Shirata: 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.
Shirata
Largest movements
- Tangible fixed assets -€7,962
down €7,962 (-29.1%), from €27,380 to €19,418
of which Furniture and vehicles: -€6,667
- Cash -€6,113
down €6,113 (-10.7%), from €57,302 to €51,188
mainly Other debts (-€17,721) and Tax, wage and social debts (-€7,440)
- Other debts -€17,721
down €17,721 (-87.1%), from €20,347 to €2,626
- Profit (loss) carried forward +€17,419
up €17,419 (+78.7%), from €22,135 to €39,553
- Tax, wage and social debts -€7,440
down €7,440 (-39.3%), from €18,937 to €11,497
of which Remuneration and social security: -€12,608
- Debts after one year -€5,989
down €5,989 (-31.9%), from €18,761 to €12,772
- Staff costs -€19,972
down €19,972 (-63.8%), from €31,316 to €11,343
- Gross operating margin -€6,799
down €6,799 (-13.3%), from €50,946 to €44,147
- Financial charges -€5,480
down €5,480 (-77.2%), from €7,096 to €1,616
- Taxes +€5,088
up €5,088, from -€148 to €4,940
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 | €86,924 | €73,157 | -€13,767 | -15.8% |
| Fixed assets | 21/28 | €27,380 | €19,418 | -€7,962 | -29.1% |
| Tangible fixed assets | 22/27 | €27,380 | €19,418 | -€7,962 | -29.1% |
| Land and buildings | 22 | €6,935 | €6,045 | -€890 | -12.8% |
| Plant, machinery and equipment | 23 | €665 | €259 | -€406 | -61.0% |
| Furniture and vehicles | 24 | €19,780 | €13,114 | -€6,667 | -33.7% |
| Current assets | 29/58 | €59,544 | €53,739 | -€5,805 | -9.7% |
| Stocks and contracts in progress | 3 | €2,242 | €2,117 | -€125 | -5.6% |
| Stocks | 30/36 | €2,242 | €2,117 | -€125 | -5.6% |
| Amounts receivable within one year | 40/41 | - | €434 | +€434 | |
| Other amounts receivable | 41 | - | €434 | +€434 | |
| Cash at bank and in hand | 54/58 | €57,302 | €51,188 | -€6,113 | -10.7% |
| Total equity and liabilities | 10/49 | €86,924 | €73,157 | -€13,767 | -15.8% |
| Equity | 10/15 | €28,135 | €45,553 | +€17,419 | +61.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,135 | €39,553 | +€17,419 | +78.7% |
| Amounts payable | 17/49 | €58,789 | €27,604 | -€31,186 | -53.0% |
| Amounts payable after more than one year | 17 | €18,761 | €12,772 | -€5,989 | -31.9% |
| Financial debts | 170/4 | €18,761 | €12,772 | -€5,989 | -31.9% |
| Amounts payable within one year | 42/48 | €40,028 | €14,832 | -€25,197 | -62.9% |
| Trade debts | 44 | €745 | €708 | -€36 | -4.9% |
| Suppliers | 440/4 | €745 | €708 | -€36 | -4.9% |
| Taxes, remuneration and social security | 45 | €18,937 | €11,497 | -€7,440 | -39.3% |
| Taxes | 450/3 | €1,978 | €7,146 | +€5,168 | +261% |
| Remuneration and social security | 454/9 | €16,959 | €4,351 | -€12,608 | -74.3% |
| Other amounts payable | 47/48 | €20,347 | €2,626 | -€17,721 | -87.1% |
| Remuneration, social security and pensions | 62 | €31,316 | €11,343 | -€19,972 | -63.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,962 | €7,962 | = | 0.0% |
| Other operating charges | 640/8 | €820 | €968 | +€148 | +18.0% |
| Gross operating margin | 9900 | €50,946 | €44,147 | -€6,799 | -13.3% |
| Operating profit (loss) | 9901 | €10,848 | €23,874 | +€13,026 | +120% |
| Financial income | 75/76B | €14 | €100 | +€87 | +641% |
| Recurring financial income | 75 | €14 | €100 | +€87 | +641% |
| Financial charges | 65/66B | €7,096 | €1,616 | -€5,480 | -77.2% |
| Recurring financial charges | 65 | €7,096 | €1,616 | -€5,480 | -77.2% |
| Profit (loss) for the period before taxes | 9903 | €3,766 | €22,359 | +€18,593 | +494% |
| Income taxes | 67/77 | -€148 | €4,940 | +€5,088 | |
| Profit (loss) for the period | 9904 | €3,914 | €17,419 | +€13,505 | +345% |
| Profit (loss) for the period to be appropriated | 9905 | €3,914 | €17,419 | +€13,505 | +345% |
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 13 October 2026 via checked.be.