Shibumy: 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.
Shibumy
Largest movements
- Receivables within one year -€21,677
down €21,677 (-87.4%), from €24,800 to €3,123
of which Trade receivables: -€22,204
- Cash +€21,166
up €21,166 (+76.6%), from €27,618 to €48,784
mainly Receivables within one year (+€21,677) and Net result for the year (+€14,925)
- Profit (loss) carried forward +€14,925
up €14,925 (+95.9%), from €15,568 to €30,493
- Tax, wage and social debts -€6,343
down €6,343 (-31.8%), from €19,927 to €13,584
of which Taxes: -€4,298
- Accrued charges and deferred income -€4,550
no longer reported in 2025 (was €4,550)
- Trade debts -€4,237
down €4,237 (-68.0%), from €6,227 to €1,990
- Gross operating margin -€924
down €924 (-4.3%), from €21,670 to €20,746
- Taxes -€229
down €229 (-4.0%), from €5,707 to €5,477
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 | €53,782 | €53,286 | -€496 | -0.9% |
| Current assets | 29/58 | €53,782 | €53,286 | -€496 | -0.9% |
| Amounts receivable within one year | 40/41 | €24,800 | €3,123 | -€21,677 | -87.4% |
| Trade receivables | 40 | €24,800 | €2,596 | -€22,204 | -89.5% |
| Other amounts receivable | 41 | - | €527 | +€527 | |
| Cash at bank and in hand | 54/58 | €27,618 | €48,784 | +€21,166 | +76.6% |
| Deferred charges and accrued income | 490/1 | €1,364 | €1,379 | +€14 | +1.1% |
| Total equity and liabilities | 10/49 | €53,782 | €53,286 | -€496 | -0.9% |
| Equity | 10/15 | €17,568 | €32,493 | +€14,925 | +85.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,568 | €30,493 | +€14,925 | +95.9% |
| Amounts payable | 17/49 | €36,214 | €20,793 | -€15,421 | -42.6% |
| Amounts payable within one year | 42/48 | €31,664 | €20,793 | -€10,871 | -34.3% |
| Trade debts | 44 | €6,227 | €1,990 | -€4,237 | -68.0% |
| Suppliers | 440/4 | €6,227 | €1,990 | -€4,237 | -68.0% |
| Taxes, remuneration and social security | 45 | €19,927 | €13,584 | -€6,343 | -31.8% |
| Taxes | 450/3 | €17,882 | €13,584 | -€4,298 | -24.0% |
| Remuneration and social security | 454/9 | €2,045 | - | -€2,045 | |
| Other amounts payable | 47/48 | €5,510 | €5,219 | -€291 | -5.3% |
| Accrued charges and deferred income | 492/3 | €4,550 | - | -€4,550 | |
| Other operating charges | 640/8 | €353 | €183 | -€170 | -48.1% |
| Gross operating margin | 9900 | €21,670 | €20,746 | -€924 | -4.3% |
| Operating profit (loss) | 9901 | €21,317 | €20,563 | -€754 | -3.5% |
| Financial income | 75/76B | €4 | €1 | -€3 | -68.3% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -68.3% |
| Financial charges | 65/66B | €46 | €162 | +€116 | +253% |
| Recurring financial charges | 65 | €46 | €162 | +€116 | +253% |
| Profit (loss) for the period before taxes | 9903 | €21,275 | €20,402 | -€873 | -4.1% |
| Income taxes | 67/77 | €5,707 | €5,477 | -€229 | -4.0% |
| Profit (loss) for the period | 9904 | €15,568 | €14,925 | -€644 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,568 | €14,925 | -€644 | -4.1% |
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.