SHARMA PROPERTY: 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 PROPERTY
Largest movements
- Receivables within one year +€40,756
up €40,756 (+55.5%), from €73,455 to €114,211
of which Other amounts receivable: +€49,678
- Tax, wage and social debts +€25,649
up €25,649 (+622%), from €4,124 to €29,774
of which Taxes: +€22,323
- Profit (loss) carried forward +€17,170
up €17,170 (+33.7%), from €50,956 to €68,127
- Advances received +€5,837
new in 2025: €5,837
- Trade debts -€4,772
down €4,772 (-34.6%), from €13,775 to €9,003
- Other debts -€3,400
no longer reported in 2025 (was €3,400)
- Gross operating margin +€32,881
up €32,881 (+594%), from €5,535 to €38,416
- Staff costs +€14,106
new in 2025: €14,106
- Taxes +€2,914
up €2,914 (+211%), from €1,378 to €4,293
- Financial charges +€2,191
up €2,191 (+1,148%), from €191 to €2,382
- Financial income -€1,714
down €1,714 (-52.0%), from €3,296 to €1,582
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 | €74,256 | €114,740 | +€40,485 | +54.5% |
| Fixed assets | 21/28 | €742 | €437 | -€304 | -41.0% |
| Tangible fixed assets | 22/27 | €742 | €437 | -€304 | -41.0% |
| Plant, machinery and equipment | 23 | €742 | €437 | -€304 | -41.0% |
| Current assets | 29/58 | €73,514 | €114,303 | +€40,789 | +55.5% |
| Amounts receivable within one year | 40/41 | €73,455 | €114,211 | +€40,756 | +55.5% |
| Trade receivables | 40 | €18,875 | €9,953 | -€8,922 | -47.3% |
| Other amounts receivable | 41 | €54,581 | €104,258 | +€49,678 | +91.0% |
| Cash at bank and in hand | 54/58 | €59 | €91 | +€33 | +55.8% |
| Total equity and liabilities | 10/49 | €74,256 | €114,740 | +€40,485 | +54.5% |
| Equity | 10/15 | €52,956 | €70,127 | +€17,170 | +32.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €50,956 | €68,127 | +€17,170 | +33.7% |
| Amounts payable | 17/49 | €21,299 | €44,613 | +€23,314 | +109% |
| Amounts payable within one year | 42/48 | €21,299 | €44,613 | +€23,314 | +109% |
| Trade debts | 44 | €13,775 | €9,003 | -€4,772 | -34.6% |
| Suppliers | 440/4 | €13,775 | €9,003 | -€4,772 | -34.6% |
| Advances received on contracts in progress | 46 | - | €5,837 | +€5,837 | |
| Taxes, remuneration and social security | 45 | €4,124 | €29,774 | +€25,649 | +622% |
| Taxes | 450/3 | €4,124 | €26,447 | +€22,323 | +541% |
| Remuneration and social security | 454/9 | - | €3,327 | +€3,327 | |
| Other amounts payable | 47/48 | €3,400 | - | -€3,400 | |
| Remuneration, social security and pensions | 62 | - | €14,106 | +€14,106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €171 | €304 | +€133 | +78.0% |
| Other operating charges | 640/8 | €1,605 | €1,040 | -€565 | -35.2% |
| Non-recurring operating charges | 66A | - | €703 | +€703 | |
| Gross operating margin | 9900 | €5,535 | €38,416 | +€32,881 | +594% |
| Operating profit (loss) | 9901 | €3,760 | €22,263 | +€18,503 | +492% |
| Financial income | 75/76B | €3,296 | €1,582 | -€1,714 | -52.0% |
| Recurring financial income | 75 | €3,296 | €1,582 | -€1,714 | -52.0% |
| Financial charges | 65/66B | €191 | €2,382 | +€2,191 | +1,148% |
| Recurring financial charges | 65 | €191 | €2,382 | +€2,191 | +1,148% |
| Profit (loss) for the period before taxes | 9903 | €6,865 | €21,463 | +€14,598 | +213% |
| Income taxes | 67/77 | €1,378 | €4,293 | +€2,914 | +211% |
| Profit (loss) for the period | 9904 | €5,486 | €17,170 | +€11,684 | +213% |
| Profit (loss) for the period to be appropriated | 9905 | €5,486 | €17,170 | +€11,684 | +213% |
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 17 October 2026 via checked.be.