SHARP ENGINEERING: 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 ENGINEERING
Largest movements
- Receivables within one year +€8,161
up €8,161 (+780%), from €1,047 to €9,207
of which Trade receivables: +€4,211
- Cash -€5,687
down €5,687 (-5.3%), from €107,090 to €101,404
mainly Receivables within one year (-€8,161) and Trade debts (-€3,736)
- Reserves +€6,404
up €6,404 (+6.8%), from €93,543 to €99,947
of which Distributable reserves: +€6,404
- Trade debts -€3,736
down €3,736 (-92.3%), from €4,048 to €312
- Other debts -€1,776
down €1,776 (-57.8%), from €3,071 to €1,295
- Gross operating margin -€53,913
down €53,913 (-80.5%), from €66,992 to €13,080
- Taxes -€17,537
down €17,537 (-82.3%), from €21,307 to €3,769
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 | €111,331 | €112,684 | +€1,352 | +1.2% |
| Fixed assets | 21/28 | €3,194 | €2,072 | -€1,122 | -35.1% |
| Tangible fixed assets | 22/27 | €3,194 | €2,072 | -€1,122 | -35.1% |
| Plant, machinery and equipment | 23 | €121 | €11 | -€111 | -91.3% |
| Furniture and vehicles | 24 | €3,073 | €2,062 | -€1,011 | -32.9% |
| Current assets | 29/58 | €108,137 | €110,611 | +€2,474 | +2.3% |
| Amounts receivable within one year | 40/41 | €1,047 | €9,207 | +€8,161 | +780% |
| Trade receivables | 40 | - | €4,211 | +€4,211 | |
| Other amounts receivable | 41 | €1,047 | €4,996 | +€3,950 | +377% |
| Cash at bank and in hand | 54/58 | €107,090 | €101,404 | -€5,687 | -5.3% |
| Total equity and liabilities | 10/49 | €111,331 | €112,684 | +€1,352 | +1.2% |
| Equity | 10/15 | €102,843 | €109,247 | +€6,404 | +6.2% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €93,543 | €99,947 | +€6,404 | +6.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €91,683 | €98,087 | +€6,404 | +7.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,489 | €3,437 | -€5,052 | -59.5% |
| Amounts payable within one year | 42/48 | €8,425 | €3,371 | -€5,054 | -60.0% |
| Trade debts | 44 | €4,048 | €312 | -€3,736 | -92.3% |
| Suppliers | 440/4 | €4,048 | €312 | -€3,736 | -92.3% |
| Taxes, remuneration and social security | 45 | €1,307 | €1,764 | +€458 | +35.0% |
| Taxes | 450/3 | €1,307 | €1,764 | +€458 | +35.0% |
| Other amounts payable | 47/48 | €3,071 | €1,295 | -€1,776 | -57.8% |
| Accrued charges and deferred income | 492/3 | €64 | €66 | +€2 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €995 | €1,406 | +€411 | +41.3% |
| Other operating charges | 640/8 | €1,037 | €1,235 | +€199 | +19.1% |
| Gross operating margin | 9900 | €66,992 | €13,080 | -€53,913 | -80.5% |
| Operating profit (loss) | 9901 | €64,961 | €10,438 | -€54,523 | -83.9% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.7% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.7% |
| Financial charges | 65/66B | €283 | €265 | -€18 | -6.5% |
| Recurring financial charges | 65 | €283 | €265 | -€18 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €64,681 | €10,174 | -€54,508 | -84.3% |
| Income taxes | 67/77 | €21,307 | €3,769 | -€17,537 | -82.3% |
| Profit (loss) for the period | 9904 | €43,375 | €6,404 | -€36,970 | -85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,375 | €6,404 | -€36,970 | -85.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.