SHERAWASSOU: 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.
SHERAWASSOU
Largest movements
- Cash -€1,296
down €1,296 (-33.2%), from €3,898 to €2,602
mainly Net result for the year (-€13,776) and Trade debts (-€758)
- Profit (loss) carried forward -€13,776
down €13,776 (-150%), from -€9,161 to -€22,937
- Other debts +€11,842
up €11,842 (+666%), from €1,778 to €13,621
- Tax, wage and social debts +€1,395
up €1,395 (+69.5%), from €2,007 to €3,402
- Trade debts -€758
down €758 (-16.9%), from €4,488 to €3,730
- Gross operating margin -€18,227
down €18,227, from €4,986 to -€13,241
- Other operating charges -€2,033
down €2,033 (-84.7%), from €2,401 to €368
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,112 | €4,817 | -€1,296 | -21.2% |
| Current assets | 29/58 | €6,112 | €4,817 | -€1,296 | -21.2% |
| Amounts receivable within one year | 40/41 | €2,214 | €2,214 | = | 0.0% |
| Other amounts receivable | 41 | €2,214 | €2,214 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,898 | €2,602 | -€1,296 | -33.2% |
| Total equity and liabilities | 10/49 | €6,112 | €4,817 | -€1,296 | -21.2% |
| Equity | 10/15 | -€2,161 | -€15,937 | -€13,776 | -637% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Contributions outside capital | 11 | €7,000 | €7,000 | = | 0.0% |
| Other | 1109/19 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,161 | -€22,937 | -€13,776 | -150% |
| Amounts payable | 17/49 | €8,273 | €20,753 | +€12,480 | +151% |
| Amounts payable within one year | 42/48 | €8,273 | €20,753 | +€12,480 | +151% |
| Trade debts | 44 | €4,488 | €3,730 | -€758 | -16.9% |
| Suppliers | 440/4 | €4,488 | €3,730 | -€758 | -16.9% |
| Taxes, remuneration and social security | 45 | €2,007 | €3,402 | +€1,395 | +69.5% |
| Taxes | 450/3 | €2,007 | €3,402 | +€1,395 | +69.5% |
| Other amounts payable | 47/48 | €1,778 | €13,621 | +€11,842 | +666% |
| Other operating charges | 640/8 | €2,401 | €368 | -€2,033 | -84.7% |
| Gross operating margin | 9900 | €4,986 | -€13,241 | -€18,227 | |
| Operating profit (loss) | 9901 | €2,585 | -€13,609 | -€16,194 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €192 | €168 | -€24 | -12.4% |
| Recurring financial charges | 65 | €192 | €168 | -€24 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €2,393 | -€13,776 | -€16,169 | |
| Profit (loss) for the period | 9904 | €2,393 | -€13,776 | -€16,169 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,393 | -€13,776 | -€16,169 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.