Sherlock Home: 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 Home
Largest movements
- Intangible fixed assets -€26,511
down €26,511 (-100%), from €26,511 to €0
- Receivables within one year -€12,818
down €12,818 (-97.6%), from €13,135 to €317
of which Trade receivables: -€12,818
- Tangible fixed assets -€5,881
down €5,881 (-20.5%), from €28,692 to €22,811
of which Furniture and vehicles: -€3,313
- Cash -€1,480
down €1,480 (-80.4%), from €1,841 to €361
mainly Net result for the year (-€108,517)
- Deferred charges and accrued income -€1,279
down €1,279 (-71.5%), from €1,790 to €511
- Profit (loss) carried forward -€108,517
down €108,517 (-46.3%), from -€234,130 to -€342,647
- Other debts +€41,868
up €41,868 (+937%), from €4,466 to €46,335
- Trade debts +€8,942
up €8,942 (+43.9%), from €20,388 to €29,330
- Tax, wage and social debts +€4,961
up €4,961 (+36.7%), from €13,532 to €18,493
of which Remuneration and social security: +€2,689
- Accrued charges and deferred income +€3,815
up €3,815 (+168%), from €2,275 to €6,089
- Gross operating margin +€42,563
up €42,563, from -€36,568 to €5,995
- Depreciation +€23,261
up €23,261 (+255%), from €9,131 to €32,392
- Financial charges +€1,976
up €1,976 (+34.5%), from €5,725 to €7,701
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 | €71,970 | €24,000 | -€47,970 | -66.7% |
| Fixed assets | 21/28 | €55,203 | €22,811 | -€32,392 | -58.7% |
| Intangible fixed assets | 21 | €26,511 | €0 | -€26,511 | -100% |
| Tangible fixed assets | 22/27 | €28,692 | €22,811 | -€5,881 | -20.5% |
| Plant, machinery and equipment | 23 | €19,028 | €16,461 | -€2,567 | -13.5% |
| Furniture and vehicles | 24 | €9,664 | €6,350 | -€3,313 | -34.3% |
| Current assets | 29/58 | €16,766 | €1,189 | -€15,578 | -92.9% |
| Amounts receivable within one year | 40/41 | €13,135 | €317 | -€12,818 | -97.6% |
| Trade receivables | 40 | €13,135 | €317 | -€12,818 | -97.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,841 | €361 | -€1,480 | -80.4% |
| Deferred charges and accrued income | 490/1 | €1,790 | €511 | -€1,279 | -71.5% |
| Total equity and liabilities | 10/49 | €71,970 | €24,000 | -€47,970 | -66.7% |
| Equity | 10/15 | -€134,130 | -€242,647 | -€108,517 | -80.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€234,130 | -€342,647 | -€108,517 | -46.3% |
| Amounts payable | 17/49 | €206,099 | €266,647 | +€60,547 | +29.4% |
| Amounts payable after more than one year | 17 | €150,400 | €150,609 | +€209 | +0.1% |
| Financial debts | 170/4 | €150,400 | €150,609 | +€209 | +0.1% |
| Amounts payable within one year | 42/48 | €53,425 | €109,949 | +€56,524 | +106% |
| Current portion of amounts payable after more than one year | 42 | €15,039 | €15,791 | +€752 | +5.0% |
| Trade debts | 44 | €20,388 | €29,330 | +€8,942 | +43.9% |
| Suppliers | 440/4 | €20,388 | €29,330 | +€8,942 | +43.9% |
| Taxes, remuneration and social security | 45 | €13,532 | €18,493 | +€4,961 | +36.7% |
| Taxes | 450/3 | €1,801 | €4,074 | +€2,272 | +126% |
| Remuneration and social security | 454/9 | €11,731 | €14,420 | +€2,689 | +22.9% |
| Other amounts payable | 47/48 | €4,466 | €46,335 | +€41,868 | +937% |
| Accrued charges and deferred income | 492/3 | €2,275 | €6,089 | +€3,815 | +168% |
| Remuneration, social security and pensions | 62 | €73,548 | €73,368 | -€180 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,131 | €32,392 | +€23,261 | +255% |
| Other operating charges | 640/8 | €881 | €901 | +€20 | +2.3% |
| Gross operating margin | 9900 | -€36,568 | €5,995 | +€42,563 | |
| Operating profit (loss) | 9901 | -€120,127 | -€100,665 | +€19,461 | +16.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €5,725 | €7,701 | +€1,976 | +34.5% |
| Recurring financial charges | 65 | €5,725 | €7,701 | +€1,976 | +34.5% |
| Profit (loss) for the period before taxes | 9903 | -€125,852 | -€108,366 | +€17,486 | +13.9% |
| Income taxes | 67/77 | €167 | €151 | -€16 | -9.7% |
| Profit (loss) for the period | 9904 | -€126,019 | -€108,517 | +€17,502 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€126,019 | -€108,517 | +€17,502 | +13.9% |
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 17 October 2026 via checked.be.