,165 | +64.9% |
| Amounts payable within one year | 42/48 | €9,504 | €15,668 | +€6,165 | +64.9% |
| Trade debts | 44 | €8,146 | €7,899 | -€247 | -3.0% |
| Suppliers | 440/4 | €8,146 | €7,899 | -€247 | -3.0% |
| Taxes, remuneration and social security | 45 | - | €2,555 | +€2,555 | |
| Taxes | 450/3 | - | €205 | +€205 | |
| Remuneration and social security | 454/9 | - | €2,350 | +€2,350 | |
| Other amounts payable | 47/48 | €1,357 | €5,215 | +€3,858 | +284% |
| Remuneration, social security and pensions | 62 | €3,872 | €2,288 | -€1,584 | -40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,881 | €858 | -€1,024 | -54.4% |
| Other operating charges | 640/8 | €21,341 | €3,728 | -€17,614 | -82.5% |
| Gross operating margin | 9900 | €18,853 | €4,803 | -€14,050 | -74.5% |
| Operating profit (loss) | 9901 | -€8,242 | -€2,071 | +€6,171 | +74.9% |
| Financial charges | 65/66B | €167 | €162 | -€6 | -3.4% |
| Recurring financial charges | 65 | €167 | €162 | -€6 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,409 | -€2,233 | +€6,177 | +73.5% |
| Profit (loss) for the period | 9904 | -€8,409 | -€2,233 | +€6,177 | +73.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,409 | -€2,233 | +€6,177 | +73.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.