SHARY: 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.
SHARY
Largest movements
- Receivables within one year +€10,997
up €10,997 (+55.7%), from €19,741 to €30,739
of which Trade receivables: +€11,325
- Cash -€6,777
down €6,777 (-12.0%), from €56,646 to €49,869
mainly Contributions, distributions and other (-€140,777) and Receivables within one year (-€10,997)
- Tangible fixed assets -€3,030
down €3,030 (-4.9%), from €62,003 to €58,973
of which Land and buildings: -€2,735
- Other debts +€118,858
up €118,858 (+6578.2%), from €1,807 to €120,665
- Profit (loss) carried forward -€115,266
down €115,266 (-100.0%), from €115,266 to €0
- Tax, wage and social debts -€3,781
down €3,781 (-19.6%), from €19,277 to €15,496
of which Taxes: -€3,731
- Gross operating margin -€15,631
down €15,631 (-29.1%), from €53,678 to €38,047
- Taxes -€3,225
down €3,225 (-33.1%), from €9,730 to €6,505
- Other operating charges +€1,571
up €1,571 (+164.3%), from €956 to €2,527
- Financial charges -€1,220
down €1,220 (-71.4%), from €1,708 to €488
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 | €139,238 | €140,081 | +€843 | +0.6% |
| Fixed assets | 21/28 | €62,003 | €58,973 | -€3,030 | -4.9% |
| Tangible fixed assets | 22/27 | €62,003 | €58,973 | -€3,030 | -4.9% |
| Land and buildings | 22 | €61,473 | €58,738 | -€2,735 | -4.4% |
| Furniture and vehicles | 24 | €530 | €235 | -€295 | -55.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €77,235 | €81,108 | +€3,873 | +5.0% |
| Amounts receivable within one year | 40/41 | €19,741 | €30,739 | +€10,997 | +55.7% |
| Trade receivables | 40 | €17,518 | €28,844 | +€11,325 | +64.6% |
| Other amounts receivable | 41 | €2,223 | €1,895 | -€328 | -14.8% |
| Cash at bank and in hand | 54/58 | €56,646 | €49,869 | -€6,777 | -12.0% |
| Deferred charges and accrued income | 490/1 | €848 | €501 | -€347 | -41.0% |
| Total equity and liabilities | 10/49 | €139,238 | €140,081 | +€843 | +0.6% |
| Equity | 10/15 | €117,266 | €2,000 | -€115,266 | -98.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,266 | €0 | -€115,266 | -100.0% |
| Amounts payable | 17/49 | €21,972 | €138,081 | +€116,109 | +528.4% |
| Amounts payable within one year | 42/48 | €21,972 | €137,125 | +€115,152 | +524.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €889 | €963 | +€75 | +8.4% |
| Suppliers | 440/4 | €889 | €963 | +€75 | +8.4% |
| Taxes, remuneration and social security | 45 | €19,277 | €15,496 | -€3,781 | -19.6% |
| Taxes | 450/3 | €17,727 | €13,996 | -€3,731 | -21.0% |
| Remuneration and social security | 454/9 | €1,550 | €1,500 | -€50 | -3.2% |
| Other amounts payable | 47/48 | €1,807 | €120,665 | +€118,858 | +6578.2% |
| Accrued charges and deferred income | 492/3 | - | €956 | +€956 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,030 | €3,030 | = | 0.0% |
| Other operating charges | 640/8 | €956 | €2,527 | +€1,571 | +164.3% |
| Gross operating margin | 9900 | €53,678 | €38,047 | -€15,631 | -29.1% |
| Operating profit (loss) | 9901 | €49,692 | €32,490 | -€17,202 | -34.6% |
| Financial income | 75/76B | €64 | €15 | -€49 | -77.2% |
| Recurring financial income | 75 | €64 | €15 | -€49 | -77.2% |
| Financial charges | 65/66B | €1,708 | €488 | -€1,220 | -71.4% |
| Recurring financial charges | 65 | €1,708 | €488 | -€1,220 | -71.4% |
| Profit (loss) for the period before taxes | 9903 | €48,047 | €32,016 | -€16,031 | -33.4% |
| Income taxes | 67/77 | €9,730 | €6,505 | -€3,225 | -33.1% |
| Profit (loss) for the period | 9904 | €38,317 | €25,511 | -€12,806 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,317 | €25,511 | -€12,806 | -33.4% |
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 3 October 2026 via checked.be.