SHARKIN: 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.
SHARKIN
Largest movements
- Cash -€4,683
down €4,683 (-41.6%), from €11,259 to €6,576
mainly Net result for the year (-€3,885) and Trade debts (-€2,630)
- Receivables within one year -€3,854
down €3,854 (-2.0%), from €189,594 to €185,740
of which Other amounts receivable: -€8,340
- Profit (loss) carried forward -€3,885
down €3,885 (-11.4%), from €34,064 to €30,179
- Trade debts -€2,630
down €2,630 (-48.3%), from €5,446 to €2,816
- Write-downs -€73,415
no longer reported in 2024 (was €73,415)
- Financial charges -€37,489
down €37,489 (-99.2%), from €37,803 to €315
of which Non-recurring financial charges: -€37,500
- Gross operating margin +€1,235
up €1,235 (+12.0%), from -€10,292 to -€9,057
- Financial income +€608
up €608 (+11.3%), from €5,393 to €6,001
- Other operating charges -€165
down €165 (-24.3%), from €678 to €513
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €200,853 | €193,036 | -€7,817 | -3.9% |
| Current assets | 29/58 | €200,853 | €193,036 | -€7,817 | -3.9% |
| Amounts receivable within one year | 40/41 | €189,594 | €185,740 | -€3,854 | -2.0% |
| Trade receivables | 40 | €1,535 | €6,021 | +€4,487 | +292.4% |
| Other amounts receivable | 41 | €188,059 | €179,719 | -€8,340 | -4.4% |
| Cash at bank and in hand | 54/58 | €11,259 | €6,576 | -€4,683 | -41.6% |
| Deferred charges and accrued income | 490/1 | - | €720 | +€720 | |
| Total equity and liabilities | 10/49 | €200,853 | €193,036 | -€7,817 | -3.9% |
| Equity | 10/15 | €192,124 | €188,239 | -€3,885 | -2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €151,860 | €151,860 | = | 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 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,064 | €30,179 | -€3,885 | -11.4% |
| Amounts payable | 17/49 | €8,729 | €4,796 | -€3,932 | -45.1% |
| Amounts payable within one year | 42/48 | €8,729 | €4,796 | -€3,932 | -45.1% |
| Financial debts | 43 | €209 | €453 | +€243 | +116.1% |
| Credit institutions | 430/8 | €209 | €453 | +€243 | +116.1% |
| Trade debts | 44 | €5,446 | €2,816 | -€2,630 | -48.3% |
| Suppliers | 440/4 | €5,446 | €2,816 | -€2,630 | -48.3% |
| Taxes, remuneration and social security | 45 | €1,500 | - | -€1,500 | |
| Taxes | 450/3 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €1,573 | €1,528 | -€45 | -2.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €73,415 | - | -€73,415 | |
| Other operating charges | 640/8 | €678 | €513 | -€165 | -24.3% |
| Gross operating margin | 9900 | -€10,292 | -€9,057 | +€1,235 | +12.0% |
| Operating profit (loss) | 9901 | -€84,386 | -€9,571 | +€74,815 | +88.7% |
| Financial income | 75/76B | €5,393 | €6,001 | +€608 | +11.3% |
| Recurring financial income | 75 | €5,393 | €6,001 | +€608 | +11.3% |
| Financial charges | 65/66B | €37,803 | €315 | -€37,489 | -99.2% |
| Recurring financial charges | 65 | €303 | €315 | +€11 | +3.7% |
| Non-recurring financial charges | 66B | €37,500 | - | -€37,500 | |
| Profit (loss) for the period before taxes | 9903 | -€116,796 | -€3,885 | +€112,912 | +96.7% |
| Income taxes | 67/77 | €14 | - | -€14 | |
| Profit (loss) for the period | 9904 | -€116,810 | -€3,885 | +€112,925 | +96.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€116,810 | -€3,885 | +€112,925 | +96.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.