Shark Seating: 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.
Shark Seating
Largest movements
- Stocks and contracts +€37,662
up €37,662 (+57.9%), from €65,000 to €102,662
- Deferred charges and accrued income +€29,816
up €29,816 (+10676.3%), from €279 to €30,095
- Cash +€4,183
up €4,183 (+4.1%), from €102,487 to €106,670
mainly Accrued charges and deferred income (+€138,238) and Receivables within one year (+€1,616)
- Accrued charges and deferred income +€138,238
up €138,238 (+18104.9%), from €764 to €139,002
- Trade debts -€56,928
down €56,928 (-34.5%), from €164,855 to €107,927
- Profit (loss) carried forward -€10,876
down €10,876 (-16.6%), from -€65,567 to -€76,442
- Gross operating margin +€20,432
up €20,432 (+66.2%), from -€30,869 to -€10,437
- Other operating charges -€1,205
down €1,205 (-80.8%), from €1,491 to €286
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.
Cash bridge derived
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 | €191,315 | €262,545 | +€71,230 | +37.2% |
| Fixed assets | 21/28 | €600 | €1,785 | +€1,185 | +197.5% |
| Financial fixed assets | 28 | €600 | €1,785 | +€1,185 | +197.5% |
| Current assets | 29/58 | €190,715 | €260,760 | +€70,045 | +36.7% |
| Stocks and contracts in progress | 3 | €65,000 | €102,662 | +€37,662 | +57.9% |
| Stocks | 30/36 | €65,000 | €102,662 | +€37,662 | +57.9% |
| Amounts receivable within one year | 40/41 | €22,949 | €21,333 | -€1,616 | -7.0% |
| Trade receivables | 40 | €20,263 | €20,476 | +€213 | +1.1% |
| Other amounts receivable | 41 | €2,686 | €857 | -€1,829 | -68.1% |
| Cash at bank and in hand | 54/58 | €102,487 | €106,670 | +€4,183 | +4.1% |
| Deferred charges and accrued income | 490/1 | €279 | €30,095 | +€29,816 | +10676.3% |
| Total equity and liabilities | 10/49 | €191,315 | €262,545 | +€71,230 | +37.2% |
| Equity | 10/15 | -€55,567 | -€66,442 | -€10,876 | -19.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,567 | -€76,442 | -€10,876 | -16.6% |
| Amounts payable | 17/49 | €246,882 | €328,988 | +€82,106 | +33.3% |
| Amounts payable within one year | 42/48 | €246,119 | €189,986 | -€56,133 | -22.8% |
| Trade debts | 44 | €164,855 | €107,927 | -€56,928 | -34.5% |
| Suppliers | 440/4 | €164,855 | €107,927 | -€56,928 | -34.5% |
| Taxes, remuneration and social security | 45 | €1,570 | €2,940 | +€1,369 | +87.2% |
| Taxes | 450/3 | €1,570 | €2,940 | +€1,369 | +87.2% |
| Other amounts payable | 47/48 | €79,694 | €79,120 | -€574 | -0.7% |
| Accrued charges and deferred income | 492/3 | €764 | €139,002 | +€138,238 | +18104.9% |
| Other operating charges | 640/8 | €1,491 | €286 | -€1,205 | -80.8% |
| Gross operating margin | 9900 | -€30,869 | -€10,437 | +€20,432 | +66.2% |
| Operating profit (loss) | 9901 | -€32,360 | -€10,722 | +€21,638 | +66.9% |
| Financial charges | 65/66B | €234 | €153 | -€81 | -34.6% |
| Recurring financial charges | 65 | €234 | €153 | -€81 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | -€32,594 | -€10,876 | +€21,719 | +66.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€32,594 | -€10,876 | +€21,719 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,594 | -€10,876 | +€21,719 | +66.6% |
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 9 October 2026 via checked.be.