Sharp Analytics: 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.
Sharp Analytics
Largest movements
- Cash -€17,703
down €17,703 (-53.9%), from €32,854 to €15,151
mainly Contributions, distributions and other (-€14,519) and Other debts (-€12,368)
- Receivables within one year +€8,651
new in 2025: €8,651
- Other debts -€12,368
down €12,368 (-46.0%), from €26,888 to €14,519
- Tax, wage and social debts +€3,175
up €3,175 (+336.2%), from €944 to €4,120
- Gross operating margin +€5,527
up €5,527 (+39.6%), from €13,973 to €19,500
- Taxes +€1,187
up €1,187 (+38.1%), from €3,113 to €4,300
- Other operating charges +€462
new in 2025: €462
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 | €32,854 | €23,802 | -€9,052 | -27.6% |
| Current assets | 29/58 | €32,854 | €23,802 | -€9,052 | -27.6% |
| Amounts receivable within one year | 40/41 | - | €8,651 | +€8,651 | |
| Trade receivables | 40 | - | €8,651 | +€8,651 | |
| Cash at bank and in hand | 54/58 | €32,854 | €15,151 | -€17,703 | -53.9% |
| Total equity and liabilities | 10/49 | €32,854 | €23,802 | -€9,052 | -27.6% |
| Equity | 10/15 | €5,022 | €5,022 | = | 0.0% |
| Contributions | 10/11 | €5,022 | €5,022 | = | 0.0% |
| Amounts payable | 17/49 | €27,832 | €18,780 | -€9,052 | -32.5% |
| Amounts payable within one year | 42/48 | €27,832 | €18,780 | -€9,052 | -32.5% |
| Trade debts | 44 | - | €141 | +€141 | |
| Suppliers | 440/4 | - | €141 | +€141 | |
| Taxes, remuneration and social security | 45 | €944 | €4,120 | +€3,175 | +336.2% |
| Taxes | 450/3 | €944 | €4,120 | +€3,175 | +336.2% |
| Other amounts payable | 47/48 | €26,888 | €14,519 | -€12,368 | -46.0% |
| Other operating charges | 640/8 | - | €462 | +€462 | |
| Gross operating margin | 9900 | €13,973 | €19,500 | +€5,527 | +39.6% |
| Operating profit (loss) | 9901 | €13,973 | €19,038 | +€5,065 | +36.3% |
| Financial charges | 65/66B | €188 | €219 | +€31 | +16.5% |
| Recurring financial charges | 65 | €188 | €219 | +€31 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €13,785 | €18,819 | +€5,034 | +36.5% |
| Income taxes | 67/77 | €3,113 | €4,300 | +€1,187 | +38.1% |
| Profit (loss) for the period | 9904 | €10,672 | €14,519 | +€3,848 | +36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,672 | €14,519 | +€3,848 | +36.1% |
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 8 October 2026 via checked.be.