Sheny: 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.
Sheny
Largest movements
- Receivables within one year -€14,944
down €14,944 (-80.4%), from €18,584 to €3,640
of which Other amounts receivable: -€14,944
- Debts after one year -€16,654
down €16,654 (-48.8%), from €34,150 to €17,496
- Financial income -€5,000
down €5,000 (-33.3%), from €15,000 to €10,000
- Gross operating margin +€4,058
up €4,058 (+41.7%), from -€9,740 to -€5,682
- Financial charges +€1,839
up €1,839 (+551%), from €334 to €2,173
- Other operating charges -€942
down €942 (-65.0%), from €1,449 to €507
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 | €420,977 | €405,920 | -€15,057 | -3.6% |
| Fixed assets | 21/28 | €400,000 | €400,000 | = | 0.0% |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €20,977 | €5,920 | -€15,057 | -71.8% |
| Amounts receivable within one year | 40/41 | €18,584 | €3,640 | -€14,944 | -80.4% |
| Trade receivables | 40 | €3,500 | €3,500 | = | 0.0% |
| Other amounts receivable | 41 | €15,084 | €140 | -€14,944 | -99.1% |
| Cash at bank and in hand | 54/58 | €2,393 | €2,280 | -€113 | -4.7% |
| Total equity and liabilities | 10/49 | €420,977 | €405,920 | -€15,057 | -3.6% |
| Equity | 10/15 | €264,028 | €265,666 | +€1,638 | +0.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €262,028 | €263,666 | +€1,638 | +0.6% |
| Distributable reserves | 133 | €262,028 | €263,666 | +€1,638 | +0.6% |
| Amounts payable | 17/49 | €156,949 | €140,254 | -€16,695 | -10.6% |
| Amounts payable after more than one year | 17 | €34,150 | €17,496 | -€16,654 | -48.8% |
| Financial debts | 170/4 | €34,150 | €17,496 | -€16,654 | -48.8% |
| Amounts payable within one year | 42/48 | €122,799 | €121,758 | -€1,041 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €15,850 | €16,653 | +€803 | +5.1% |
| Trade debts | 44 | €485 | €486 | +€1 | +0.2% |
| Suppliers | 440/4 | €485 | €486 | +€1 | +0.2% |
| Taxes, remuneration and social security | 45 | €2,129 | €2,115 | -€14 | -0.7% |
| Taxes | 450/3 | €2,129 | €2,115 | -€14 | -0.7% |
| Other amounts payable | 47/48 | €104,335 | €102,504 | -€1,831 | -1.8% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Other operating charges | 640/8 | €1,449 | €507 | -€942 | -65.0% |
| Gross operating margin | 9900 | -€9,740 | -€5,682 | +€4,058 | +41.7% |
| Operating profit (loss) | 9901 | -€11,189 | -€6,189 | +€5,000 | +44.7% |
| Financial income | 75/76B | €15,000 | €10,000 | -€5,000 | -33.3% |
| Recurring financial income | 75 | €15,000 | €10,000 | -€5,000 | -33.3% |
| Financial charges | 65/66B | €334 | €2,173 | +€1,839 | +551% |
| Recurring financial charges | 65 | €334 | €2,173 | +€1,839 | +551% |
| Profit (loss) for the period before taxes | 9903 | €3,477 | €1,638 | -€1,839 | -52.9% |
| Profit (loss) for the period | 9904 | €3,477 | €1,638 | -€1,839 | -52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,477 | €1,638 | -€1,839 | -52.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.