SHIPONJA: 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.
SHIPONJA
Largest movements
- Receivables within one year -€7,257
down €7,257 (-43.9%), from €16,513 to €9,255
of which Trade receivables: -€9,747
- Tangible fixed assets -€2,561
down €2,561 (-25.0%), from €10,244 to €7,683
- Deferred charges and accrued income +€711
up €711 (+99.5%), from €715 to €1,426
- Cash -€363
down €363 (-78.4%), from €463 to €100
mainly Trade debts (-€12,786) and Other debts (-€9,965)
- Trade debts -€12,786
down €12,786 (-99.4%), from €12,864 to €79
- Profit (loss) carried forward +€11,897
up €11,897, from -€9,518 to €2,379
- Other debts -€9,965
down €9,965 (-100.0%), from €9,965 to €0
- Tax, wage and social debts +€1,073
up €1,073 (+615.4%), from €174 to €1,248
- Other operating charges -€6,190
down €6,190 (-78.2%), from €7,917 to €1,727
- Gross operating margin +€2,205
up €2,205 (+15.4%), from €14,327 to €16,532
- Taxes +€190
up €190 (+109.2%), from €174 to €365
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 | €32,474 | €22,694 | -€9,780 | -30.1% |
| Fixed assets | 21/28 | €13,044 | €10,483 | -€2,561 | -19.6% |
| Tangible fixed assets | 22/27 | €10,244 | €7,683 | -€2,561 | -25.0% |
| Leasing and similar rights | 25 | €10,244 | €7,683 | -€2,561 | -25.0% |
| Financial fixed assets | 28 | €2,800 | €2,800 | = | 0.0% |
| Current assets | 29/58 | €19,430 | €12,211 | -€7,219 | -37.2% |
| Stocks and contracts in progress | 3 | €1,740 | €1,429 | -€310 | -17.8% |
| Stocks | 30/36 | €1,740 | €1,429 | -€310 | -17.8% |
| Amounts receivable within one year | 40/41 | €16,513 | €9,255 | -€7,257 | -43.9% |
| Trade receivables | 40 | €15,530 | €5,783 | -€9,747 | -62.8% |
| Other amounts receivable | 41 | €983 | €3,472 | +€2,489 | +253.3% |
| Cash at bank and in hand | 54/58 | €463 | €100 | -€363 | -78.4% |
| Deferred charges and accrued income | 490/1 | €715 | €1,426 | +€711 | +99.5% |
| Total equity and liabilities | 10/49 | €32,474 | €22,694 | -€9,780 | -30.1% |
| Equity | 10/15 | €9,470 | €21,368 | +€11,897 | +125.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €388 | €388 | = | 0.0% |
| Non-distributable reserves | 130/1 | €388 | €388 | = | 0.0% |
| Reserves not available under the articles | 1311 | €388 | €388 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,518 | €2,379 | +€11,897 | |
| Amounts payable | 17/49 | €23,004 | €1,326 | -€21,677 | -94.2% |
| Amounts payable within one year | 42/48 | €23,004 | €1,326 | -€21,677 | -94.2% |
| Trade debts | 44 | €12,864 | €79 | -€12,786 | -99.4% |
| Suppliers | 440/4 | €12,864 | €79 | -€12,786 | -99.4% |
| Taxes, remuneration and social security | 45 | €174 | €1,248 | +€1,073 | +615.4% |
| Taxes | 450/3 | €174 | €1,248 | +€1,073 | +615.4% |
| Other amounts payable | 47/48 | €9,965 | €0 | -€9,965 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,561 | €2,561 | = | 0.0% |
| Other operating charges | 640/8 | €7,917 | €1,727 | -€6,190 | -78.2% |
| Gross operating margin | 9900 | €14,327 | €16,532 | +€2,205 | +15.4% |
| Operating profit (loss) | 9901 | €3,849 | €12,244 | +€8,395 | +218.1% |
| Financial income | 75/76B | €15 | €18 | +€3 | +21.0% |
| Recurring financial income | 75 | €15 | €18 | +€3 | +21.0% |
| Financial charges | 65/66B | €20 | €0 | -€20 | -100.0% |
| Recurring financial charges | 65 | €20 | €0 | -€20 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €3,844 | €12,262 | +€8,418 | +219.0% |
| Income taxes | 67/77 | €174 | €365 | +€190 | +109.2% |
| Profit (loss) for the period | 9904 | €3,670 | €11,897 | +€8,228 | +224.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,670 | €11,897 | +€8,228 | +224.2% |
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 5 October 2026 via checked.be.