SHANTI AUM: 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.
SHANTI AUM
Largest movements
- Receivables within one year +€9,227
up €9,227 (+320,386%), from €3 to €9,230
of which Trade receivables: +€7,865
- Cash +€6,548
up €6,548 (+141%), from €4,652 to €11,201
mainly Net result for the year (+€56,596) and Deferred charges and accrued income (+€5,500)
- Deferred charges and accrued income -€5,500
no longer reported in 2025 (was €5,500)
- Tangible fixed assets +€677
new in 2025: €677
- Profit (loss) carried forward +€56,596
up €56,596 (+27.2%), from -€207,735 to -€151,139
- Debts after one year -€53,757
down €53,757 (-28.1%), from €191,360 to €137,604
- Trade debts +€5,478
up €5,478 (+166%), from €3,296 to €8,774
- Tax, wage and social debts +€2,655
up €2,655 (+70.2%), from €3,784 to €6,439
- Gross operating margin +€16,180
up €16,180 (+38.8%), from €41,702 to €57,882
- Financial charges -€582
down €582 (-88.5%), from €657 to €75
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 | €10,155 | €21,108 | +€10,953 | +108% |
| Fixed assets | 21/28 | - | €677 | +€677 | |
| Tangible fixed assets | 22/27 | - | €677 | +€677 | |
| Furniture and vehicles | 24 | - | €677 | +€677 | |
| Current assets | 29/58 | €10,155 | €20,431 | +€10,275 | +101% |
| Amounts receivable within one year | 40/41 | €3 | €9,230 | +€9,227 | +320,386% |
| Trade receivables | 40 | - | €7,865 | +€7,865 | |
| Other amounts receivable | 41 | €3 | €1,365 | +€1,362 | +47,296% |
| Cash at bank and in hand | 54/58 | €4,652 | €11,201 | +€6,548 | +141% |
| Deferred charges and accrued income | 490/1 | €5,500 | - | -€5,500 | |
| Total equity and liabilities | 10/49 | €10,155 | €21,108 | +€10,953 | +108% |
| Equity | 10/15 | -€189,135 | -€132,539 | +€56,596 | +29.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€207,735 | -€151,139 | +€56,596 | +27.2% |
| Amounts payable | 17/49 | €199,290 | €153,647 | -€45,644 | -22.9% |
| Amounts payable after more than one year | 17 | €191,360 | €137,604 | -€53,757 | -28.1% |
| Other amounts payable | 178/9 | €191,360 | €137,604 | -€53,757 | -28.1% |
| Amounts payable within one year | 42/48 | €7,080 | €15,214 | +€8,134 | +115% |
| Trade debts | 44 | €3,296 | €8,774 | +€5,478 | +166% |
| Suppliers | 440/4 | €3,296 | €8,774 | +€5,478 | +166% |
| Taxes, remuneration and social security | 45 | €3,784 | €6,439 | +€2,655 | +70.2% |
| Taxes | 450/3 | €3,784 | €6,439 | +€2,655 | +70.2% |
| Accrued charges and deferred income | 492/3 | €850 | €829 | -€21 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €339 | +€339 | |
| Other operating charges | 640/8 | €556 | €872 | +€316 | +56.7% |
| Gross operating margin | 9900 | €41,702 | €57,882 | +€16,180 | +38.8% |
| Operating profit (loss) | 9901 | €41,146 | €56,672 | +€15,526 | +37.7% |
| Financial charges | 65/66B | €657 | €75 | -€582 | -88.5% |
| Recurring financial charges | 65 | €657 | €75 | -€582 | -88.5% |
| Profit (loss) for the period before taxes | 9903 | €40,489 | €56,596 | +€16,108 | +39.8% |
| Profit (loss) for the period | 9904 | €40,489 | €56,596 | +€16,108 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,489 | €56,596 | +€16,108 | +39.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.