SHIBAPRO: 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.
SHIBAPRO
Largest movements
- Receivables within one year +€8,431
up €8,431 (+12.6%), from €66,733 to €75,163
- Cash -€4,063
down €4,063 (-30.5%), from €13,339 to €9,276
mainly Receivables within one year (-€8,431) and Other debts (-€6,000)
- Tangible fixed assets -€1,946
down €1,946 (-91.1%), from €2,137 to €191
- Profit (loss) carried forward +€8,421
up €8,421 (+13.3%), from €63,209 to €71,630
- Other debts -€6,000
down €6,000 (-35.3%), from €17,000 to €11,000
- Gross operating margin -€19,401
down €19,401 (-71.9%), from €26,977 to €7,576
- Taxes -€3,077
no longer reported in 2025 (was €3,077)
- Financial income +€679
up €679 (+25.5%), from €2,662 to €3,342
- Depreciation +€661
up €661 (+52.2%), from €1,266 to €1,926
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.
Cash bridge derived
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 | €82,209 | €84,630 | +€2,421 | +2.9% |
| Fixed assets | 21/28 | €2,137 | €191 | -€1,946 | -91.1% |
| Tangible fixed assets | 22/27 | €2,137 | €191 | -€1,946 | -91.1% |
| Furniture and vehicles | 24 | €2,137 | €191 | -€1,946 | -91.1% |
| Current assets | 29/58 | €80,072 | €84,440 | +€4,368 | +5.5% |
| Amounts receivable within one year | 40/41 | €66,733 | €75,163 | +€8,431 | +12.6% |
| Other amounts receivable | 41 | €66,733 | €75,163 | +€8,431 | +12.6% |
| Cash at bank and in hand | 54/58 | €13,339 | €9,276 | -€4,063 | -30.5% |
| Total equity and liabilities | 10/49 | €82,209 | €84,630 | +€2,421 | +2.9% |
| Equity | 10/15 | €65,209 | €73,630 | +€8,421 | +12.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,209 | €71,630 | +€8,421 | +13.3% |
| Amounts payable | 17/49 | €17,000 | €11,000 | -€6,000 | -35.3% |
| Amounts payable within one year | 42/48 | €17,000 | €11,000 | -€6,000 | -35.3% |
| Other amounts payable | 47/48 | €17,000 | €11,000 | -€6,000 | -35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,266 | €1,926 | +€661 | +52.2% |
| Other operating charges | 640/8 | €570 | €405 | -€165 | -28.9% |
| Gross operating margin | 9900 | €26,977 | €7,576 | -€19,401 | -71.9% |
| Operating profit (loss) | 9901 | €25,141 | €5,244 | -€19,897 | -79.1% |
| Financial income | 75/76B | €2,662 | €3,342 | +€679 | +25.5% |
| Recurring financial income | 75 | €2,662 | €3,342 | +€679 | +25.5% |
| Financial charges | 65/66B | €153 | €165 | +€12 | +7.5% |
| Recurring financial charges | 65 | €153 | €165 | +€12 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €27,650 | €8,421 | -€19,229 | -69.5% |
| Income taxes | 67/77 | €3,077 | - | -€3,077 | |
| Profit (loss) for the period | 9904 | €24,574 | €8,421 | -€16,152 | -65.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,574 | €8,421 | -€16,152 | -65.7% |
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 9 October 2026 via checked.be.