SHAMERIM: what changed
What changed
SHAMERIM
NACE 87.202, Residential care activities
filed annual accounts (NBB)
Net result for the year
-€67,658
2023 · €5,415-€73,073
Equity
-€195,529
2023 · -€127,871-€67,658
Cash
€237,164
2023 · €162,531+€74,633
Balance sheet total
€379,389
2023 · €321,335+€58,054
Largest movements
Assets
- Cash +€74,633
up €74,633 (+45.9%), from €162,531 to €237,164
mainly Debts within one year (+€92,931) and Accrued charges and deferred income (+€32,781)
- Receivables within one year -€9,796
down €9,796 (-7.7%), from €127,775 to €117,979
of which Other amounts receivable: -€40,715
- Tangible fixed assets -€8,755
down €8,755 (-32.9%), from €26,629 to €17,874
Equity and liabilities
- Debts within one year +€92,931
up €92,931 (+22.2%), from €417,706 to €510,637
of which Trade debts: +€60,667
- Profit (loss) carried forward -€67,658
down €67,658 (-21.6%), from -€312,871 to -€380,529
- Accrued charges and deferred income +€32,781
up €32,781 (+104%), from €31,500 to €64,281
Income statement
- Staff costs +€127,841
up €127,841 (+10.2%), from €1.3m to €1.4m
- Gross operating margin +€42,871
up €42,871 (+3.3%), from €1.3m to €1.3m
- Write-downs -€42,160
new in 2024: -€42,160
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€5,415
Gross operating margin
+€42,871
Staff costs
-€127,841
Depreciation
+€4,070
Write-downs
+€42,160
Other operating charges
-€77
Other operating items
-€30,435
Financial income
+€182
Financial charges
-€3,662
Taxes
-€341
Result 2024
-€67,658
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€77,998
Investment
-€3,365
Financing
€0
Cash 2023
€162,531
From operations (derived)
+€77,998
Net result for the year
-€67,658
Depreciation
+€12,120
Receivables within one year
+€9,796
Deferred charges and accrued income
-€1,972
Debts within one year
+€92,931
Accrued charges and deferred income
+€32,781
Investment (derived)
-€3,365
Investment in fixed assets (net)
-€3,365
Cash 2024
€237,164
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €321,335 | €379,389 | +€58,054 | +18.1% |
| Fixed assets | 21/28 | €29,606 | €20,851 | -€8,755 | -29.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €26,629 | €17,874 | -€8,755 | -32.9% |
| Land and buildings | 22 | €318 | - | -€318 | |
| Plant, machinery and equipment | 23 | €4,573 | €2,626 | -€1,947 | -42.6% |
| Furniture and vehicles | 24 | €5,934 | €1,721 | -€4,213 | -71.0% |
| Other tangible fixed assets | 26 | €15,805 | €13,528 | -€2,277 | -14.4% |
| Financial fixed assets | 28 | €2,977 | €2,977 | = | 0.0% |
| Current assets | 29/58 | €291,728 | €358,537 | +€66,809 | +22.9% |
| Amounts receivable within one year | 40/41 | €127,775 | €117,979 | -€9,796 | -7.7% |
| Trade receivables | 40 | €6,578 | €37,497 | +€30,919 | +470% |
| Other amounts receivable | 41 | €121,197 | €80,482 | -€40,715 | -33.6% |
| Cash at bank and in hand | 54/58 | €162,531 | €237,164 | +€74,633 | +45.9% |
| Deferred charges and accrued income | 490/1 | €1,422 | €3,394 | +€1,972 | +139% |
| Total equity and liabilities | 10/49 | €321,335 | €379,389 | +€58,054 | +18.1% |
| Equity | 10/15 | -€127,871 | -€195,529 | -€67,658 | -52.9% |
| Contributions | 10/11 | €185,000 | €185,000 | = | 0.0% |
| Capital | 10 | €185,000 | €185,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€312,871 | -€380,529 | -€67,658 | -21.6% |
| Amounts payable | 17/49 | €449,206 | €574,918 | +€125,712 | +28.0% |
| Amounts payable within one year | 42/48 | €417,706 | €510,637 | +€92,931 | +22.2% |
| Financial debts | 43 | €43,194 | €44,716 | +€1,522 | +3.5% |
| Credit institutions | 430/8 | €43,194 | €44,716 | +€1,522 | +3.5% |
| Trade debts | 44 | €47,972 | €108,639 | +€60,667 | +126% |
| Suppliers | 440/4 | €47,972 | €108,639 | +€60,667 | +126% |
| Taxes, remuneration and social security | 45 | €244,700 | €230,705 | -€13,996 | -5.7% |
| Taxes | 450/3 | €23,717 | €13,699 | -€10,018 | -42.2% |
| Remuneration and social security | 454/9 | €220,983 | €217,006 | -€3,978 | -1.8% |
| Accrued charges and deferred income | 492/3 | €31,500 | €64,281 | +€32,781 | +104% |
| Remuneration, social security and pensions | 62 | €1,252,765 | €1,380,606 | +€127,841 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,189 | €12,120 | -€4,070 | -25.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€42,160 | -€42,160 | |
| Other operating charges | 640/8 | €1,671 | €1,747 | +€77 | +4.6% |
| Non-recurring operating charges | 66A | €15,752 | €46,187 | +€30,435 | +193% |
| Gross operating margin | 9900 | €1,296,556 | €1,339,427 | +€42,871 | +3.3% |
| Operating profit (loss) | 9901 | €10,179 | -€59,073 | -€69,252 | |
| Financial income | 75/76B | €0 | €182 | +€182 | +90,975% |
| Recurring financial income | 75 | €0 | €182 | +€182 | +90,975% |
| Financial charges | 65/66B | €4,764 | €8,426 | +€3,662 | +76.9% |
| Recurring financial charges | 65 | €4,764 | €8,426 | +€3,662 | +76.9% |
| Profit (loss) for the period before taxes | 9903 | €5,415 | -€67,317 | -€72,732 | |
| Income taxes | 67/77 | - | €341 | +€341 | |
| Profit (loss) for the period | 9904 | €5,415 | -€67,658 | -€73,073 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,415 | -€67,658 | -€73,073 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.