SHIFTERPRO: what changed
Two fiscal 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.
SHIFTERPRO
Largest movements
- Tangible fixed assets +€12,586
new in 2024: €12,586
- Cash +€2,317
up €2,317 (+542.7%), from €427 to €2,744
mainly Other debts (+€15,435) and Depreciation (+€414)
- Other debts +€15,435
up €15,435 (+915.5%), from €1,686 to €17,121
- Profit (loss) carried forward -€532
down €532 (-11.0%), from -€4,842 to -€5,374
- Purchases and services -€6,866
no longer reported in 2024 (was €6,866)
- Gross operating margin +€4,894
up €4,894, from -€4,484 to €410
- Turnover -€2,382
no longer reported in 2024 (was €2,382)
- Depreciation +€414
new in 2024: €414
- Financial charges +€131
up €131 (+1329.4%), from €10 to €141
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €844 | €15,747 | +€14,903 | +1765.1% |
| Fixed assets | 21/28 | - | €12,586 | +€12,586 | |
| Tangible fixed assets | 22/27 | - | €12,586 | +€12,586 | |
| Furniture and vehicles | 24 | - | €12,586 | +€12,586 | |
| Current assets | 29/58 | €844 | €3,161 | +€2,317 | +274.4% |
| Amounts receivable within one year | 40/41 | €417 | €417 | = | 0.0% |
| Other amounts receivable | 41 | €417 | €417 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €427 | €2,744 | +€2,317 | +542.7% |
| Total equity and liabilities | 10/49 | €844 | €15,747 | +€14,903 | +1765.1% |
| Equity | 10/15 | -€842 | -€1,374 | -€532 | -63.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Outside capital | 11 | €4,000 | €4,000 | = | 0.0% |
| Other | 1109/19 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,842 | -€5,374 | -€532 | -11.0% |
| Amounts payable | 17/49 | €1,686 | €17,121 | +€15,435 | +915.5% |
| Amounts payable within one year | 42/48 | €1,686 | €17,121 | +€15,435 | +915.5% |
| Other amounts payable | 47/48 | €1,686 | €17,121 | +€15,435 | +915.5% |
| Turnover | 70 | €2,382 | - | -€2,382 | |
| Goods, raw materials, services and sundry goods | 60/61 | €6,866 | - | -€6,866 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €414 | +€414 | |
| Other operating charges | 640/8 | €348 | €387 | +€40 | +11.5% |
| Gross operating margin | 9900 | -€4,484 | €410 | +€4,894 | |
| Operating profit (loss) | 9901 | -€4,832 | -€392 | +€4,440 | +91.9% |
| Financial charges | 65/66B | €10 | €141 | +€131 | +1329.4% |
| Recurring financial charges | 65 | €10 | €141 | +€131 | +1329.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,842 | -€532 | +€4,309 | +89.0% |
| Profit (loss) for the period | 9904 | -€4,842 | -€532 | +€4,309 | +89.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,842 | -€532 | +€4,309 | +89.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.