Sheldon Scott Jolly: 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.
Sheldon Scott Jolly
Largest movements
- Cash -€31,166
down €31,166 (-39.2%), from €79,518 to €48,352
mainly Contributions, distributions and other (-€125,011) and Receivables within one year (-€29,243)
- Receivables within one year +€29,243
up €29,243 (+47.9%), from €61,079 to €90,323
of which Other amounts receivable: +€29,873
- Other debts +€125,011
new in 2025: €125,011
- Reserves -€124,000
down €124,000 (-100%), from €124,000 to €0
- Tax, wage and social debts -€2,254
down €2,254 (-15.9%), from €14,188 to €11,934
- Gross operating margin -€10,541
down €10,541, from €7,750 to -€2,791
- Taxes -€2,254
down €2,254 (-90.9%), from €2,479 to €224
- Financial income +€426
up €426 (+11.4%), from €3,755 to €4,181
- Other operating charges +€400
new in 2025: €400
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 | €140,598 | €138,675 | -€1,923 | -1.4% |
| Current assets | 29/58 | €140,598 | €138,675 | -€1,923 | -1.4% |
| Amounts receivable within one year | 40/41 | €61,079 | €90,323 | +€29,243 | +47.9% |
| Trade receivables | 40 | €629 | €0 | -€629 | -100% |
| Other amounts receivable | 41 | €60,450 | €90,323 | +€29,873 | +49.4% |
| Cash at bank and in hand | 54/58 | €79,518 | €48,352 | -€31,166 | -39.2% |
| Total equity and liabilities | 10/49 | €140,598 | €138,675 | -€1,923 | -1.4% |
| Equity | 10/15 | €124,395 | €0 | -€124,395 | -100% |
| Reserves | 13 | €124,000 | €0 | -€124,000 | -100% |
| Distributable reserves | 133 | €124,000 | €0 | -€124,000 | -100% |
| Profit (loss) carried forward | 14 | €395 | €0 | -€395 | -100% |
| Amounts payable | 17/49 | €16,203 | €138,675 | +€122,472 | +756% |
| Amounts payable within one year | 42/48 | €16,203 | €138,675 | +€122,472 | +756% |
| Trade debts | 44 | €2,015 | €1,730 | -€285 | -14.1% |
| Suppliers | 440/4 | €2,015 | €1,730 | -€285 | -14.1% |
| Taxes, remuneration and social security | 45 | €14,188 | €11,934 | -€2,254 | -15.9% |
| Taxes | 450/3 | €14,188 | €11,934 | -€2,254 | -15.9% |
| Other amounts payable | 47/48 | - | €125,011 | +€125,011 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €7,750 | -€2,791 | -€10,541 | |
| Operating profit (loss) | 9901 | €7,750 | -€3,190 | -€10,941 | |
| Financial income | 75/76B | €3,755 | €4,181 | +€426 | +11.4% |
| Recurring financial income | 75 | €3,755 | €4,181 | +€426 | +11.4% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €11,370 | €841 | -€10,529 | -92.6% |
| Income taxes | 67/77 | €2,479 | €224 | -€2,254 | -90.9% |
| Profit (loss) for the period | 9904 | €8,891 | €616 | -€8,275 | -93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,891 | €616 | -€8,275 | -93.1% |
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 16 October 2026 via checked.be.