SHARONOMY: 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.
SHARONOMY
Largest movements
- Cash +€15,721
up €15,721 (+66.7%), from €23,562 to €39,284
mainly Contributions, distributions and other (+€20,375)
- Contributions +€20,375
up €20,375 (+8.2%), from €248,500 to €268,875
- Profit (loss) carried forward -€3,488
down €3,488 (-1.5%), from -€226,754 to -€230,242
- Trade debts -€995
down €995 (-42.7%), from €2,328 to €1,333
- Gross operating margin -€958
down €958 (-43.9%), from -€2,182 to -€3,140
- Other operating charges -€38
down €38 (-8.6%), from €437 to €400
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 | €24,074 | €39,966 | +€15,892 | +66.0% |
| Current assets | 29/58 | €24,074 | €39,966 | +€15,892 | +66.0% |
| Amounts receivable within one year | 40/41 | €512 | €682 | +€170 | +33.3% |
| Other amounts receivable | 41 | €512 | €682 | +€170 | +33.3% |
| Cash at bank and in hand | 54/58 | €23,562 | €39,284 | +€15,721 | +66.7% |
| Total equity and liabilities | 10/49 | €24,074 | €39,966 | +€15,892 | +66.0% |
| Equity | 10/15 | €21,746 | €38,633 | +€16,887 | +77.7% |
| Contributions | 10/11 | €248,500 | €268,875 | +€20,375 | +8.2% |
| Profit (loss) carried forward | 14 | -€226,754 | -€230,242 | -€3,488 | -1.5% |
| Amounts payable | 17/49 | €2,328 | €1,333 | -€995 | -42.7% |
| Amounts payable within one year | 42/48 | €2,328 | €1,333 | -€995 | -42.7% |
| Trade debts | 44 | €2,328 | €1,333 | -€995 | -42.7% |
| Suppliers | 440/4 | €2,328 | €1,333 | -€995 | -42.7% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Other operating charges | 640/8 | €437 | €400 | -€38 | -8.6% |
| Gross operating margin | 9900 | -€2,182 | -€3,140 | -€958 | -43.9% |
| Operating profit (loss) | 9901 | -€2,619 | -€3,540 | -€920 | -35.1% |
| Financial income | 75/76B | €127 | €137 | +€10 | +7.9% |
| Recurring financial income | 75 | €127 | €137 | +€10 | +7.9% |
| Financial charges | 65/66B | €88 | €85 | -€2 | -2.7% |
| Recurring financial charges | 65 | €88 | €85 | -€2 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,580 | -€3,488 | -€908 | -35.2% |
| Profit (loss) for the period | 9904 | -€2,580 | -€3,488 | -€908 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,580 | -€3,488 | -€908 | -35.2% |
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 7 October 2026 via checked.be.