SHIH: 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.
SHIH
Largest movements
- Current investments -€3,324
down €3,324 (-2.9%), from €113,442 to €110,118
- Receivables within one year +€1,235
new in 2025: €1,235
- Other debts -€17,016
no longer reported in 2025 (was €17,016)
- Reserves +€10,068
up €10,068 (+12.2%), from €82,457 to €92,525
of which Distributable reserves: +€10,068
- Profit (loss) carried forward +€4,216
up €4,216 (+99.7%), from -€4,228 to -€12
- Financial income +€2,608
up €2,608 (+6.1%), from €42,624 to €45,232
of which Financial income: +€2,608
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 | €114,145 | €111,413 | -€2,732 | -2.4% |
| Current assets | 29/58 | €114,145 | €111,413 | -€2,732 | -2.4% |
| Amounts receivable within one year | 40/41 | - | €1,235 | +€1,235 | |
| Other amounts receivable | 41 | - | €1,235 | +€1,235 | |
| Current investments | 50/53 | €113,442 | €110,118 | -€3,324 | -2.9% |
| Cash at bank and in hand | 54/58 | €703 | €60 | -€642 | -91.4% |
| Total equity and liabilities | 10/49 | €114,145 | €111,413 | -€2,732 | -2.4% |
| Equity | 10/15 | €97,129 | €111,413 | +€14,284 | +14.7% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Capital | 10 | €18,900 | €18,900 | = | 0.0% |
| Issued capital | 100 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | €82,457 | €92,525 | +€10,068 | +12.2% |
| Non-distributable reserves | 130/1 | €1,890 | €1,890 | = | 0.0% |
| Legal reserve | 130 | €1,890 | €1,890 | = | 0.0% |
| Distributable reserves | 133 | €80,567 | €90,635 | +€10,068 | +12.5% |
| Profit (loss) carried forward | 14 | -€4,228 | -€12 | +€4,216 | +99.7% |
| Amounts payable | 17/49 | €17,016 | - | -€17,016 | |
| Amounts payable within one year | 42/48 | €17,016 | - | -€17,016 | |
| Other amounts payable | 47/48 | €17,016 | - | -€17,016 | |
| Remuneration, social security and pensions | 62 | €30,000 | €30,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,165 | €465 | -€699 | -60.0% |
| Operating profit (loss) | 9901 | -€31,165 | -€30,465 | +€699 | +2.2% |
| Financial income | 75/76B | €42,624 | €45,232 | +€2,608 | +6.1% |
| Recurring financial income | 75 | €42,624 | €45,232 | +€2,608 | +6.1% |
| Non-recurring financial income | 76B | €42,624 | €45,232 | +€2,608 | +6.1% |
| Financial charges | 65/66B | €585 | €483 | -€102 | -17.5% |
| Recurring financial charges | 65 | €585 | €483 | -€102 | -17.5% |
| Non-recurring financial charges | 66B | €585 | €483 | -€102 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €10,874 | €14,284 | +€3,410 | +31.4% |
| Profit (loss) for the period | 9904 | €10,874 | €14,284 | +€3,410 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,874 | €14,284 | +€3,410 | +31.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.