SHERIDAN ACTIVITIES: 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.
SHERIDAN ACTIVITIES
Largest movements
- Receivables within one year -€13,743
down €13,743 (-14.4%), from €95,492 to €81,749
of which Trade receivables: -€13,484
- Cash -€1,822
down €1,822 (-13.6%), from €13,362 to €11,540
mainly Trade debts (-€9,567) and Net result for the year (-€3,066)
- Trade debts -€9,567
down €9,567 (-18.5%), from €51,847 to €42,280
- Profit (loss) carried forward -€3,066
down €3,066 (-6.4%), from €48,048 to €44,981
- Tax, wage and social debts -€3,049
no longer reported in 2025 (was €3,049)
No income-statement line moved by more than 1% of the activity.
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 | €108,855 | €93,290 | -€15,565 | -14.3% |
| Current assets | 29/58 | €108,855 | €93,290 | -€15,565 | -14.3% |
| Amounts receivable within one year | 40/41 | €95,492 | €81,749 | -€13,743 | -14.4% |
| Trade receivables | 40 | €54,125 | €40,641 | -€13,484 | -24.9% |
| Other amounts receivable | 41 | €41,367 | €41,108 | -€259 | -0.6% |
| Cash at bank and in hand | 54/58 | €13,362 | €11,540 | -€1,822 | -13.6% |
| Total equity and liabilities | 10/49 | €108,855 | €93,290 | -€15,565 | -14.3% |
| Equity | 10/15 | €50,248 | €47,181 | -€3,066 | -6.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,048 | €44,981 | -€3,066 | -6.4% |
| Amounts payable | 17/49 | €58,607 | €46,108 | -€12,499 | -21.3% |
| Amounts payable within one year | 42/48 | €58,607 | €46,108 | -€12,499 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €3,712 | €3,829 | +€117 | +3.1% |
| Trade debts | 44 | €51,847 | €42,280 | -€9,567 | -18.5% |
| Suppliers | 440/4 | €51,847 | €42,280 | -€9,567 | -18.5% |
| Taxes, remuneration and social security | 45 | €3,049 | - | -€3,049 | |
| Taxes | 450/3 | €3,049 | - | -€3,049 | |
| Turnover | 70 | €169,230 | €168,587 | -€643 | -0.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €169,413 | €169,822 | +€409 | +0.2% |
| Other operating charges | 640/8 | €384 | €476 | +€92 | +23.9% |
| Gross operating margin | 9900 | -€183 | -€1,235 | -€1,052 | -575% |
| Operating profit (loss) | 9901 | -€567 | -€1,711 | -€1,144 | -202% |
| Financial income | 75/76B | €2,493 | €1,941 | -€552 | -22.2% |
| Recurring financial income | 75 | €2,493 | €1,941 | -€552 | -22.2% |
| Financial charges | 65/66B | €1,082 | €905 | -€177 | -16.4% |
| Recurring financial charges | 65 | €1,082 | €905 | -€177 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €844 | -€674 | -€1,519 | |
| Income taxes | 67/77 | €2,563 | €2,392 | -€171 | -6.7% |
| Profit (loss) for the period | 9904 | -€1,719 | -€3,066 | -€1,347 | -78.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,719 | -€3,066 | -€1,347 | -78.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.