SHIMERA: 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.
SHIMERA
Largest movements
- Receivables within one year +€18,679
up €18,679 (+13.3%), from €140,094 to €158,773
of which Trade receivables: +€22,853
- Cash +€11,478
up €11,478 (+326%), from €3,525 to €15,003
mainly Net result for the year (+€49,874) and Trade debts (+€18,568)
- Tangible fixed assets -€2,010
down €2,010 (-33.9%), from €5,931 to €3,921
of which Furniture and vehicles: -€2,010
- Profit (loss) carried forward +€49,874
up €49,874 (+34.0%), from -€146,551 to -€96,677
- Other debts -€21,953
down €21,953 (-26.3%), from €83,319 to €61,366
- Trade debts +€18,568
up €18,568 (+38.3%), from €48,495 to €67,063
- Debts after one year -€9,366
down €9,366 (-69.7%), from €13,438 to €4,072
- Tax, wage and social debts -€8,239
down €8,239 (-28.7%), from €28,746 to €20,507
of which Taxes: -€10,950
- Gross operating margin +€35,362
up €35,362 (+43.4%), from €81,445 to €116,806
- Other operating charges -€13,113
down €13,113 (-42.1%), from €31,118 to €18,004
- Taxes +€5,519
up €5,519 (+1,455%), from €379 to €5,898
- Financial charges -€5,016
down €5,016 (-42.4%), from €11,833 to €6,817
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.
Derived cash bridge
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 | €151,194 | €179,858 | +€28,664 | +19.0% |
| Fixed assets | 21/28 | €7,531 | €5,521 | -€2,010 | -26.7% |
| Intangible fixed assets | 21 | €1,600 | €1,600 | = | 0.0% |
| Tangible fixed assets | 22/27 | €5,931 | €3,921 | -€2,010 | -33.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €5,931 | €3,921 | -€2,010 | -33.9% |
| Current assets | 29/58 | €143,663 | €174,337 | +€30,674 | +21.4% |
| Amounts receivable within one year | 40/41 | €140,094 | €158,773 | +€18,679 | +13.3% |
| Trade receivables | 40 | €96,707 | €119,560 | +€22,853 | +23.6% |
| Other amounts receivable | 41 | €43,387 | €39,213 | -€4,174 | -9.6% |
| Cash at bank and in hand | 54/58 | €3,525 | €15,003 | +€11,478 | +326% |
| Deferred charges and accrued income | 490/1 | €44 | €561 | +€517 | +1,183% |
| Total equity and liabilities | 10/49 | €151,194 | €179,858 | +€28,664 | +19.0% |
| Equity | 10/15 | -€81,923 | -€32,049 | +€49,874 | +60.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,628 | €2,628 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,628 | €2,628 | = | 0.0% |
| Legal reserve | 130 | €2,251 | €2,251 | = | 0.0% |
| Other | 1319 | €377 | €377 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€146,551 | -€96,677 | +€49,874 | +34.0% |
| Amounts payable | 17/49 | €233,117 | €211,907 | -€21,210 | -9.1% |
| Amounts payable after more than one year | 17 | €13,438 | €4,072 | -€9,366 | -69.7% |
| Financial debts | 170/4 | €13,438 | €4,072 | -€9,366 | -69.7% |
| Amounts payable within one year | 42/48 | €219,679 | €207,835 | -€11,844 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €9,618 | €9,366 | -€253 | -2.6% |
| Financial debts | 43 | €49,500 | €49,533 | +€33 | +0.1% |
| Credit institutions | 430/8 | €49,500 | €49,533 | +€33 | +0.1% |
| Trade debts | 44 | €48,495 | €67,063 | +€18,568 | +38.3% |
| Suppliers | 440/4 | €48,495 | €67,063 | +€18,568 | +38.3% |
| Taxes, remuneration and social security | 45 | €28,746 | €20,507 | -€8,239 | -28.7% |
| Taxes | 450/3 | €21,124 | €10,174 | -€10,950 | -51.8% |
| Remuneration and social security | 454/9 | €7,622 | €10,333 | +€2,711 | +35.6% |
| Other amounts payable | 47/48 | €83,319 | €61,366 | -€21,953 | -26.3% |
| Remuneration, social security and pensions | 62 | €34,688 | €34,827 | +€138 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,502 | €2,010 | -€492 | -19.7% |
| Other operating charges | 640/8 | €31,118 | €18,004 | -€13,113 | -42.1% |
| Gross operating margin | 9900 | €81,445 | €116,806 | +€35,362 | +43.4% |
| Operating profit (loss) | 9901 | €13,137 | €61,965 | +€48,828 | +372% |
| Financial income | 75/76B | €514 | €624 | +€110 | +21.4% |
| Recurring financial income | 75 | €514 | €624 | +€110 | +21.4% |
| Financial charges | 65/66B | €11,833 | €6,817 | -€5,016 | -42.4% |
| Recurring financial charges | 65 | €11,833 | €6,817 | -€5,016 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €1,818 | €55,772 | +€53,954 | +2,968% |
| Income taxes | 67/77 | €379 | €5,898 | +€5,519 | +1,455% |
| Profit (loss) for the period | 9904 | €1,439 | €49,874 | +€48,435 | +3,366% |
| Profit (loss) for the period to be appropriated | 9905 | €1,439 | €49,874 | +€48,435 | +3,366% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.