SHAMA JAMIL: 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.
SHAMA JAMIL
Largest movements
- Tangible fixed assets -€11,973
down €11,973 (-31.1%), from €38,529 to €26,556
- Receivables within one year -€11,615
down €11,615 (-97.1%), from €11,957 to €341
- Stocks and contracts -€2,845
down €2,845 (-8.1%), from €35,192 to €32,347
- Trade debts -€26,804
down €26,804 (-98.1%), from €27,318 to €513
- Profit (loss) carried forward -€12,587
down €12,587 (-38.6%), from €32,587 to €20,000
- Debts after one year +€11,800
up €11,800 (+139%), from €8,500 to €20,300
- Tax, wage and social debts +€915
new in 2025: €915
- Turnover -€113,349
down €113,349 (-21.6%), from €524,642 to €411,293
- Purchases and services -€101,620
down €101,620 (-19.3%), from €527,323 to €425,703
- Taxes +€5,665
up €5,665, from -€5,525 to €140
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 | €86,944 | €60,446 | -€26,498 | -30.5% |
| Fixed assets | 21/28 | €38,529 | €26,556 | -€11,973 | -31.1% |
| Tangible fixed assets | 22/27 | €38,529 | €26,556 | -€11,973 | -31.1% |
| Furniture and vehicles | 24 | €38,529 | €26,556 | -€11,973 | -31.1% |
| Current assets | 29/58 | €48,415 | €33,890 | -€14,525 | -30.0% |
| Stocks and contracts in progress | 3 | €35,192 | €32,347 | -€2,845 | -8.1% |
| Stocks | 30/36 | €35,192 | €32,347 | -€2,845 | -8.1% |
| Amounts receivable within one year | 40/41 | €11,957 | €341 | -€11,615 | -97.1% |
| Other amounts receivable | 41 | €11,957 | €341 | -€11,615 | -97.1% |
| Cash at bank and in hand | 54/58 | €1,267 | €1,190 | -€77 | -6.1% |
| Deferred charges and accrued income | 490/1 | - | €12 | +€12 | |
| Total equity and liabilities | 10/49 | €86,944 | €60,446 | -€26,498 | -30.5% |
| Equity | 10/15 | €51,127 | €38,540 | -€12,587 | -24.6% |
| Contributions | 10/11 | €18,540 | €18,540 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,587 | €20,000 | -€12,587 | -38.6% |
| Amounts payable | 17/49 | €35,818 | €21,907 | -€13,911 | -38.8% |
| Amounts payable after more than one year | 17 | €8,500 | €20,300 | +€11,800 | +139% |
| Other amounts payable | 178/9 | €8,500 | €20,300 | +€11,800 | +139% |
| Amounts payable within one year | 42/48 | €27,318 | €1,607 | -€25,711 | -94.1% |
| Trade debts | 44 | €27,318 | €513 | -€26,804 | -98.1% |
| Suppliers | 440/4 | €27,318 | €513 | -€26,804 | -98.1% |
| Taxes, remuneration and social security | 45 | - | €915 | +€915 | |
| Remuneration and social security | 454/9 | - | €915 | +€915 | |
| Other amounts payable | 47/48 | - | €178 | +€178 | |
| Turnover | 70 | €524,642 | €411,293 | -€113,349 | -21.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €527,323 | €425,703 | -€101,620 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,905 | €11,973 | +€1,068 | +9.8% |
| Other operating charges | 640/8 | €3,390 | €3,321 | -€69 | -2.0% |
| Gross operating margin | 9900 | €3,759 | €3,060 | -€699 | -18.6% |
| Operating profit (loss) | 9901 | -€10,536 | -€12,234 | -€1,698 | -16.1% |
| Financial income | 75/76B | €226 | €75 | -€151 | -66.8% |
| Recurring financial income | 75 | €226 | €75 | -€151 | -66.8% |
| Non-recurring financial income | 76B | - | €75 | +€75 | |
| Financial charges | 65/66B | €104 | €214 | +€109 | +105% |
| Recurring financial charges | 65 | €104 | €214 | +€109 | +105% |
| Profit (loss) for the period before taxes | 9903 | -€10,414 | -€12,372 | -€1,959 | -18.8% |
| Income taxes | 67/77 | -€5,525 | €140 | +€5,665 | |
| Profit (loss) for the period | 9904 | -€4,889 | -€12,512 | -€7,623 | -156% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,889 | -€12,512 | -€7,623 | -156% |
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 19 October 2026 via checked.be.