SHIKEDO: 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.
SHIKEDO
Largest movements
- Receivables within one year -€17,042
down €17,042 (-24.0%), from €70,903 to €53,861
of which Other amounts receivable: -€27,140
- Cash +€5,322
up €5,322 (+390.8%), from €1,362 to €6,684
mainly Receivables within one year (+€17,042) and Depreciation (+€4,649)
- Tangible fixed assets +€3,711
up €3,711 (+135.8%), from €2,733 to €6,444
- Trade debts -€7,495
down €7,495 (-21.1%), from €35,455 to €27,960
- Profit (loss) carried forward -€7,116
down €7,116 (-35.5%), from -€20,044 to -€27,160
- Other debts +€4,000
up €4,000 (+20.7%), from €19,300 to €23,300
- Accrued charges and deferred income +€1,824
up €1,824 (+342.2%), from €533 to €2,357
- Tax, wage and social debts +€821
up €821 (+79.0%), from €1,040 to €1,861
- Gross operating margin -€22,221
down €22,221 (-64.1%), from €34,691 to €12,471
- Taxes +€6,579
up €6,579 (+743.1%), from €885 to €7,464
- Other operating charges +€4,402
up €4,402 (+109.3%), from €4,026 to €8,428
- Depreciation +€463
up €463 (+11.1%), from €4,186 to €4,649
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 | €77,541 | €69,577 | -€7,964 | -10.3% |
| Fixed assets | 21/28 | €2,733 | €6,444 | +€3,711 | +135.8% |
| Tangible fixed assets | 22/27 | €2,733 | €6,444 | +€3,711 | +135.8% |
| Furniture and vehicles | 24 | €2,733 | €6,444 | +€3,711 | +135.8% |
| Current assets | 29/58 | €74,808 | €63,133 | -€11,675 | -15.6% |
| Stocks and contracts in progress | 3 | €493 | €540 | +€46 | +9.4% |
| Stocks | 30/36 | €493 | €540 | +€46 | +9.4% |
| Amounts receivable within one year | 40/41 | €70,903 | €53,861 | -€17,042 | -24.0% |
| Trade receivables | 40 | €1,612 | €11,710 | +€10,098 | +626.6% |
| Other amounts receivable | 41 | €69,291 | €42,151 | -€27,140 | -39.2% |
| Cash at bank and in hand | 54/58 | €1,362 | €6,684 | +€5,322 | +390.8% |
| Deferred charges and accrued income | 490/1 | €2,050 | €2,048 | -€2 | -0.1% |
| Total equity and liabilities | 10/49 | €77,541 | €69,577 | -€7,964 | -10.3% |
| Equity | 10/15 | €17,743 | €10,627 | -€7,116 | -40.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,188 | €19,188 | = | 0.0% |
| Tax-exempt reserves | 132 | €427 | €427 | = | 0.0% |
| Distributable reserves | 133 | €18,760 | €18,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,044 | -€27,160 | -€7,116 | -35.5% |
| Amounts payable | 17/49 | €59,798 | €58,950 | -€848 | -1.4% |
| Amounts payable within one year | 42/48 | €59,265 | €56,593 | -€2,672 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €3,469 | €3,472 | +€2 | +0.1% |
| Trade debts | 44 | €35,455 | €27,960 | -€7,495 | -21.1% |
| Suppliers | 440/4 | €35,455 | €27,960 | -€7,495 | -21.1% |
| Taxes, remuneration and social security | 45 | €1,040 | €1,861 | +€821 | +79.0% |
| Taxes | 450/3 | €1,040 | €1,861 | +€821 | +79.0% |
| Other amounts payable | 47/48 | €19,300 | €23,300 | +€4,000 | +20.7% |
| Accrued charges and deferred income | 492/3 | €533 | €2,357 | +€1,824 | +342.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,186 | €4,649 | +€463 | +11.1% |
| Other operating charges | 640/8 | €4,026 | €8,428 | +€4,402 | +109.3% |
| Gross operating margin | 9900 | €34,691 | €12,471 | -€22,221 | -64.1% |
| Operating profit (loss) | 9901 | €26,480 | -€606 | -€27,086 | |
| Financial income | 75/76B | €1,770 | €1,496 | -€273 | -15.4% |
| Recurring financial income | 75 | €1,770 | €1,496 | -€273 | -15.4% |
| Financial charges | 65/66B | €741 | €542 | -€198 | -26.8% |
| Recurring financial charges | 65 | €741 | €542 | -€198 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €27,509 | €348 | -€27,161 | -98.7% |
| Income taxes | 67/77 | €885 | €7,464 | +€6,579 | +743.1% |
| Profit (loss) for the period | 9904 | €26,624 | -€7,116 | -€33,740 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,624 | -€7,116 | -€33,740 |
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 1 October 2026 via checked.be.