SHIMA SHOP: 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.
SHIMA SHOP
Largest movements
- Receivables within one year -€20,877
down €20,877 (-68.5%), from €30,491 to €9,614
of which Trade receivables: -€22,568
- Cash -€2,306
down €2,306 (-44.2%), from €5,220 to €2,914
mainly Net result for the year (-€20,569) and Other debts (-€10,986)
- Profit (loss) carried forward -€20,569
down €20,569, from €5,108 to -€15,461
- Other debts -€10,986
down €10,986 (-33.6%), from €32,674 to €21,689
- Contributions +€5,000
up €5,000 (+100%), from €5,000 to €10,000
- Tax, wage and social debts +€2,243
up €2,243 (+61.0%), from €3,678 to €5,921
of which Taxes: +€3,045
- Trade debts +€1,380
up €1,380 (+23.0%), from €6,000 to €7,380
- Gross operating margin -€31,613
down €31,613, from €10,650 to -€20,963
- Taxes -€1,278
no longer reported in 2025 (was €1,278)
- Financial charges -€1,190
down €1,190, from €459 to -€731
of which Financial charges: -€1,177
- Other operating charges +€332
up €332 (+5,861%), from €6 to €338
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 | €52,461 | €29,529 | -€22,933 | -43.7% |
| Current assets | 29/58 | €52,461 | €29,529 | -€22,933 | -43.7% |
| Stocks and contracts in progress | 3 | €16,750 | €17,000 | +€250 | +1.5% |
| Stocks | 30/36 | €16,750 | €17,000 | +€250 | +1.5% |
| Amounts receivable within one year | 40/41 | €30,491 | €9,614 | -€20,877 | -68.5% |
| Trade receivables | 40 | €30,356 | €7,788 | -€22,568 | -74.3% |
| Other amounts receivable | 41 | €134 | €1,826 | +€1,691 | +1,259% |
| Cash at bank and in hand | 54/58 | €5,220 | €2,914 | -€2,306 | -44.2% |
| Total equity and liabilities | 10/49 | €52,461 | €29,529 | -€22,933 | -43.7% |
| Equity | 10/15 | €10,108 | -€5,461 | -€15,569 | |
| Contributions | 10/11 | €5,000 | €10,000 | +€5,000 | +100% |
| Contributions outside capital | 11 | €5,000 | €10,000 | +€5,000 | +100% |
| Other | 1109/19 | €5,000 | €10,000 | +€5,000 | +100% |
| Profit (loss) carried forward | 14 | €5,108 | -€15,461 | -€20,569 | |
| Amounts payable | 17/49 | €42,353 | €34,989 | -€7,364 | -17.4% |
| Amounts payable within one year | 42/48 | €42,353 | €34,989 | -€7,364 | -17.4% |
| Trade debts | 44 | €6,000 | €7,380 | +€1,380 | +23.0% |
| Suppliers | 440/4 | €6,000 | €7,380 | +€1,380 | +23.0% |
| Taxes, remuneration and social security | 45 | €3,678 | €5,921 | +€2,243 | +61.0% |
| Taxes | 450/3 | €2,576 | €5,621 | +€3,045 | +118% |
| Remuneration and social security | 454/9 | €1,103 | €300 | -€803 | -72.8% |
| Other amounts payable | 47/48 | €32,674 | €21,689 | -€10,986 | -33.6% |
| Other operating charges | 640/8 | €6 | €338 | +€332 | +5,861% |
| Gross operating margin | 9900 | €10,650 | -€20,963 | -€31,613 | |
| Operating profit (loss) | 9901 | €10,645 | -€21,301 | -€31,945 | |
| Financial income | 75/76B | €2 | €1 | -€0 | -24.0% |
| Recurring financial income | 75 | €2 | €1 | -€0 | -24.0% |
| Financial charges | 65/66B | €459 | -€731 | -€1,190 | |
| Recurring financial charges | 65 | €446 | -€731 | -€1,177 | |
| Non-recurring financial charges | 66B | €13 | - | -€13 | |
| Profit (loss) for the period before taxes | 9903 | €10,187 | -€20,569 | -€30,756 | |
| Income taxes | 67/77 | €1,278 | - | -€1,278 | |
| Profit (loss) for the period | 9904 | €8,909 | -€20,569 | -€29,477 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,909 | -€20,569 | -€29,477 |
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 15 October 2026 via checked.be.