SHAMS TEX: 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.
SHAMS TEX
Largest movements
- Stocks and contracts +€13,240
up €13,240 (+561%), from €2,360 to €15,600
- Cash +€1,248
up €1,248 (+49.1%), from €2,543 to €3,791
mainly Accrued charges and deferred income (+€15,026) and Other debts (+€8,278)
- Accrued charges and deferred income +€15,026
new in 2024: €15,026
- Profit (loss) carried forward -€11,489
down €11,489 (-139%), from -€8,282 to -€19,770
- Other debts +€8,278
up €8,278 (+135%), from €6,122 to €14,400
- Trade debts +€1,306
up €1,306 (+258%), from €507 to €1,813
- Contributions +€990
up €990 (+15.5%), from €6,400 to €7,390
- Gross operating margin -€15,369
down €15,369, from €4,345 to -€11,024
- Other operating charges -€958
down €958 (-88.5%), from €1,083 to €125
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.
Derived cash bridge
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 | €4,903 | €19,391 | +€14,488 | +296% |
| Current assets | 29/58 | €4,903 | €19,391 | +€14,488 | +296% |
| Stocks and contracts in progress | 3 | €2,360 | €15,600 | +€13,240 | +561% |
| Stocks | 30/36 | €2,360 | €15,600 | +€13,240 | +561% |
| Cash at bank and in hand | 54/58 | €2,543 | €3,791 | +€1,248 | +49.1% |
| Total equity and liabilities | 10/49 | €4,903 | €19,391 | +€14,488 | +296% |
| Equity | 10/15 | -€1,882 | -€12,380 | -€10,499 | -558% |
| Contributions | 10/11 | €6,400 | €7,390 | +€990 | +15.5% |
| Capital | 10 | €6,400 | €7,390 | +€990 | +15.5% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Uncalled capital | 101 | €13,600 | €12,610 | -€990 | -7.3% |
| Profit (loss) carried forward | 14 | -€8,282 | -€19,770 | -€11,489 | -139% |
| Amounts payable | 17/49 | €6,784 | €31,771 | +€24,987 | +368% |
| Amounts payable within one year | 42/48 | €6,784 | €16,745 | +€9,961 | +147% |
| Trade debts | 44 | €507 | €1,813 | +€1,306 | +258% |
| Suppliers | 440/4 | €507 | €1,813 | +€1,306 | +258% |
| Taxes, remuneration and social security | 45 | €155 | €532 | +€377 | +243% |
| Taxes | 450/3 | €155 | €532 | +€377 | +243% |
| Other amounts payable | 47/48 | €6,122 | €14,400 | +€8,278 | +135% |
| Accrued charges and deferred income | 492/3 | - | €15,026 | +€15,026 | |
| Other operating charges | 640/8 | €1,083 | €125 | -€958 | -88.5% |
| Gross operating margin | 9900 | €4,345 | -€11,024 | -€15,369 | |
| Operating profit (loss) | 9901 | €3,262 | -€11,149 | -€14,411 | |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €225 | €264 | +€40 | +17.6% |
| Recurring financial charges | 65 | €225 | €264 | +€40 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €3,037 | -€11,384 | -€14,421 | |
| Income taxes | 67/77 | - | €105 | +€105 | |
| Profit (loss) for the period | 9904 | €3,037 | -€11,489 | -€14,526 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,037 | -€11,489 | -€14,526 |
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 16 October 2026 via checked.be.