SHEPTON: 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.
SHEPTON
Largest movements
- Receivables within one year +€29,340
up €29,340 (+5554.6%), from €528 to €29,868
of which Trade receivables: +€23,390
- Tangible fixed assets -€759
down €759 (-33.3%), from €2,276 to €1,517
- Profit (loss) carried forward +€19,496
up €19,496 (+61.6%), from -€31,653 to -€12,157
- Trade debts +€15,086
up €15,086 (+1862.6%), from €810 to €15,896
- Other debts -€15,048
no longer reported in 2023 (was €15,048)
- Tax, wage and social debts +€9,048
new in 2023: €9,048
- Gross operating margin +€27,934
up €27,934, from -€1,070 to €26,864
- Taxes +€6,500
new in 2023: €6,500
- Depreciation +€759
new in 2023: €759
- Other operating charges -€688
down €688 (-86.3%), from €797 to €109
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,804 | €31,387 | +€28,583 | +1019.3% |
| Fixed assets | 21/28 | €2,276 | €1,517 | -€759 | -33.3% |
| Tangible fixed assets | 22/27 | €2,276 | €1,517 | -€759 | -33.3% |
| Furniture and vehicles | 24 | €2,276 | €1,517 | -€759 | -33.3% |
| Current assets | 29/58 | €528 | €29,870 | +€29,342 | +5554.9% |
| Amounts receivable within one year | 40/41 | €528 | €29,868 | +€29,340 | +5554.6% |
| Trade receivables | 40 | - | €23,390 | +€23,390 | |
| Other amounts receivable | 41 | €528 | €6,478 | +€5,950 | +1126.5% |
| Cash at bank and in hand | 54/58 | - | €2 | +€2 | |
| Total equity and liabilities | 10/49 | €2,804 | €31,387 | +€28,583 | +1019.3% |
| Equity | 10/15 | -€13,053 | €6,443 | +€19,496 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,653 | -€12,157 | +€19,496 | +61.6% |
| Amounts payable | 17/49 | €15,857 | €24,944 | +€9,087 | +57.3% |
| Amounts payable within one year | 42/48 | €15,857 | €24,944 | +€9,087 | +57.3% |
| Trade debts | 44 | €810 | €15,896 | +€15,086 | +1862.6% |
| Suppliers | 440/4 | €810 | €15,896 | +€15,086 | +1862.6% |
| Taxes, remuneration and social security | 45 | - | €9,048 | +€9,048 | |
| Taxes | 450/3 | - | €9,048 | +€9,048 | |
| Other amounts payable | 47/48 | €15,048 | - | -€15,048 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €759 | +€759 | |
| Other operating charges | 640/8 | €797 | €109 | -€688 | -86.3% |
| Gross operating margin | 9900 | -€1,070 | €26,864 | +€27,934 | |
| Operating profit (loss) | 9901 | -€1,867 | €25,996 | +€27,863 | |
| Financial charges | 65/66B | €13 | - | -€13 | |
| Recurring financial charges | 65 | €13 | - | -€13 | |
| Profit (loss) for the period before taxes | 9903 | -€1,880 | €25,996 | +€27,876 | |
| Income taxes | 67/77 | - | €6,500 | +€6,500 | |
| Profit (loss) for the period | 9904 | -€1,880 | €19,496 | +€21,376 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,880 | €19,496 | +€21,376 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.