SHARP CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€415,558
down €415,558 (-70.2%), from €592,291 to €176,733
of which Trade receivables: -€336,304
- Cash -€8,637
down €8,637 (-98.5%), from €8,768 to €131
mainly Trade debts (-€393,402) and Net result for the year (-€95,922)
- Deferred charges and accrued income +€7,019
new in 2025: €7,019
- Trade debts -€393,402
down €393,402 (-96.9%), from €405,821 to €12,419
- Profit (loss) carried forward -€95,922
down €95,922, from €55,936 to -€39,986
- Tax, wage and social debts +€60,950
up €60,950 (+76.7%), from €79,471 to €140,420
- Short-term financial debts +€11,199
new in 2025: €11,199
- Taxes +€80,937
up €80,937 (+259%), from €31,209 to €112,146
- Gross operating margin -€39,311
down €39,311 (-53.3%), from €73,738 to €34,428
- Other operating charges +€15,502
up €15,502 (+183%), from €8,451 to €23,954
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 | €601,059 | €183,884 | -€417,175 | -69.4% |
| Current assets | 29/58 | €601,059 | €183,884 | -€417,175 | -69.4% |
| Amounts receivable within one year | 40/41 | €592,291 | €176,733 | -€415,558 | -70.2% |
| Trade receivables | 40 | €452,207 | €115,903 | -€336,304 | -74.4% |
| Other amounts receivable | 41 | €140,084 | €60,830 | -€79,254 | -56.6% |
| Cash at bank and in hand | 54/58 | €8,768 | €131 | -€8,637 | -98.5% |
| Deferred charges and accrued income | 490/1 | - | €7,019 | +€7,019 | |
| Total equity and liabilities | 10/49 | €601,059 | €183,884 | -€417,175 | -69.4% |
| Equity | 10/15 | €115,767 | €19,845 | -€95,922 | -82.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €53,631 | €53,631 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100% |
| Tax-exempt reserves | 132 | €11,377 | €11,377 | = | 0.0% |
| Distributable reserves | 133 | €40,399 | €42,254 | +€1,855 | +4.6% |
| Profit (loss) carried forward | 14 | €55,936 | -€39,986 | -€95,922 | |
| Amounts payable | 17/49 | €485,292 | €164,039 | -€321,253 | -66.2% |
| Amounts payable within one year | 42/48 | €485,292 | €164,039 | -€321,253 | -66.2% |
| Financial debts | 43 | - | €11,199 | +€11,199 | |
| Credit institutions | 430/8 | - | €11,199 | +€11,199 | |
| Trade debts | 44 | €405,821 | €12,419 | -€393,402 | -96.9% |
| Suppliers | 440/4 | €405,821 | €12,419 | -€393,402 | -96.9% |
| Taxes, remuneration and social security | 45 | €79,471 | €140,420 | +€60,950 | +76.7% |
| Taxes | 450/3 | €79,471 | €140,420 | +€60,950 | +76.7% |
| Other operating charges | 640/8 | €8,451 | €23,954 | +€15,502 | +183% |
| Gross operating margin | 9900 | €73,738 | €34,428 | -€39,311 | -53.3% |
| Operating profit (loss) | 9901 | €65,287 | €10,474 | -€54,813 | -84.0% |
| Financial income | 75/76B | €7,359 | €7,019 | -€340 | -4.6% |
| Recurring financial income | 75 | €7,359 | €7,019 | -€340 | -4.6% |
| Financial charges | 65/66B | €951 | €1,270 | +€318 | +33.5% |
| Recurring financial charges | 65 | €951 | €1,270 | +€318 | +33.5% |
| Profit (loss) for the period before taxes | 9903 | €71,695 | €16,224 | -€55,471 | -77.4% |
| Income taxes | 67/77 | €31,209 | €112,146 | +€80,937 | +259% |
| Profit (loss) for the period | 9904 | €40,486 | -€95,922 | -€136,408 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,486 | -€95,922 | -€136,408 |
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 16 October 2026 via checked.be.