SHIRAZ CONSULTANCY: 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.
SHIRAZ CONSULTANCY
Largest movements
- Stocks and contracts +€44,891
up €44,891 (+158%), from €28,378 to €73,270
- Cash +€22,124
up €22,124 (+138%), from €15,985 to €38,109
mainly Net result for the year (+€75,187) and Receivables within one year (+€17,807)
- Receivables within one year -€17,807
down €17,807 (-53.8%), from €33,071 to €15,264
of which Trade receivables: -€14,608
- Profit (loss) carried forward +€72,938
no longer reported in 2024 (was -€72,938)
- Other debts -€33,139
down €33,139 (-60.4%), from €54,856 to €21,717
- Tax, wage and social debts +€8,677
up €8,677 (+3,034%), from €286 to €8,963
of which Taxes: +€8,723
- Trade debts -€3,171
down €3,171 (-43.2%), from €7,334 to €4,162
- Reserves +€2,249
up €2,249 (+2.9%), from €76,855 to €79,103
of which Distributable reserves: +€2,249
- Gross operating margin +€70,873
up €70,873 (+347%), from €20,427 to €91,300
- Taxes +€9,463
up €9,463, from -€930 to €8,533
- Staff costs -€6,914
down €6,914 (-62.0%), from €11,151 to €4,237
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 | €85,110 | €132,546 | +€47,436 | +55.7% |
| Fixed assets | 21/28 | €6,925 | €5,538 | -€1,387 | -20.0% |
| Intangible fixed assets | 21 | €1,866 | €1,264 | -€602 | -32.3% |
| Tangible fixed assets | 22/27 | €5,058 | €4,273 | -€785 | -15.5% |
| Furniture and vehicles | 24 | €5,058 | €4,273 | -€785 | -15.5% |
| Current assets | 29/58 | €78,185 | €127,008 | +€48,823 | +62.4% |
| Stocks and contracts in progress | 3 | €28,378 | €73,270 | +€44,891 | +158% |
| Stocks | 30/36 | €28,378 | €73,270 | +€44,891 | +158% |
| Amounts receivable within one year | 40/41 | €33,071 | €15,264 | -€17,807 | -53.8% |
| Trade receivables | 40 | €28,991 | €14,383 | -€14,608 | -50.4% |
| Other amounts receivable | 41 | €4,079 | €881 | -€3,199 | -78.4% |
| Cash at bank and in hand | 54/58 | €15,985 | €38,109 | +€22,124 | +138% |
| Deferred charges and accrued income | 490/1 | €752 | €366 | -€386 | -51.3% |
| Total equity and liabilities | 10/49 | €85,110 | €132,546 | +€47,436 | +55.7% |
| Equity | 10/15 | €22,517 | €97,703 | +€75,187 | +334% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,855 | €79,103 | +€2,249 | +2.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,222 | €25,222 | = | 0.0% |
| Distributable reserves | 133 | €49,772 | €52,021 | +€2,249 | +4.5% |
| Profit (loss) carried forward | 14 | -€72,938 | - | +€72,938 | |
| Amounts payable | 17/49 | €62,593 | €34,843 | -€27,750 | -44.3% |
| Amounts payable within one year | 42/48 | €62,476 | €34,843 | -€27,633 | -44.2% |
| Trade debts | 44 | €7,334 | €4,162 | -€3,171 | -43.2% |
| Suppliers | 440/4 | €7,334 | €4,162 | -€3,171 | -43.2% |
| Taxes, remuneration and social security | 45 | €286 | €8,963 | +€8,677 | +3,034% |
| Taxes | 450/3 | €240 | €8,963 | +€8,723 | +3,635% |
| Remuneration and social security | 454/9 | €46 | - | -€46 | |
| Other amounts payable | 47/48 | €54,856 | €21,717 | -€33,139 | -60.4% |
| Accrued charges and deferred income | 492/3 | €117 | - | -€117 | |
| Remuneration, social security and pensions | 62 | €11,151 | €4,237 | -€6,914 | -62.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,342 | €2,144 | -€198 | -8.4% |
| Other operating charges | 640/8 | €919 | €696 | -€222 | -24.2% |
| Gross operating margin | 9900 | €20,427 | €91,300 | +€70,873 | +347% |
| Operating profit (loss) | 9901 | €6,016 | €84,223 | +€78,207 | +1,300% |
| Financial income | 75/76B | €151 | €8 | -€143 | -94.8% |
| Recurring financial income | 75 | €151 | €8 | -€143 | -94.8% |
| Financial charges | 65/66B | €151 | €512 | +€361 | +239% |
| Recurring financial charges | 65 | €151 | €512 | +€361 | +239% |
| Profit (loss) for the period before taxes | 9903 | €6,017 | €83,719 | +€77,703 | +1,291% |
| Income taxes | 67/77 | -€930 | €8,533 | +€9,463 | |
| Profit (loss) for the period | 9904 | €6,947 | €75,187 | +€68,240 | +982% |
| Profit (loss) for the period to be appropriated | 9905 | €6,947 | €75,187 | +€68,240 | +982% |
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.