SHIRINYANS 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.
SHIRINYANS CONSULTANCY
Largest movements
- Cash +€22,652
up €22,652 (+63.2%), from €35,865 to €58,517
mainly Net result for the year (+€27,739) and Tax, wage and social debts (+€5,917)
- Tangible fixed assets +€1,292
new in 2025: €1,292
- Receivables within one year +€1,155
new in 2025: €1,155
- Profit (loss) carried forward +€27,739
up €27,739 (+217%), from €12,779 to €40,518
- Tax, wage and social debts +€5,917
up €5,917 (+55.2%), from €10,725 to €16,642
- Advances received -€5,691
no longer reported in 2025 (was €5,691)
- Other debts -€3,358
down €3,358 (-91.5%), from €3,670 to €312
- Gross operating margin +€21,351
up €21,351 (+129%), from €16,513 to €37,864
- Taxes +€5,184
up €5,184 (+142%), from €3,662 to €8,845
- Other operating charges +€1,103
up €1,103 (+1,891%), from €58 to €1,161
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 | €35,865 | €60,964 | +€25,099 | +70.0% |
| Fixed assets | 21/28 | - | €1,292 | +€1,292 | |
| Tangible fixed assets | 22/27 | - | €1,292 | +€1,292 | |
| Furniture and vehicles | 24 | - | €1,292 | +€1,292 | |
| Current assets | 29/58 | €35,865 | €59,672 | +€23,807 | +66.4% |
| Amounts receivable within one year | 40/41 | - | €1,155 | +€1,155 | |
| Other amounts receivable | 41 | - | €1,155 | +€1,155 | |
| Cash at bank and in hand | 54/58 | €35,865 | €58,517 | +€22,652 | +63.2% |
| Total equity and liabilities | 10/49 | €35,865 | €60,964 | +€25,099 | +70.0% |
| Equity | 10/15 | €15,779 | €43,518 | +€27,739 | +176% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,779 | €40,518 | +€27,739 | +217% |
| Amounts payable | 17/49 | €20,086 | €17,445 | -€2,641 | -13.1% |
| Amounts payable within one year | 42/48 | €20,086 | €17,445 | -€2,641 | -13.1% |
| Trade debts | 44 | - | €492 | +€492 | |
| Suppliers | 440/4 | - | €492 | +€492 | |
| Advances received on contracts in progress | 46 | €5,691 | - | -€5,691 | |
| Taxes, remuneration and social security | 45 | €10,725 | €16,642 | +€5,917 | +55.2% |
| Taxes | 450/3 | €10,725 | €16,642 | +€5,917 | +55.2% |
| Other amounts payable | 47/48 | €3,670 | €312 | -€3,358 | -91.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €37 | +€37 | |
| Other operating charges | 640/8 | €58 | €1,161 | +€1,103 | +1,891% |
| Gross operating margin | 9900 | €16,513 | €37,864 | +€21,351 | +129% |
| Operating profit (loss) | 9901 | €16,455 | €36,666 | +€20,212 | +123% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €14 | €111 | +€97 | +722% |
| Recurring financial charges | 65 | €14 | €111 | +€97 | +722% |
| Profit (loss) for the period before taxes | 9903 | €16,441 | €36,585 | +€20,143 | +123% |
| Income taxes | 67/77 | €3,662 | €8,845 | +€5,184 | +142% |
| Profit (loss) for the period | 9904 | €12,779 | €27,739 | +€14,960 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €12,779 | €27,739 | +€14,960 | +117% |
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 25 October 2026 via checked.be.