SHARAS: 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.
SHARAS
Largest movements
- Receivables within one year +€92
up €92 (+17.6%), from €521 to €613
of which Other amounts receivable: +€152
- Other debts +€11,685
up €11,685 (+37.7%), from €31,001 to €42,686
- Profit (loss) carried forward -€8,967
down €8,967 (-17.8%), from -€50,468 to -€59,435
- Tax, wage and social debts -€3,000
no longer reported in 2024 (was €3,000)
- Trade debts +€373
up €373 (+44.3%), from €844 to €1,217
- Gross operating margin +€22,106
up €22,106 (+99.6%), from -€22,204 to -€98
- Financial charges -€272
no longer reported in 2024 (was €272)
From the 2022 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,976 | €3,068 | +€92 | +3.1% |
| Current assets | 29/58 | €2,976 | €3,068 | +€92 | +3.1% |
| Amounts receivable within one year | 40/41 | €521 | €613 | +€92 | +17.6% |
| Trade receivables | 40 | €60 | - | -€60 | |
| Other amounts receivable | 41 | €461 | €613 | +€152 | +32.9% |
| Cash at bank and in hand | 54/58 | €2,455 | €2,455 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,976 | €3,068 | +€92 | +3.1% |
| Equity | 10/15 | -€31,868 | -€40,835 | -€8,967 | -28.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,468 | -€59,435 | -€8,967 | -17.8% |
| Amounts payable | 17/49 | €34,844 | €43,903 | +€9,059 | +26.0% |
| Amounts payable within one year | 42/48 | €34,844 | €43,903 | +€9,059 | +26.0% |
| Trade debts | 44 | €844 | €1,217 | +€373 | +44.3% |
| Suppliers | 440/4 | €844 | €1,217 | +€373 | +44.3% |
| Taxes, remuneration and social security | 45 | €3,000 | - | -€3,000 | |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €31,001 | €42,686 | +€11,685 | +37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63 | - | -€63 | |
| Other operating charges | 640/8 | €348 | €387 | +€40 | +11.5% |
| Gross operating margin | 9900 | -€22,204 | -€98 | +€22,106 | +99.6% |
| Operating profit (loss) | 9901 | -€22,615 | -€485 | +€22,130 | +97.9% |
| Financial charges | 65/66B | €272 | - | -€272 | |
| Recurring financial charges | 65 | €272 | - | -€272 | |
| Profit (loss) for the period before taxes | 9903 | -€22,887 | -€485 | +€22,402 | +97.9% |
| Profit (loss) for the period | 9904 | -€22,887 | -€485 | +€22,402 | +97.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,887 | -€485 | +€22,402 | +97.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.