SHARPY COMPANY: what changed
Two fiscal 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.
SHARPY COMPANY
Largest movements
- Receivables within one year +€21,130
up €21,130 (+2122.3%), from €996 to €22,126
of which Other amounts receivable: +€21,266
- Cash -€14,290
down €14,290 (-79.7%), from €17,931 to €3,641
mainly Receivables within one year (-€21,130) and Contributions, distributions and other (-€12,000)
- Tangible fixed assets -€666
down €666 (-20.4%), from €3,268 to €2,602
- Other debts +€7,501
up €7,501 (+166.7%), from €4,499 to €12,000
- Trade debts -€4,349
down €4,349 (-86.3%), from €5,037 to €688
- Tax, wage and social debts +€3,586
up €3,586 (+98.9%), from €3,626 to €7,212
- Profit (loss) carried forward -€563
down €563 (-11.2%), from €5,032 to €4,470
- Gross operating margin +€8,301
up €8,301 (+93.3%), from €8,901 to €17,202
- Taxes +€2,259
up €2,259 (+86.0%), from €2,626 to €4,885
- Depreciation +€606
up €606 (+1009.7%), from €60 to €666
- Financial income +€476
new in 2025: €476
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.
Cash bridge derived
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 | €22,195 | €28,370 | +€6,175 | +27.8% |
| Fixed assets | 21/28 | €3,268 | €2,602 | -€666 | -20.4% |
| Tangible fixed assets | 22/27 | €3,268 | €2,602 | -€666 | -20.4% |
| Plant, machinery and equipment | 23 | €3,268 | €2,602 | -€666 | -20.4% |
| Current assets | 29/58 | €18,927 | €25,767 | +€6,841 | +36.1% |
| Amounts receivable within one year | 40/41 | €996 | €22,126 | +€21,130 | +2122.3% |
| Trade receivables | 40 | €996 | €860 | -€136 | -13.6% |
| Other amounts receivable | 41 | - | €21,266 | +€21,266 | |
| Cash at bank and in hand | 54/58 | €17,931 | €3,641 | -€14,290 | -79.7% |
| Total equity and liabilities | 10/49 | €22,195 | €28,370 | +€6,175 | +27.8% |
| Equity | 10/15 | €9,032 | €8,470 | -€563 | -6.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,032 | €4,470 | -€563 | -11.2% |
| Amounts payable | 17/49 | €13,162 | €19,900 | +€6,738 | +51.2% |
| Amounts payable within one year | 42/48 | €13,162 | €19,900 | +€6,738 | +51.2% |
| Trade debts | 44 | €5,037 | €688 | -€4,349 | -86.3% |
| Suppliers | 440/4 | €5,037 | €688 | -€4,349 | -86.3% |
| Taxes, remuneration and social security | 45 | €3,626 | €7,212 | +€3,586 | +98.9% |
| Taxes | 450/3 | €3,626 | €7,212 | +€3,586 | +98.9% |
| Other amounts payable | 47/48 | €4,499 | €12,000 | +€7,501 | +166.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60 | €666 | +€606 | +1009.7% |
| Other operating charges | 640/8 | €606 | €635 | +€29 | +4.8% |
| Gross operating margin | 9900 | €8,901 | €17,202 | +€8,301 | +93.3% |
| Operating profit (loss) | 9901 | €8,235 | €15,901 | +€7,666 | +93.1% |
| Financial income | 75/76B | - | €476 | +€476 | |
| Recurring financial income | 75 | - | €476 | +€476 | |
| Financial charges | 65/66B | €59 | €55 | -€3 | -5.3% |
| Recurring financial charges | 65 | €59 | €55 | -€3 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €8,177 | €16,322 | +€8,145 | +99.6% |
| Income taxes | 67/77 | €2,626 | €4,885 | +€2,259 | +86.0% |
| Profit (loss) for the period | 9904 | €5,551 | €11,437 | +€5,887 | +106.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,551 | €11,437 | +€5,887 | +106.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.