SHAMPOOO: what changed
Two fiscal 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.
SHAMPOOO
Largest movements
- Cash +€1,281
up €1,281 (+24.2%), from €5,300 to €6,581
mainly Trade debts (+€2,976) and Short-term financial debts (+€2,352)
- Tangible fixed assets +€1,144
up €1,144 (+44.6%), from €2,565 to €3,709
of which Plant, machinery and equipment: +€1,785
- Receivables within one year -€916
down €916 (-12.5%), from €7,335 to €6,419
of which Trade receivables: -€616
- Profit (loss) carried forward -€6,938
down €6,938 (-12.7%), from -€54,798 to -€61,736
- Trade debts +€2,976
up €2,976 (+219.5%), from €1,356 to €4,332
- Short-term financial debts +€2,352
new in 2025: €2,352
- Tax, wage and social debts +€1,988
up €1,988 (+1987.9%), from €100 to €2,088
- Other debts +€1,380
up €1,380 (+2.6%), from €52,074 to €53,454
- Gross operating margin +€982
up €982 (+18.1%), from -€5,436 to -€4,454
- Financial charges -€203
down €203 (-37.7%), from €537 to €334
- Taxes +€80
up €80 (+147.6%), from €54 to €133
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.
Cash bridge derived
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 | €20,913 | €22,263 | +€1,350 | +6.5% |
| Fixed assets | 21/28 | €2,565 | €3,709 | +€1,144 | +44.6% |
| Tangible fixed assets | 22/27 | €2,565 | €3,709 | +€1,144 | +44.6% |
| Plant, machinery and equipment | 23 | - | €1,785 | +€1,785 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €2,565 | €1,924 | -€641 | -25.0% |
| Current assets | 29/58 | €18,348 | €18,554 | +€206 | +1.1% |
| Stocks and contracts in progress | 3 | €5,380 | €5,300 | -€80 | -1.5% |
| Stocks | 30/36 | €5,380 | €5,300 | -€80 | -1.5% |
| Amounts receivable within one year | 40/41 | €7,335 | €6,419 | -€916 | -12.5% |
| Trade receivables | 40 | €616 | €0 | -€616 | -100.0% |
| Other amounts receivable | 41 | €6,718 | €6,419 | -€300 | -4.5% |
| Cash at bank and in hand | 54/58 | €5,300 | €6,581 | +€1,281 | +24.2% |
| Deferred charges and accrued income | 490/1 | €333 | €254 | -€79 | -23.8% |
| Total equity and liabilities | 10/49 | €20,913 | €22,263 | +€1,350 | +6.5% |
| Equity | 10/15 | -€34,347 | -€41,285 | -€6,938 | -20.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,798 | -€61,736 | -€6,938 | -12.7% |
| Amounts payable | 17/49 | €55,260 | €63,547 | +€8,287 | +15.0% |
| Amounts payable within one year | 42/48 | €53,530 | €62,226 | +€8,696 | +16.2% |
| Financial debts | 43 | - | €2,352 | +€2,352 | |
| Credit institutions | 430/8 | - | €2,352 | +€2,352 | |
| Trade debts | 44 | €1,356 | €4,332 | +€2,976 | +219.5% |
| Suppliers | 440/4 | €1,356 | €4,332 | +€2,976 | +219.5% |
| Taxes, remuneration and social security | 45 | €100 | €2,088 | +€1,988 | +1987.9% |
| Taxes | 450/3 | €100 | €2,088 | +€1,988 | +1987.9% |
| Other amounts payable | 47/48 | €52,074 | €53,454 | +€1,380 | +2.6% |
| Accrued charges and deferred income | 492/3 | €1,730 | €1,321 | -€409 | -23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,080 | €1,088 | +€8 | +0.7% |
| Other operating charges | 640/8 | €219 | €172 | -€46 | -21.2% |
| Non-recurring operating charges | 66A | - | €943 | +€943 | |
| Gross operating margin | 9900 | -€5,436 | -€4,454 | +€982 | +18.1% |
| Operating profit (loss) | 9901 | -€6,734 | -€6,657 | +€77 | +1.1% |
| Financial income | 75/76B | €232 | €187 | -€44 | -19.2% |
| Recurring financial income | 75 | €232 | €187 | -€44 | -19.2% |
| Financial charges | 65/66B | €537 | €334 | -€203 | -37.7% |
| Recurring financial charges | 65 | €537 | €334 | -€203 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,039 | -€6,804 | +€235 | +3.3% |
| Income taxes | 67/77 | €54 | €133 | +€80 | +147.6% |
| Profit (loss) for the period | 9904 | -€7,093 | -€6,938 | +€156 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,093 | -€6,938 | +€156 | +2.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.