SHIBUI: 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.
SHIBUI
Largest movements
- Cash +€8,543
up €8,543 (+103.2%), from €8,279 to €16,821
mainly Net result for the year (+€14,063) and Receivables within one year (+€3,219)
- Receivables within one year -€3,219
down €3,219 (-23.4%), from €13,762 to €10,544
of which Trade receivables: -€3,819
- Profit (loss) carried forward +€14,063
up €14,063, from -€10,626 to €3,437
- Trade debts -€12,607
down €12,607 (-52.6%), from €23,964 to €11,358
- Tax, wage and social debts +€2,874
up €2,874 (+7568.9%), from €38 to €2,912
- Advances received +€950
new in 2023: €950
- Gross operating margin +€32,550
up €32,550, from -€14,665 to €17,885
- Write-downs +€2,306
new in 2023: €2,306
- Financial charges +€704
up €704 (+447.8%), from €157 to €861
- Other operating charges -€272
down €272 (-29.3%), from €927 to €655
- Financial income -€191
no longer reported in 2023 (was €191)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,376 | €28,663 | +€5,287 | +22.6% |
| Current assets | 29/58 | €23,376 | €28,663 | +€5,287 | +22.6% |
| Amounts receivable within one year | 40/41 | €13,762 | €10,544 | -€3,219 | -23.4% |
| Trade receivables | 40 | €13,567 | €9,748 | -€3,819 | -28.1% |
| Other amounts receivable | 41 | €195 | €795 | +€600 | +307.5% |
| Cash at bank and in hand | 54/58 | €8,279 | €16,821 | +€8,543 | +103.2% |
| Deferred charges and accrued income | 490/1 | €1,335 | €1,298 | -€37 | -2.8% |
| Total equity and liabilities | 10/49 | €23,376 | €28,663 | +€5,287 | +22.6% |
| Equity | 10/15 | -€626 | €13,437 | +€14,063 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,626 | €3,437 | +€14,063 | |
| Amounts payable | 17/49 | €24,002 | €15,226 | -€8,777 | -36.6% |
| Amounts payable within one year | 42/48 | €24,002 | €15,226 | -€8,777 | -36.6% |
| Trade debts | 44 | €23,964 | €11,358 | -€12,607 | -52.6% |
| Suppliers | 440/4 | €23,964 | €11,358 | -€12,607 | -52.6% |
| Advances received on contracts in progress | 46 | - | €950 | +€950 | |
| Taxes, remuneration and social security | 45 | €38 | €2,912 | +€2,874 | +7568.9% |
| Taxes | 450/3 | €38 | €2,912 | +€2,874 | +7568.9% |
| Other amounts payable | 47/48 | - | €6 | +€6 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,306 | +€2,306 | |
| Other operating charges | 640/8 | €927 | €655 | -€272 | -29.3% |
| Gross operating margin | 9900 | -€14,665 | €17,885 | +€32,550 | |
| Operating profit (loss) | 9901 | -€15,592 | €14,925 | +€30,516 | |
| Financial income | 75/76B | €191 | - | -€191 | |
| Recurring financial income | 75 | €191 | - | -€191 | |
| Financial charges | 65/66B | €157 | €861 | +€704 | +447.8% |
| Recurring financial charges | 65 | €157 | €861 | +€704 | +447.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,558 | €14,063 | +€29,621 | |
| Profit (loss) for the period | 9904 | -€15,558 | €14,063 | +€29,621 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,558 | €14,063 | +€29,621 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.