Shire Enterprises: 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.
Shire Enterprises
Largest movements
- Cash +€13,495
up €13,495 (+338%), from €3,988 to €17,483
mainly Net result for the year (+€13,290) and Tax, wage and social debts (+€9,905)
- Receivables within one year +€10,157
up €10,157 (+273%), from €3,720 to €13,877
- Tangible fixed assets +€1,453
up €1,453 (+17.1%), from €8,477 to €9,930
- Reserves +€13,290
up €13,290 (+134%), from €9,894 to €23,184
- Tax, wage and social debts +€9,905
up €9,905 (+297%), from €3,339 to €13,244
- Trade debts +€2,177
up €2,177 (+482%), from €452 to €2,629
- Gross operating margin +€4,499
up €4,499 (+24.8%), from €18,162 to €22,661
- Taxes +€1,059
up €1,059 (+39.5%), from €2,679 to €3,738
- Depreciation +€549
up €549 (+13.0%), from €4,239 to €4,788
- Other operating charges -€454
down €454 (-36.6%), from €1,240 to €786
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 | €16,185 | €41,706 | +€25,521 | +158% |
| Fixed assets | 21/28 | €8,477 | €10,018 | +€1,541 | +18.2% |
| Tangible fixed assets | 22/27 | €8,477 | €9,930 | +€1,453 | +17.1% |
| Furniture and vehicles | 24 | €8,477 | €9,930 | +€1,453 | +17.1% |
| Financial fixed assets | 28 | - | €88 | +€88 | |
| Current assets | 29/58 | €7,708 | €31,688 | +€23,980 | +311% |
| Stocks and contracts in progress | 3 | - | €328 | +€328 | |
| Stocks | 30/36 | - | €328 | +€328 | |
| Amounts receivable within one year | 40/41 | €3,720 | €13,877 | +€10,157 | +273% |
| Trade receivables | 40 | €3,720 | €13,877 | +€10,157 | +273% |
| Cash at bank and in hand | 54/58 | €3,988 | €17,483 | +€13,495 | +338% |
| Total equity and liabilities | 10/49 | €16,185 | €41,706 | +€25,521 | +158% |
| Equity | 10/15 | €12,394 | €25,684 | +€13,290 | +107% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €9,894 | €23,184 | +€13,290 | +134% |
| Distributable reserves | 133 | €9,894 | €23,184 | +€13,290 | +134% |
| Amounts payable | 17/49 | €3,791 | €16,022 | +€12,231 | +323% |
| Amounts payable within one year | 42/48 | €3,791 | €16,022 | +€12,231 | +323% |
| Trade debts | 44 | €452 | €2,629 | +€2,177 | +482% |
| Suppliers | 440/4 | €452 | €2,629 | +€2,177 | +482% |
| Taxes, remuneration and social security | 45 | €3,339 | €13,244 | +€9,905 | +297% |
| Taxes | 450/3 | €3,339 | €13,244 | +€9,905 | +297% |
| Other amounts payable | 47/48 | - | €149 | +€149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,239 | €4,788 | +€549 | +13.0% |
| Other operating charges | 640/8 | €1,240 | €786 | -€454 | -36.6% |
| Gross operating margin | 9900 | €18,162 | €22,661 | +€4,499 | +24.8% |
| Operating profit (loss) | 9901 | €12,683 | €17,087 | +€4,404 | +34.7% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €113 | €59 | -€54 | -47.8% |
| Recurring financial charges | 65 | €113 | €59 | -€54 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €12,573 | €17,028 | +€4,455 | +35.4% |
| Income taxes | 67/77 | €2,679 | €3,738 | +€1,059 | +39.5% |
| Profit (loss) for the period | 9904 | €9,894 | €13,290 | +€3,396 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,894 | €13,290 | +€3,396 | +34.3% |
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 16 October 2026 via checked.be.