SHAMOUN: what changed
SHAMOUN
Largest movements
- Current assets -€9,275
down €9,275 (-6.1%), from €151,056 to €141,781
of which Receivables within one year: -€15,700
- Tangible fixed assets +€2,030
up €2,030 (+21.3%), from €9,547 to €11,577
- Debts within one year -€8,737
down €8,737 (-14.3%), from €60,993 to €52,256
- Profit (loss) carried forward +€2,993
up €2,993 (+1,311%), from €228 to €3,221
- Gross operating margin -€11,936
down €11,936 (-13.8%), from €86,744 to €74,809
- Taxes -€7,343
down €7,343 (-90.5%), from €8,113 to €770
Change in the result, 2016 to 2017
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
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2016 | 2017 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €160,703 | €153,458 | -€7,245 | -4.5% |
| Fixed assets | 21/28 | €9,647 | €11,677 | +€2,030 | +21.0% |
| Tangible fixed assets | 22/27 | €9,547 | €11,577 | +€2,030 | +21.3% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €151,056 | €141,781 | -€9,275 | -6.1% |
| Stocks and contracts in progress | 3 | €20,699 | €25,908 | +€5,209 | +25.2% |
| Amounts receivable within one year | 40/41 | €122,773 | €107,072 | -€15,700 | -12.8% |
| Cash at bank and in hand | 54/58 | €7,137 | €8,550 | +€1,413 | +19.8% |
| Total equity and liabilities | 10/49 | €160,703 | €153,458 | -€7,245 | -4.5% |
| Equity | 10/15 | €92,428 | €95,421 | +€2,993 | +3.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €90,200 | €90,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €228 | €3,221 | +€2,993 | +1,311% |
| Amounts payable | 17/49 | €68,275 | €58,037 | -€10,238 | -15.0% |
| Amounts payable after more than one year | 17 | €7,282 | €5,780 | -€1,501 | -20.6% |
| Amounts payable within one year | 42/48 | €60,993 | €52,256 | -€8,737 | -14.3% |
| Trade debts | 44 | €17,168 | €12,066 | -€5,102 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,745 | €6,475 | -€270 | -4.0% |
| Gross operating margin | 9900 | €86,744 | €74,809 | -€11,936 | -13.8% |
| Operating profit (loss) | 9901 | €31,171 | €4,635 | -€26,536 | -85.1% |
| Recurring financial income | 75 | €127 | €117 | -€10 | -7.9% |
| Recurring financial charges | 65 | €581 | €989 | +€408 | +70.3% |
| Profit (loss) for the period before taxes | 9903 | €30,717 | €3,763 | -€26,954 | -87.7% |
| Income taxes | 67/77 | €8,113 | €770 | -€7,343 | -90.5% |
| Profit (loss) for the period | 9904 | €22,604 | €2,993 | -€19,611 | -86.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,604 | €2,993 | -€19,611 | -86.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2016 and 31 December 2017. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.