SHAROBI: 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.
SHAROBI
Largest movements
- Cash +€49,614
up €49,614 (+20.0%), from €247,952 to €297,566
mainly Net result for the year (+€229,799) and Other debts (+€59,102)
- Current investments +€24,000
up €24,000 (+14.0%), from €172,000 to €196,000
- Tangible fixed assets -€19,305
down €19,305 (-7.5%), from €259,124 to €239,818
of which Furniture and vehicles: -€12,241
- Receivables within one year -€12,472
down €12,472 (-34.2%), from €36,494 to €24,022
of which Trade receivables: -€10,113
- Other debts +€59,102
up €59,102 (+33.7%), from €175,192 to €234,294
- Debts after one year -€15,640
down €15,640 (-20.5%), from €76,333 to €60,693
- Advances received +€9,402
up €9,402 (+8.9%), from €105,148 to €114,550
- Trade debts -€8,594
down €8,594 (-33.6%), from €25,558 to €16,964
- Gross operating margin +€135,337
up €135,337 (+40.0%), from €338,359 to €473,696
- Taxes +€42,549
up €42,549 (+145%), from €29,423 to €71,972
- Staff costs -€39,269
down €39,269 (-25.6%), from €153,667 to €114,398
- Depreciation +€5,330
up €5,330 (+12.7%), from €41,898 to €47,227
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 | €729,615 | €773,708 | +€44,093 | +6.0% |
| Fixed assets | 21/28 | €260,423 | €241,581 | -€18,842 | -7.2% |
| Tangible fixed assets | 22/27 | €259,124 | €239,818 | -€19,305 | -7.5% |
| Plant, machinery and equipment | 23 | €10,189 | €11,957 | +€1,768 | +17.3% |
| Furniture and vehicles | 24 | €43,660 | €31,420 | -€12,241 | -28.0% |
| Other tangible fixed assets | 26 | €205,274 | €196,442 | -€8,833 | -4.3% |
| Financial fixed assets | 28 | €1,300 | €1,763 | +€464 | +35.7% |
| Current assets | 29/58 | €469,192 | €532,127 | +€62,935 | +13.4% |
| Stocks and contracts in progress | 3 | €7,235 | €8,321 | +€1,086 | +15.0% |
| Stocks | 30/36 | €7,235 | €8,321 | +€1,086 | +15.0% |
| Amounts receivable within one year | 40/41 | €36,494 | €24,022 | -€12,472 | -34.2% |
| Trade receivables | 40 | €20,799 | €10,687 | -€10,113 | -48.6% |
| Other amounts receivable | 41 | €15,695 | €13,336 | -€2,360 | -15.0% |
| Current investments | 50/53 | €172,000 | €196,000 | +€24,000 | +14.0% |
| Cash at bank and in hand | 54/58 | €247,952 | €297,566 | +€49,614 | +20.0% |
| Deferred charges and accrued income | 490/1 | €5,510 | €6,217 | +€707 | +12.8% |
| Total equity and liabilities | 10/49 | €729,615 | €773,708 | +€44,093 | +6.0% |
| Equity | 10/15 | €319,535 | €319,535 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €300,935 | €300,935 | = | 0.0% |
| Distributable reserves | 133 | €300,935 | €300,935 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €410,080 | €454,173 | +€44,093 | +10.8% |
| Amounts payable after more than one year | 17 | €76,333 | €60,693 | -€15,640 | -20.5% |
| Financial debts | 170/4 | €76,333 | €60,693 | -€15,640 | -20.5% |
| Amounts payable within one year | 42/48 | €333,660 | €389,530 | +€55,871 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €19,567 | €17,446 | -€2,120 | -10.8% |
| Trade debts | 44 | €25,558 | €16,964 | -€8,594 | -33.6% |
| Suppliers | 440/4 | €25,558 | €16,964 | -€8,594 | -33.6% |
| Advances received on contracts in progress | 46 | €105,148 | €114,550 | +€9,402 | +8.9% |
| Taxes, remuneration and social security | 45 | €8,194 | €6,276 | -€1,918 | -23.4% |
| Taxes | 450/3 | €629 | €0 | -€629 | -100% |
| Remuneration and social security | 454/9 | €7,566 | €6,276 | -€1,289 | -17.0% |
| Other amounts payable | 47/48 | €175,192 | €234,294 | +€59,102 | +33.7% |
| Accrued charges and deferred income | 492/3 | €88 | €3,950 | +€3,862 | +4,409% |
| Remuneration, social security and pensions | 62 | €153,667 | €114,398 | -€39,269 | -25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,898 | €47,227 | +€5,330 | +12.7% |
| Other operating charges | 640/8 | €8,383 | €6,407 | -€1,977 | -23.6% |
| Gross operating margin | 9900 | €338,359 | €473,696 | +€135,337 | +40.0% |
| Operating profit (loss) | 9901 | €134,412 | €305,664 | +€171,252 | +127% |
| Financial income | 75/76B | €8 | €0 | -€8 | -96.0% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -96.0% |
| Financial charges | 65/66B | €4,115 | €3,893 | -€223 | -5.4% |
| Recurring financial charges | 65 | €4,115 | €3,893 | -€223 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €130,304 | €301,772 | +€171,467 | +132% |
| Income taxes | 67/77 | €29,423 | €71,972 | +€42,549 | +145% |
| Profit (loss) for the period | 9904 | €100,881 | €229,799 | +€128,918 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €100,881 | €229,799 | +€128,918 | +128% |
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 14 October 2026 via checked.be.