SHERLOCK HOMES: 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 HOMES
Largest movements
- Tangible fixed assets -€41,947
down €41,947 (-1.6%), from €2.7m to €2.6m
- Short-term financial debts +€275,000
new in 2025: €275,000
- Other debts -€168,608
down €168,608 (-35.6%), from €474,136 to €305,528
- Debts after one year -€155,381
down €155,381 (-6.3%), from €2.4m to €2.3m
- Gross operating margin -€17,865
down €17,865 (-6.2%), from €290,237 to €272,372
- Depreciation -€13,610
down €13,610 (-7.2%), from €187,978 to €174,368
- Financial charges -€4,264
down €4,264 (-5.2%), from €81,717 to €77,453
- Other operating charges +€3,500
up €3,500 (+18.5%), from €18,962 to €22,463
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 | €2,700,310 | €2,663,458 | -€36,852 | -1.4% |
| Fixed assets | 21/28 | €2,687,009 | €2,645,062 | -€41,947 | -1.6% |
| Tangible fixed assets | 22/27 | €2,687,009 | €2,645,062 | -€41,947 | -1.6% |
| Land and buildings | 22 | €2,687,009 | €2,645,062 | -€41,947 | -1.6% |
| Current assets | 29/58 | €13,302 | €18,396 | +€5,095 | +38.3% |
| Cash at bank and in hand | 54/58 | €12,747 | €18,396 | +€5,650 | +44.3% |
| Deferred charges and accrued income | 490/1 | €555 | - | -€555 | |
| Total equity and liabilities | 10/49 | €2,700,310 | €2,663,458 | -€36,852 | -1.4% |
| Equity | 10/15 | -€406,978 | -€408,886 | -€1,908 | -0.5% |
| Contributions | 10/11 | €48,000 | €48,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€454,978 | -€456,886 | -€1,908 | -0.4% |
| Amounts payable | 17/49 | €3,107,288 | €3,072,344 | -€34,944 | -1.1% |
| Amounts payable after more than one year | 17 | €2,448,806 | €2,293,424 | -€155,381 | -6.3% |
| Financial debts | 170/4 | €2,448,806 | €2,293,424 | -€155,381 | -6.3% |
| Amounts payable within one year | 42/48 | €642,953 | €760,750 | +€117,797 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €150,094 | €160,538 | +€10,444 | +7.0% |
| Financial debts | 43 | - | €275,000 | +€275,000 | |
| Credit institutions | 430/8 | - | €275,000 | +€275,000 | |
| Trade debts | 44 | €18,723 | €19,683 | +€961 | +5.1% |
| Suppliers | 440/4 | €18,723 | €19,683 | +€961 | +5.1% |
| Other amounts payable | 47/48 | €474,136 | €305,528 | -€168,608 | -35.6% |
| Accrued charges and deferred income | 492/3 | €15,530 | €18,170 | +€2,640 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €187,978 | €174,368 | -€13,610 | -7.2% |
| Other operating charges | 640/8 | €18,962 | €22,463 | +€3,500 | +18.5% |
| Gross operating margin | 9900 | €290,237 | €272,372 | -€17,865 | -6.2% |
| Operating profit (loss) | 9901 | €83,297 | €75,542 | -€7,755 | -9.3% |
| Financial income | 75/76B | €0 | €5 | +€5 | +2,611% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +2,611% |
| Financial charges | 65/66B | €81,717 | €77,453 | -€4,264 | -5.2% |
| Recurring financial charges | 65 | €81,717 | €77,453 | -€4,264 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €1,579 | -€1,907 | -€3,486 | |
| Income taxes | 67/77 | €0 | €1 | +€1 | +2,333% |
| Profit (loss) for the period | 9904 | €1,579 | -€1,908 | -€3,487 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,579 | -€1,908 | -€3,487 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.