Sharkos: 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.
Sharkos
Largest movements
- Tangible fixed assets -€5,046
down €5,046 (-1.5%), from €333,714 to €328,668
of which Land and buildings: -€9,058
- Debts after one year -€14,074
down €14,074 (-5.7%), from €247,845 to €233,772
- Profit (loss) carried forward +€6,365
up €6,365 (+13.1%), from -€48,646 to -€42,281
- Depreciation -€43,292
down €43,292 (-81.7%), from €52,998 to €9,706
- Gross operating margin +€14,712
up €14,712 (+108.3%), from €13,584 to €28,296
- Financial charges +€2,736
up €2,736 (+32.8%), from €8,341 to €11,077
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 | €342,926 | €332,828 | -€10,098 | -2.9% |
| Fixed assets | 21/28 | €333,714 | €328,668 | -€5,046 | -1.5% |
| Tangible fixed assets | 22/27 | €333,714 | €328,668 | -€5,046 | -1.5% |
| Land and buildings | 22 | €333,714 | €324,657 | -€9,058 | -2.7% |
| Leasing and similar rights | 25 | - | €4,011 | +€4,011 | |
| Current assets | 29/58 | €9,212 | €4,160 | -€5,052 | -54.8% |
| Amounts receivable within one year | 40/41 | €3,356 | €129 | -€3,227 | -96.2% |
| Trade receivables | 40 | €3,356 | €129 | -€3,227 | -96.2% |
| Cash at bank and in hand | 54/58 | €5,709 | €3,982 | -€1,727 | -30.2% |
| Deferred charges and accrued income | 490/1 | €147 | €49 | -€98 | -66.8% |
| Total equity and liabilities | 10/49 | €342,926 | €332,828 | -€10,098 | -2.9% |
| Equity | 10/15 | -€18,646 | -€12,281 | +€6,365 | +34.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,646 | -€42,281 | +€6,365 | +13.1% |
| Amounts payable | 17/49 | €361,571 | €345,108 | -€16,463 | -4.6% |
| Amounts payable after more than one year | 17 | €247,845 | €233,772 | -€14,074 | -5.7% |
| Financial debts | 170/4 | €247,845 | €233,772 | -€14,074 | -5.7% |
| Amounts payable within one year | 42/48 | €111,688 | €110,444 | -€1,244 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €13,482 | €15,220 | +€1,737 | +12.9% |
| Trade debts | 44 | €3,105 | €559 | -€2,546 | -82.0% |
| Suppliers | 440/4 | €3,105 | €559 | -€2,546 | -82.0% |
| Taxes, remuneration and social security | 45 | €1,711 | €1,078 | -€632 | -37.0% |
| Taxes | 450/3 | €1,711 | €1,078 | -€632 | -37.0% |
| Other amounts payable | 47/48 | €93,390 | €93,587 | +€197 | +0.2% |
| Accrued charges and deferred income | 492/3 | €2,038 | €892 | -€1,146 | -56.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,998 | €9,706 | -€43,292 | -81.7% |
| Other operating charges | 640/8 | €891 | €1,148 | +€257 | +28.9% |
| Gross operating margin | 9900 | €13,584 | €28,296 | +€14,712 | +108.3% |
| Operating profit (loss) | 9901 | -€40,305 | €17,442 | +€57,747 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +400.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +400.0% |
| Financial charges | 65/66B | €8,341 | €11,077 | +€2,736 | +32.8% |
| Recurring financial charges | 65 | €8,341 | €11,077 | +€2,736 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | -€48,646 | €6,365 | +€55,011 | |
| Profit (loss) for the period | 9904 | -€48,646 | €6,365 | +€55,011 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,646 | €6,365 | +€55,011 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.