SHARPEN CONSULTING: 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.
SHARPEN CONSULTING
Largest movements
- Receivables within one year +€8,028
up €8,028 (+1,068%), from €751 to €8,780
of which Trade receivables: +€8,249
- Cash -€1,516
down €1,516 (-62.3%), from €2,434 to €918
mainly Receivables within one year (-€8,028) and Deferred charges and accrued income (-€35)
- Trade debts +€4,227
new in 2025: €4,227
- Other debts +€2,287
up €2,287 (+31.9%), from €7,176 to €9,462
- Gross operating margin +€7,282
up €7,282, from -€7,190 to €92
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 | €3,186 | €9,733 | +€6,547 | +206% |
| Current assets | 29/58 | €3,186 | €9,733 | +€6,547 | +206% |
| Amounts receivable within one year | 40/41 | €751 | €8,780 | +€8,028 | +1,068% |
| Trade receivables | 40 | - | €8,249 | +€8,249 | |
| Other amounts receivable | 41 | €751 | €530 | -€221 | -29.4% |
| Cash at bank and in hand | 54/58 | €2,434 | €918 | -€1,516 | -62.3% |
| Deferred charges and accrued income | 490/1 | - | €35 | +€35 | |
| Total equity and liabilities | 10/49 | €3,186 | €9,733 | +€6,547 | +206% |
| Equity | 10/15 | -€3,990 | -€3,957 | +€33 | +0.8% |
| Contributions | 10/11 | €3,200 | €3,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,190 | -€7,157 | +€33 | +0.5% |
| Amounts payable | 17/49 | €7,176 | €13,689 | +€6,514 | +90.8% |
| Amounts payable within one year | 42/48 | €7,176 | €13,689 | +€6,514 | +90.8% |
| Trade debts | 44 | - | €4,227 | +€4,227 | |
| Suppliers | 440/4 | - | €4,227 | +€4,227 | |
| Taxes, remuneration and social security | 45 | - | €0 | +€0 | |
| Taxes | 450/3 | - | €0 | +€0 | |
| Other amounts payable | 47/48 | €7,176 | €9,462 | +€2,287 | +31.9% |
| Gross operating margin | 9900 | -€7,190 | €92 | +€7,282 | |
| Operating profit (loss) | 9901 | -€7,190 | €92 | +€7,282 | |
| Financial charges | 65/66B | - | €59 | +€59 | |
| Recurring financial charges | 65 | - | €59 | +€59 | |
| Profit (loss) for the period before taxes | 9903 | -€7,190 | €33 | +€7,223 | |
| Profit (loss) for the period | 9904 | -€7,190 | €33 | +€7,223 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,190 | €33 | +€7,223 |
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 19 October 2026 via checked.be.