SHANGRI-LA: 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.
SHANGRI-LA
Largest movements
- Receivables within one year +€2,294
up €2,294 (+82.9%), from €2,767 to €5,061
of which Trade receivables: +€4,658
- Cash -€60
down €60 (-85.7%), from €70 to €10
mainly Receivables within one year (-€2,294)
- Other debts +€1,046
new in 2025: €1,046
- Profit (loss) carried forward +€699
up €699 (+2.8%), from -€25,352 to -€24,653
- Trade debts +€413
up €413 (+6.4%), from €6,475 to €6,888
- Tax, wage and social debts +€76
new in 2025: €76
- Gross operating margin +€3,846
up €3,846, from -€2,509 to €1,337
- Taxes -€926
no longer reported in 2025 (was €926)
- Other operating charges +€29
up €29 (+5.8%), from €499 to €528
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.
Derived cash bridge
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 | €3,197 | €5,431 | +€2,234 | +69.9% |
| Fixed assets | 21/28 | €360 | €360 | = | 0.0% |
| Financial fixed assets | 28 | €360 | €360 | = | 0.0% |
| Current assets | 29/58 | €2,837 | €5,071 | +€2,234 | +78.7% |
| Amounts receivable within one year | 40/41 | €2,767 | €5,061 | +€2,294 | +82.9% |
| Trade receivables | 40 | - | €4,658 | +€4,658 | |
| Other amounts receivable | 41 | €2,767 | €403 | -€2,364 | -85.4% |
| Cash at bank and in hand | 54/58 | €70 | €10 | -€60 | -85.7% |
| Total equity and liabilities | 10/49 | €3,197 | €5,431 | +€2,234 | +69.9% |
| Equity | 10/15 | -€3,278 | -€2,579 | +€699 | +21.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,474 | €3,474 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,614 | €1,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,352 | -€24,653 | +€699 | +2.8% |
| Amounts payable | 17/49 | €6,475 | €8,010 | +€1,535 | +23.7% |
| Amounts payable within one year | 42/48 | €6,475 | €8,010 | +€1,535 | +23.7% |
| Trade debts | 44 | €6,475 | €6,888 | +€413 | +6.4% |
| Suppliers | 440/4 | €6,475 | €6,888 | +€413 | +6.4% |
| Taxes, remuneration and social security | 45 | - | €76 | +€76 | |
| Taxes | 450/3 | - | €76 | +€76 | |
| Other amounts payable | 47/48 | - | €1,046 | +€1,046 | |
| Other operating charges | 640/8 | €499 | €528 | +€29 | +5.8% |
| Gross operating margin | 9900 | -€2,509 | €1,337 | +€3,846 | |
| Operating profit (loss) | 9901 | -€3,008 | €809 | +€3,817 | |
| Financial charges | 65/66B | €117 | €110 | -€7 | -6.0% |
| Recurring financial charges | 65 | €117 | €110 | -€7 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,125 | €699 | +€3,824 | |
| Income taxes | 67/77 | €926 | - | -€926 | |
| Profit (loss) for the period | 9904 | -€4,051 | €699 | +€4,750 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,051 | €699 | +€4,750 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.