SHILLONG: 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.
SHILLONG
Largest movements
- Receivables within one year +€2,314
up €2,314 (+107%), from €2,160 to €4,474
of which Trade receivables: +€1,397
- Stocks and contracts +€1,265
up €1,265 (+347%), from €365 to €1,630
- Cash +€101
up €101 (+3.7%), from €2,712 to €2,813
mainly Net result for the year (+€4,250)
- Profit (loss) carried forward +€4,250
up €4,250 (+33.5%), from -€12,685 to -€8,434
- Tax, wage and social debts -€385
down €385 (-19.5%), from €1,973 to €1,589
of which Taxes: -€385
- Trade debts -€185
down €185 (-2.3%), from €7,888 to €7,703
- Gross operating margin -€3,071
down €3,071 (-36.1%), from €8,503 to €5,431
- Other operating charges -€550
down €550 (-38.5%), from €1,429 to €879
- Financial charges +€133
up €133 (+68.5%), from €194 to €327
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 | €5,237 | €8,918 | +€3,680 | +70.3% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €5,237 | €8,918 | +€3,680 | +70.3% |
| Stocks and contracts in progress | 3 | €365 | €1,630 | +€1,265 | +347% |
| Stocks | 30/36 | €365 | €1,630 | +€1,265 | +347% |
| Amounts receivable within one year | 40/41 | €2,160 | €4,474 | +€2,314 | +107% |
| Trade receivables | 40 | €2,159 | €3,556 | +€1,397 | +64.7% |
| Other amounts receivable | 41 | €1 | €918 | +€917 | +90,826% |
| Cash at bank and in hand | 54/58 | €2,712 | €2,813 | +€101 | +3.7% |
| Total equity and liabilities | 10/49 | €5,237 | €8,918 | +€3,680 | +70.3% |
| Equity | 10/15 | -€4,625 | -€374 | +€4,250 | +91.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,685 | -€8,434 | +€4,250 | +33.5% |
| Amounts payable | 17/49 | €9,862 | €9,292 | -€570 | -5.8% |
| Amounts payable within one year | 42/48 | €9,862 | €9,292 | -€570 | -5.8% |
| Trade debts | 44 | €7,888 | €7,703 | -€185 | -2.3% |
| Suppliers | 440/4 | €7,888 | €7,703 | -€185 | -2.3% |
| Taxes, remuneration and social security | 45 | €1,973 | €1,589 | -€385 | -19.5% |
| Taxes | 450/3 | €1,973 | €1,589 | -€385 | -19.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €0 | -€0 | -100% |
| Other operating charges | 640/8 | €1,429 | €879 | -€550 | -38.5% |
| Gross operating margin | 9900 | €8,503 | €5,431 | -€3,071 | -36.1% |
| Operating profit (loss) | 9901 | €7,074 | €4,553 | -€2,521 | -35.6% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €194 | €327 | +€133 | +68.5% |
| Recurring financial charges | 65 | €194 | €327 | +€133 | +68.5% |
| Profit (loss) for the period before taxes | 9903 | €6,880 | €4,250 | -€2,629 | -38.2% |
| Profit (loss) for the period | 9904 | €6,880 | €4,250 | -€2,629 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,880 | €4,250 | -€2,629 | -38.2% |
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 18 October 2026 via checked.be.