SHERIF: 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.
SHERIF
Largest movements
- Receivables within one year -€3,694
no longer reported in 2025 (was €3,694)
- Cash -€255
down €255 (-97.0%), from €263 to €8
mainly Trade debts (-€8,063) and Net result for the year (-€624)
- Trade debts -€8,063
down €8,063 (-94.4%), from €8,540 to €476
- Other debts +€4,739
new in 2025: €4,739
- Profit (loss) carried forward -€624
down €624 (-5.4%), from -€11,582 to -€12,207
- Gross operating margin -€323
down €323 (-363%), from -€89 to -€412
- Financial charges -€40
down €40 (-15.7%), from €252 to €212
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 | €3,957 | €8 | -€3,949 | -99.8% |
| Current assets | 29/58 | €3,957 | €8 | -€3,949 | -99.8% |
| Amounts receivable within one year | 40/41 | €3,694 | - | -€3,694 | |
| Other amounts receivable | 41 | €3,694 | - | -€3,694 | |
| Cash at bank and in hand | 54/58 | €263 | €8 | -€255 | -97.0% |
| Total equity and liabilities | 10/49 | €3,957 | €8 | -€3,949 | -99.8% |
| Equity | 10/15 | -€4,582 | -€5,207 | -€624 | -13.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,582 | -€12,207 | -€624 | -5.4% |
| Amounts payable | 17/49 | €8,540 | €5,215 | -€3,325 | -38.9% |
| Amounts payable within one year | 42/48 | €8,540 | €5,215 | -€3,325 | -38.9% |
| Trade debts | 44 | €8,540 | €476 | -€8,063 | -94.4% |
| Suppliers | 440/4 | €8,540 | €476 | -€8,063 | -94.4% |
| Other amounts payable | 47/48 | - | €4,739 | +€4,739 | |
| Gross operating margin | 9900 | -€89 | -€412 | -€323 | -363% |
| Operating profit (loss) | 9901 | -€89 | -€412 | -€323 | -363% |
| Financial charges | 65/66B | €252 | €212 | -€40 | -15.7% |
| Recurring financial charges | 65 | €252 | €212 | -€40 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€341 | -€624 | -€284 | -83.3% |
| Profit (loss) for the period | 9904 | -€341 | -€624 | -€284 | -83.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€341 | -€624 | -€284 | -83.3% |
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 20 October 2026 via checked.be.