Sherlock Holmes Eke: 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.
Sherlock Holmes Eke
Largest movements
- Cash +€7,421
up €7,421 (+669%), from €1,110 to €8,531
mainly Net result for the year (+€9,307) and Depreciation (+€6,461)
- Tangible fixed assets -€6,461
down €6,461 (-61.1%), from €10,568 to €4,107
of which Furniture and vehicles: -€5,157
- Receivables within one year +€4,455
up €4,455 (+157%), from €2,836 to €7,291
of which Other amounts receivable: +€4,605
- Profit (loss) carried forward +€9,307
up €9,307, from -€5,523 to €3,784
- Other debts -€4,466
down €4,466 (-87.8%), from €5,085 to €619
- Trade debts +€1,768
up €1,768 (+859%), from €206 to €1,974
- Tax, wage and social debts -€1,054
down €1,054 (-26.2%), from €4,031 to €2,976
- Gross operating margin +€23,719
up €23,719, from -€4,826 to €18,892
- Taxes +€1,037
up €1,037, from -€524 to €514
- Other operating charges +€368
up €368 (+16.9%), from €2,172 to €2,540
- Depreciation +€343
up €343 (+5.6%), from €6,119 to €6,461
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 | €14,514 | €19,928 | +€5,415 | +37.3% |
| Fixed assets | 21/28 | €10,568 | €4,107 | -€6,461 | -61.1% |
| Tangible fixed assets | 22/27 | €10,568 | €4,107 | -€6,461 | -61.1% |
| Plant, machinery and equipment | 23 | €3,985 | €2,680 | -€1,305 | -32.7% |
| Furniture and vehicles | 24 | €6,584 | €1,427 | -€5,157 | -78.3% |
| Current assets | 29/58 | €3,946 | €15,822 | +€11,876 | +301% |
| Amounts receivable within one year | 40/41 | €2,836 | €7,291 | +€4,455 | +157% |
| Trade receivables | 40 | €151 | €0 | -€151 | -100% |
| Other amounts receivable | 41 | €2,685 | €7,291 | +€4,605 | +172% |
| Cash at bank and in hand | 54/58 | €1,110 | €8,531 | +€7,421 | +669% |
| Total equity and liabilities | 10/49 | €14,514 | €19,928 | +€5,415 | +37.3% |
| Equity | 10/15 | €3,477 | €12,784 | +€9,307 | +268% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,523 | €3,784 | +€9,307 | |
| Amounts payable | 17/49 | €11,037 | €7,144 | -€3,892 | -35.3% |
| Amounts payable within one year | 42/48 | €9,322 | €5,569 | -€3,752 | -40.3% |
| Trade debts | 44 | €206 | €1,974 | +€1,768 | +859% |
| Suppliers | 440/4 | €206 | €1,974 | +€1,768 | +859% |
| Taxes, remuneration and social security | 45 | €4,031 | €2,976 | -€1,054 | -26.2% |
| Taxes | 450/3 | €4,031 | €2,976 | -€1,054 | -26.2% |
| Other amounts payable | 47/48 | €5,085 | €619 | -€4,466 | -87.8% |
| Accrued charges and deferred income | 492/3 | €1,715 | €1,575 | -€140 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,119 | €6,461 | +€343 | +5.6% |
| Other operating charges | 640/8 | €2,172 | €2,540 | +€368 | +16.9% |
| Gross operating margin | 9900 | -€4,826 | €18,892 | +€23,719 | |
| Operating profit (loss) | 9901 | -€13,117 | €9,891 | +€23,008 | |
| Financial charges | 65/66B | €201 | €71 | -€130 | -64.7% |
| Recurring financial charges | 65 | €201 | €71 | -€130 | -64.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,318 | €9,820 | +€23,138 | |
| Income taxes | 67/77 | -€524 | €514 | +€1,037 | |
| Profit (loss) for the period | 9904 | -€12,794 | €9,307 | +€22,101 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,794 | €9,307 | +€22,101 |
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 24 October 2026 via checked.be.