SHARPP 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.
SHARPP Consulting
Largest movements
- Receivables within one year +€9,743
up €9,743 (+88.0%), from €11,069 to €20,812
- Cash +€8,250
up €8,250 (+91.0%), from €9,063 to €17,314
mainly Net result for the year (+€21,659) and Tax, wage and social debts (+€4,508)
- Tangible fixed assets +€4,898
up €4,898 (+1,284%), from €382 to €5,279
- Deferred charges and accrued income +€912
up €912 (+111%), from €825 to €1,737
- Intangible fixed assets -€550
down €550 (-37.9%), from €1,450 to €900
- Profit (loss) carried forward +€21,659
up €21,659 (+504%), from €4,301 to €25,960
- Tax, wage and social debts +€4,508
up €4,508 (+85.7%), from €5,261 to €9,769
- Other debts -€1,900
down €1,900 (-20.9%), from €9,108 to €7,208
- Trade debts -€1,014
down €1,014 (-32.5%), from €3,119 to €2,105
- Gross operating margin +€23,160
up €23,160 (+296%), from €7,824 to €30,984
- Taxes +€4,211
up €4,211 (+170%), from €2,475 to €6,686
- Depreciation +€1,058
up €1,058 (+475%), from €223 to €1,281
- Other operating charges +€799
up €799 (+156%), from €511 to €1,310
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 | €22,788 | €46,042 | +€23,253 | +102% |
| Fixed assets | 21/28 | €1,831 | €6,179 | +€4,348 | +237% |
| Intangible fixed assets | 21 | €1,450 | €900 | -€550 | -37.9% |
| Tangible fixed assets | 22/27 | €382 | €5,279 | +€4,898 | +1,284% |
| Furniture and vehicles | 24 | €382 | €5,279 | +€4,898 | +1,284% |
| Current assets | 29/58 | €20,957 | €39,863 | +€18,906 | +90.2% |
| Amounts receivable within one year | 40/41 | €11,069 | €20,812 | +€9,743 | +88.0% |
| Trade receivables | 40 | €11,069 | €20,812 | +€9,743 | +88.0% |
| Cash at bank and in hand | 54/58 | €9,063 | €17,314 | +€8,250 | +91.0% |
| Deferred charges and accrued income | 490/1 | €825 | €1,737 | +€912 | +111% |
| Total equity and liabilities | 10/49 | €22,788 | €46,042 | +€23,253 | +102% |
| Equity | 10/15 | €5,301 | €26,960 | +€21,659 | +409% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,301 | €25,960 | +€21,659 | +504% |
| Amounts payable | 17/49 | €17,488 | €19,082 | +€1,594 | +9.1% |
| Amounts payable within one year | 42/48 | €17,488 | €19,082 | +€1,594 | +9.1% |
| Trade debts | 44 | €3,119 | €2,105 | -€1,014 | -32.5% |
| Suppliers | 440/4 | €3,119 | €2,105 | -€1,014 | -32.5% |
| Taxes, remuneration and social security | 45 | €5,261 | €9,769 | +€4,508 | +85.7% |
| Taxes | 450/3 | €5,261 | €9,769 | +€4,508 | +85.7% |
| Other amounts payable | 47/48 | €9,108 | €7,208 | -€1,900 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €223 | €1,281 | +€1,058 | +475% |
| Other operating charges | 640/8 | €511 | €1,310 | +€799 | +156% |
| Gross operating margin | 9900 | €7,824 | €30,984 | +€23,160 | +296% |
| Operating profit (loss) | 9901 | €7,090 | €28,393 | +€21,303 | +300% |
| Financial income | 75/76B | €14 | €22 | +€8 | +55.9% |
| Recurring financial income | 75 | €14 | €22 | +€8 | +55.9% |
| Financial charges | 65/66B | €328 | €69 | -€259 | -79.0% |
| Recurring financial charges | 65 | €328 | €69 | -€259 | -79.0% |
| Profit (loss) for the period before taxes | 9903 | €6,776 | €28,345 | +€21,570 | +318% |
| Income taxes | 67/77 | €2,475 | €6,686 | +€4,211 | +170% |
| Profit (loss) for the period | 9904 | €4,301 | €21,659 | +€17,359 | +404% |
| Profit (loss) for the period to be appropriated | 9905 | €4,301 | €21,659 | +€17,359 | +404% |
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 28 October 2026 via checked.be.