SHAMEDICAL: 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.
SHAMEDICAL
Largest movements
- Cash +€155,546
up €155,546 (+178.9%), from €86,941 to €242,488
mainly Net result for the year (+€86,643) and Debts after one year (+€68,449)
- Tangible fixed assets +€8,459
up €8,459 (+81.6%), from €10,364 to €18,823
of which Furniture and vehicles: +€10,744
- Receivables within one year +€7,946
up €7,946 (+22.0%), from €36,145 to €44,092
- Debts after one year +€68,449
new in 2024: €68,449
- Other debts +€60,000
new in 2024: €60,000
- Profit (loss) carried forward +€26,643
up €26,643 (+43.0%), from €62,022 to €88,665
- Tax, wage and social debts +€20,747
up €20,747 (+146.0%), from €14,214 to €34,961
- Short-term financial debts -€14,790
no longer reported in 2024 (was €14,790)
- Gross operating margin +€83,669
up €83,669 (+202.1%), from €41,404 to €125,073
- Taxes +€19,292
up €19,292 (+299.6%), from €6,440 to €25,732
- Other operating charges -€4,494
down €4,494 (-70.2%), from €6,398 to €1,904
- Financial charges +€2,047
up €2,047 (+59.6%), from €3,433 to €5,480
- Depreciation +€1,522
up €1,522 (+43.4%), from €3,510 to €5,032
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,450 | €305,402 | +€171,952 | +128.9% |
| Fixed assets | 21/28 | €10,364 | €18,823 | +€8,459 | +81.6% |
| Tangible fixed assets | 22/27 | €10,364 | €18,823 | +€8,459 | +81.6% |
| Furniture and vehicles | 24 | €1,224 | €11,968 | +€10,744 | +877.4% |
| Leasing and similar rights | 25 | €9,139 | €6,854 | -€2,285 | -25.0% |
| Current assets | 29/58 | €123,086 | €286,579 | +€163,493 | +132.8% |
| Amounts receivable within one year | 40/41 | €36,145 | €44,092 | +€7,946 | +22.0% |
| Trade receivables | 40 | €36,145 | €44,092 | +€7,946 | +22.0% |
| Cash at bank and in hand | 54/58 | €86,941 | €242,488 | +€155,546 | +178.9% |
| Total equity and liabilities | 10/49 | €133,450 | €305,402 | +€171,952 | +128.9% |
| Equity | 10/15 | €74,178 | €100,821 | +€26,643 | +35.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,956 | €5,956 | = | 0.0% |
| Non-distributable reserves | 130/1 | €956 | €956 | = | 0.0% |
| Legal reserve | 130 | €956 | €956 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,022 | €88,665 | +€26,643 | +43.0% |
| Amounts payable | 17/49 | €59,272 | €204,581 | +€145,309 | +245.2% |
| Amounts payable after more than one year | 17 | - | €68,449 | +€68,449 | |
| Financial debts | 170/4 | - | €68,449 | +€68,449 | |
| Amounts payable within one year | 42/48 | €59,272 | €136,132 | +€76,860 | +129.7% |
| Current portion of amounts payable after more than one year | 42 | €25,241 | €33,875 | +€8,634 | +34.2% |
| Financial debts | 43 | €14,790 | - | -€14,790 | |
| Credit institutions | 430/8 | €14,790 | - | -€14,790 | |
| Trade debts | 44 | €5,026 | €7,295 | +€2,269 | +45.1% |
| Suppliers | 440/4 | €5,026 | €7,295 | +€2,269 | +45.1% |
| Taxes, remuneration and social security | 45 | €14,214 | €34,961 | +€20,747 | +146.0% |
| Taxes | 450/3 | €14,214 | €34,961 | +€20,747 | +146.0% |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,510 | €5,032 | +€1,522 | +43.4% |
| Other operating charges | 640/8 | €6,398 | €1,904 | -€4,494 | -70.2% |
| Non-recurring operating charges | 66A | €206 | €282 | +€76 | +36.9% |
| Gross operating margin | 9900 | €41,404 | €125,073 | +€83,669 | +202.1% |
| Operating profit (loss) | 9901 | €31,290 | €117,855 | +€86,565 | +276.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,433 | €5,480 | +€2,047 | +59.6% |
| Recurring financial charges | 65 | €3,433 | €5,480 | +€2,047 | +59.6% |
| Profit (loss) for the period before taxes | 9903 | €27,858 | €112,375 | +€84,517 | +303.4% |
| Income taxes | 67/77 | €6,440 | €25,732 | +€19,292 | +299.6% |
| Profit (loss) for the period | 9904 | €21,418 | €86,643 | +€65,225 | +304.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,418 | €86,643 | +€65,225 | +304.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.