SHARP Solutions: 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 Solutions
Largest movements
- Cash -€46,821
down €46,821 (-49.9%), from €93,885 to €47,064
mainly Other debts (-€46,857) and Contributions, distributions and other (-€31,509)
- Tangible fixed assets -€14,626
down €14,626 (-18.2%), from €80,203 to €65,577
of which Furniture and vehicles: -€9,335
- Receivables within one year +€2,291
up €2,291 (+12.4%), from €18,495 to €20,786
of which Trade receivables: +€3,293
- Other debts -€46,857
down €46,857 (-56.7%), from €82,588 to €35,731
- Reserves -€14,542
down €14,542 (-14.1%), from €102,910 to €88,367
- Tax, wage and social debts +€2,383
up €2,383 (+33.2%), from €7,182 to €9,565
of which Remuneration and social security: +€2,800
- Gross operating margin +€3,554
up €3,554 (+8.7%), from €40,722 to €44,276
- Taxes +€964
up €964 (+13.9%), from €6,931 to €7,894
- Financial charges +€889
up €889 (+396%), from €224 to €1,113
- Depreciation +€587
up €587 (+3.4%), from €17,508 to €18,095
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 | €194,832 | €135,485 | -€59,347 | -30.5% |
| Fixed assets | 21/28 | €80,203 | €65,577 | -€14,626 | -18.2% |
| Tangible fixed assets | 22/27 | €80,203 | €65,577 | -€14,626 | -18.2% |
| Land and buildings | 22 | €1,867 | €1,810 | -€57 | -3.1% |
| Plant, machinery and equipment | 23 | - | €2,882 | +€2,882 | |
| Furniture and vehicles | 24 | €14,271 | €4,935 | -€9,335 | -65.4% |
| Other tangible fixed assets | 26 | €64,065 | €55,950 | -€8,115 | -12.7% |
| Current assets | 29/58 | €114,629 | €69,908 | -€44,722 | -39.0% |
| Amounts receivable within one year | 40/41 | €18,495 | €20,786 | +€2,291 | +12.4% |
| Trade receivables | 40 | €10,315 | €13,609 | +€3,293 | +31.9% |
| Other amounts receivable | 41 | €8,180 | €7,177 | -€1,003 | -12.3% |
| Cash at bank and in hand | 54/58 | €93,885 | €47,064 | -€46,821 | -49.9% |
| Deferred charges and accrued income | 490/1 | €2,249 | €2,058 | -€191 | -8.5% |
| Total equity and liabilities | 10/49 | €194,832 | €135,485 | -€59,347 | -30.5% |
| Equity | 10/15 | €101,917 | €87,375 | -€14,542 | -14.3% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €102,910 | €88,367 | -€14,542 | -14.1% |
| Distributable reserves | 133 | €102,910 | €88,367 | -€14,542 | -14.1% |
| Profit (loss) carried forward | 14 | -€7,493 | -€7,493 | = | 0.0% |
| Amounts payable | 17/49 | €92,915 | €48,110 | -€44,805 | -48.2% |
| Amounts payable within one year | 42/48 | €92,915 | €48,110 | -€44,805 | -48.2% |
| Trade debts | 44 | €3,145 | €2,814 | -€331 | -10.5% |
| Suppliers | 440/4 | €3,145 | €2,814 | -€331 | -10.5% |
| Taxes, remuneration and social security | 45 | €7,182 | €9,565 | +€2,383 | +33.2% |
| Taxes | 450/3 | €7,182 | €6,765 | -€417 | -5.8% |
| Remuneration and social security | 454/9 | - | €2,800 | +€2,800 | |
| Other amounts payable | 47/48 | €82,588 | €35,731 | -€46,857 | -56.7% |
| Non-recurring operating income | 76A | - | €124 | +€124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,508 | €18,095 | +€587 | +3.4% |
| Other operating charges | 640/8 | €392 | €625 | +€233 | +59.6% |
| Gross operating margin | 9900 | €40,722 | €44,276 | +€3,554 | +8.7% |
| Operating profit (loss) | 9901 | €22,822 | €25,555 | +€2,733 | +12.0% |
| Financial income | 75/76B | €333 | €419 | +€86 | +25.7% |
| Recurring financial income | 75 | €333 | €419 | +€86 | +25.7% |
| Financial charges | 65/66B | €224 | €1,113 | +€889 | +396% |
| Recurring financial charges | 65 | €224 | €1,113 | +€889 | +396% |
| Profit (loss) for the period before taxes | 9903 | €22,931 | €24,861 | +€1,930 | +8.4% |
| Income taxes | 67/77 | €6,931 | €7,894 | +€964 | +13.9% |
| Profit (loss) for the period | 9904 | €16,001 | €16,967 | +€966 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,001 | €16,967 | +€966 | +6.0% |
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 25 October 2026 via checked.be.