SHARMA INVEST & CONSTRUCT: 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.
SHARMA INVEST & CONSTRUCT
Largest movements
- Financial fixed assets +€260,000
up €260,000 (+11,064%), from €2,350 to €262,350
- Receivables after one year -€260,000
no longer reported in 2024 (was €260,000)
- Receivables within one year -€81,089
down €81,089 (-44.6%), from €181,933 to €100,844
of which Other amounts receivable: -€43,637
- Stocks and contracts +€46,000
up €46,000 (+427%), from €10,775 to €56,775
- Tangible fixed assets -€5,080
down €5,080 (-43.1%), from €11,799 to €6,719
of which Furniture and vehicles: -€4,096
- Trade debts -€48,197
down €48,197 (-55.1%), from €87,485 to €39,288
- Other debts +€43,759
up €43,759 (+65.1%), from €67,239 to €110,998
- Tax, wage and social debts -€29,041
down €29,041 (-76.9%), from €37,764 to €8,723
of which Taxes: -€19,130
- Current portion of long-term debt -€10,320
no longer reported in 2024 (was €10,320)
- Gross operating margin -€24,286
down €24,286 (-45.7%), from €53,184 to €28,898
- Staff costs -€12,302
down €12,302 (-54.2%), from €22,711 to €10,410
- Other operating charges -€8,323
down €8,323 (-86.0%), from €9,683 to €1,360
- Depreciation -€5,165
down €5,165 (-40.6%), from €12,721 to €7,556
- Taxes -€3,476
no longer reported in 2024 (was €3,476)
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.
Derived cash bridge
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 | €470,186 | €426,871 | -€43,315 | -9.2% |
| Fixed assets | 21/28 | €14,149 | €269,069 | +€254,920 | +1,802% |
| Tangible fixed assets | 22/27 | €11,799 | €6,719 | -€5,080 | -43.1% |
| Plant, machinery and equipment | 23 | €299 | €215 | -€84 | -28.2% |
| Furniture and vehicles | 24 | €10,600 | €6,504 | -€4,096 | -38.6% |
| Other tangible fixed assets | 26 | €900 | - | -€900 | |
| Financial fixed assets | 28 | €2,350 | €262,350 | +€260,000 | +11,064% |
| Current assets | 29/58 | €456,037 | €157,803 | -€298,235 | -65.4% |
| Amounts receivable after more than one year | 29 | €260,000 | - | -€260,000 | |
| Trade receivables | 290 | €260,000 | - | -€260,000 | |
| Stocks and contracts in progress | 3 | €10,775 | €56,775 | +€46,000 | +427% |
| Stocks | 30/36 | €10,775 | €56,775 | +€46,000 | +427% |
| Amounts receivable within one year | 40/41 | €181,933 | €100,844 | -€81,089 | -44.6% |
| Trade receivables | 40 | €137,170 | €99,718 | -€37,452 | -27.3% |
| Other amounts receivable | 41 | €44,762 | €1,125 | -€43,637 | -97.5% |
| Cash at bank and in hand | 54/58 | €2,672 | €184 | -€2,488 | -93.1% |
| Deferred charges and accrued income | 490/1 | €657 | - | -€657 | |
| Total equity and liabilities | 10/49 | €470,186 | €426,871 | -€43,315 | -9.2% |
| Equity | 10/15 | €267,277 | €267,862 | +€585 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €248,677 | €248,677 | = | 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 | €246,817 | €246,817 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €585 | +€585 | |
| Amounts payable | 17/49 | €202,909 | €159,009 | -€43,900 | -21.6% |
| Amounts payable within one year | 42/48 | €202,807 | €159,009 | -€43,798 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €10,320 | - | -€10,320 | |
| Trade debts | 44 | €87,485 | €39,288 | -€48,197 | -55.1% |
| Suppliers | 440/4 | €87,485 | €39,288 | -€48,197 | -55.1% |
| Taxes, remuneration and social security | 45 | €37,764 | €8,723 | -€29,041 | -76.9% |
| Taxes | 450/3 | €21,265 | €2,136 | -€19,130 | -90.0% |
| Remuneration and social security | 454/9 | €16,498 | €6,588 | -€9,911 | -60.1% |
| Other amounts payable | 47/48 | €67,239 | €110,998 | +€43,759 | +65.1% |
| Accrued charges and deferred income | 492/3 | €102 | - | -€102 | |
| Remuneration, social security and pensions | 62 | €22,711 | €10,410 | -€12,302 | -54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,721 | €7,556 | -€5,165 | -40.6% |
| Other operating charges | 640/8 | €9,683 | €1,360 | -€8,323 | -86.0% |
| Non-recurring operating charges | 66A | - | €4,718 | +€4,718 | |
| Gross operating margin | 9900 | €53,184 | €28,898 | -€24,286 | -45.7% |
| Operating profit (loss) | 9901 | €8,068 | €4,854 | -€3,214 | -39.8% |
| Financial income | 75/76B | €0 | €5 | +€5 | +54,600% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +54,600% |
| Financial charges | 65/66B | €3,948 | €4,275 | +€327 | +8.3% |
| Recurring financial charges | 65 | €3,948 | €4,275 | +€327 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €4,120 | €585 | -€3,535 | -85.8% |
| Income taxes | 67/77 | €3,476 | - | -€3,476 | |
| Profit (loss) for the period | 9904 | €644 | €585 | -€59 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €644 | €585 | -€59 | -9.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.