SHARP AND SHINE: 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.
SHARP AND SHINE
Largest movements
- Receivables within one year -€23,605
down €23,605 (-75.8%), from €31,150 to €7,545
of which Trade receivables: -€22,922
- Cash -€4,912
down €4,912 (-84.9%), from €5,786 to €874
mainly Tax, wage and social debts (-€20,159) and Net result for the year (-€6,509)
- Tangible fixed assets -€1,912
down €1,912 (-17.6%), from €10,889 to €8,977
of which Furniture and vehicles: -€1,135
- Tax, wage and social debts -€20,159
down €20,159 (-56.5%), from €35,709 to €15,550
of which Taxes: -€21,811
- Profit (loss) carried forward -€6,509
down €6,509 (-71.7%), from €9,073 to €2,564
- Other debts -€3,762
down €3,762 (-48.6%), from €7,743 to €3,981
- Turnover -€139,030
no longer reported in 2025 (was €139,030)
- Purchases and services -€90,001
no longer reported in 2025 (was €90,001)
- Staff costs +€5,261
up €5,261 (+11.2%), from €46,869 to €52,131
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 | €52,525 | €22,095 | -€30,429 | -57.9% |
| Fixed assets | 21/28 | €10,889 | €8,977 | -€1,912 | -17.6% |
| Tangible fixed assets | 22/27 | €10,889 | €8,977 | -€1,912 | -17.6% |
| Furniture and vehicles | 24 | €5,541 | €4,407 | -€1,135 | -20.5% |
| Other tangible fixed assets | 26 | €5,348 | €4,570 | -€777 | -14.5% |
| Current assets | 29/58 | €41,636 | €13,118 | -€28,518 | -68.5% |
| Stocks and contracts in progress | 3 | €4,700 | €4,700 | = | 0.0% |
| Stocks | 30/36 | €4,700 | €4,700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,150 | €7,545 | -€23,605 | -75.8% |
| Trade receivables | 40 | €30,347 | €7,425 | -€22,922 | -75.5% |
| Other amounts receivable | 41 | €803 | €120 | -€684 | -85.1% |
| Cash at bank and in hand | 54/58 | €5,786 | €874 | -€4,912 | -84.9% |
| Total equity and liabilities | 10/49 | €52,525 | €22,095 | -€30,429 | -57.9% |
| Equity | 10/15 | €9,073 | €2,564 | -€6,509 | -71.7% |
| Profit (loss) carried forward | 14 | €9,073 | €2,564 | -€6,509 | -71.7% |
| Amounts payable | 17/49 | €43,452 | €19,531 | -€23,921 | -55.1% |
| Amounts payable within one year | 42/48 | €43,452 | €19,531 | -€23,921 | -55.1% |
| Taxes, remuneration and social security | 45 | €35,709 | €15,550 | -€20,159 | -56.5% |
| Taxes | 450/3 | €31,611 | €9,800 | -€21,811 | -69.0% |
| Remuneration and social security | 454/9 | €4,098 | €5,751 | +€1,652 | +40.3% |
| Other amounts payable | 47/48 | €7,743 | €3,981 | -€3,762 | -48.6% |
| Turnover | 70 | €139,030 | - | -€139,030 | |
| Goods, raw materials, services and sundry goods | 60/61 | €90,001 | - | -€90,001 | |
| Remuneration, social security and pensions | 62 | €46,869 | €52,131 | +€5,261 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,912 | €1,912 | = | 0.0% |
| Other operating charges | 640/8 | - | €649 | +€649 | |
| Gross operating margin | 9900 | €49,028 | €48,846 | -€182 | -0.4% |
| Operating profit (loss) | 9901 | €248 | -€5,845 | -€6,093 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €119 | €816 | +€697 | +587.5% |
| Recurring financial charges | 65 | €119 | €816 | +€697 | +587.5% |
| Profit (loss) for the period before taxes | 9903 | €129 | -€6,661 | -€6,790 | |
| Income taxes | 67/77 | €51 | -€153 | -€203 | |
| Profit (loss) for the period | 9904 | €78 | -€6,509 | -€6,587 | |
| Profit (loss) for the period to be appropriated | 9905 | €78 | -€6,509 | -€6,587 |
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 10 October 2026 via checked.be.