SHARING BIG: 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.
SHARING BIG
Largest movements
- Tangible fixed assets -€74,516
down €74,516 (-99.9%), from €74,596 to €80
of which Plant, machinery and equipment: -€70,258
- Receivables within one year +€33,908
up €33,908 (+530%), from €6,402 to €40,310
of which Other amounts receivable: +€19,338
- Cash +€15,180
up €15,180 (+162%), from €9,349 to €24,529
mainly Investment in fixed assets (net) (+€63,456) and Net result for the year (+€58,154)
- Financial fixed assets +€10,950
up €10,950 (+1,095%), from €1,000 to €11,950
- Stocks and contracts -€8,465
no longer reported in 2025 (was €8,465)
- Profit (loss) carried forward +€58,154
up €58,154 (+12.1%), from -€481,383 to -€423,230
- Advances received -€29,000
down €29,000 (-59.2%), from €49,000 to €20,000
- Tax, wage and social debts -€27,779
down €27,779 (-22.4%), from €123,759 to €95,979
of which Remuneration and social security: -€18,375
- Accrued charges and deferred income +€13,114
new in 2025: €13,114
- Trade debts -€12,881
down €12,881 (-13.0%), from €99,349 to €86,468
- Gross operating margin +€106,689
up €106,689 (+96.2%), from €110,958 to €217,648
- Staff costs -€55,845
down €55,845 (-31.4%), from €177,967 to €122,122
- Other operating charges +€24,642
up €24,642 (+317%), from €7,768 to €32,410
- Depreciation -€20,839
down €20,839 (-99.5%), from €20,949 to €110
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 | €105,608 | €79,410 | -€26,198 | -24.8% |
| Fixed assets | 21/28 | €75,596 | €12,030 | -€63,566 | -84.1% |
| Tangible fixed assets | 22/27 | €74,596 | €80 | -€74,516 | -99.9% |
| Land and buildings | 22 | €650 | - | -€650 | |
| Plant, machinery and equipment | 23 | €70,258 | - | -€70,258 | |
| Furniture and vehicles | 24 | €3,688 | €80 | -€3,608 | -97.8% |
| Financial fixed assets | 28 | €1,000 | €11,950 | +€10,950 | +1,095% |
| Current assets | 29/58 | €30,012 | €67,381 | +€37,368 | +125% |
| Stocks and contracts in progress | 3 | €8,465 | - | -€8,465 | |
| Stocks | 30/36 | €8,465 | - | -€8,465 | |
| Amounts receivable within one year | 40/41 | €6,402 | €40,310 | +€33,908 | +530% |
| Trade receivables | 40 | €6,402 | €20,972 | +€14,570 | +228% |
| Other amounts receivable | 41 | - | €19,338 | +€19,338 | |
| Cash at bank and in hand | 54/58 | €9,349 | €24,529 | +€15,180 | +162% |
| Deferred charges and accrued income | 490/1 | €5,796 | €2,542 | -€3,255 | -56.2% |
| Total equity and liabilities | 10/49 | €105,608 | €79,410 | -€26,198 | -24.8% |
| Equity | 10/15 | -€460,923 | -€402,770 | +€58,154 | +12.6% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€481,383 | -€423,230 | +€58,154 | +12.1% |
| Amounts payable | 17/49 | €566,532 | €482,180 | -€84,352 | -14.9% |
| Amounts payable after more than one year | 17 | €10,229 | - | -€10,229 | |
| Financial debts | 170/4 | €10,229 | - | -€10,229 | |
| Amounts payable within one year | 42/48 | €556,303 | €469,066 | -€87,237 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €18,385 | €11,355 | -€7,030 | -38.2% |
| Trade debts | 44 | €99,349 | €86,468 | -€12,881 | -13.0% |
| Suppliers | 440/4 | €99,349 | €86,468 | -€12,881 | -13.0% |
| Advances received on contracts in progress | 46 | €49,000 | €20,000 | -€29,000 | -59.2% |
| Taxes, remuneration and social security | 45 | €123,759 | €95,979 | -€27,779 | -22.4% |
| Taxes | 450/3 | €71,458 | €62,054 | -€9,404 | -13.2% |
| Remuneration and social security | 454/9 | €52,301 | €33,925 | -€18,375 | -35.1% |
| Other amounts payable | 47/48 | €265,810 | €255,264 | -€10,546 | -4.0% |
| Accrued charges and deferred income | 492/3 | - | €13,114 | +€13,114 | |
| Non-recurring operating income | 76A | €24,085 | - | -€24,085 | |
| Remuneration, social security and pensions | 62 | €177,967 | €122,122 | -€55,845 | -31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,949 | €110 | -€20,839 | -99.5% |
| Other operating charges | 640/8 | €7,768 | €32,410 | +€24,642 | +317% |
| Gross operating margin | 9900 | €110,958 | €217,648 | +€106,689 | +96.2% |
| Operating profit (loss) | 9901 | -€95,726 | €63,006 | +€158,732 | |
| Financial income | 75/76B | €98 | €9 | -€88 | -90.4% |
| Recurring financial income | 75 | €98 | €9 | -€88 | -90.4% |
| Financial charges | 65/66B | €3,894 | €4,861 | +€968 | +24.8% |
| Recurring financial charges | 65 | €3,894 | €4,861 | +€968 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | -€99,522 | €58,154 | +€157,676 | |
| Profit (loss) for the period | 9904 | -€99,522 | €58,154 | +€157,676 | |
| Profit (loss) for the period to be appropriated | 9905 | -€99,522 | €58,154 | +€157,676 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.