Shivala Consulting: what changed
Shivala Consulting
Largest movements
- Cash -€12,111
down €12,111 (-64.7%), from €18,723 to €6,612
mainly Tax, wage and social debts (-€8,859) and Net result for the year (-€2,921)
- Receivables within one year -€1,516
down €1,516 (-9.6%), from €15,730 to €14,215
- Financial fixed assets +€500
up €500 (+100%), from €500 to €1,000
- Tax, wage and social debts -€8,859
down €8,859 (-60.1%), from €14,730 to €5,871
- Reserves -€2,921
down €2,921 (-17.2%), from €17,011 to €14,090
- Other debts -€1,465
down €1,465 (-39.3%), from €3,729 to €2,264
- Gross operating margin -€24,048
down €24,048, from €22,231 to -€1,817
- Taxes -€4,291
down €4,291 (-98.5%), from €4,354 to €63
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,893 | €23,489 | -€13,405 | -36.3% |
| Fixed assets | 21/28 | €500 | €1,000 | +€500 | +100% |
| Financial fixed assets | 28 | €500 | €1,000 | +€500 | +100% |
| Current assets | 29/58 | €36,393 | €22,489 | -€13,905 | -38.2% |
| Amounts receivable within one year | 40/41 | €15,730 | €14,215 | -€1,516 | -9.6% |
| Trade receivables | 40 | €15,730 | €14,215 | -€1,516 | -9.6% |
| Cash at bank and in hand | 54/58 | €18,723 | €6,612 | -€12,111 | -64.7% |
| Deferred charges and accrued income | 490/1 | €1,941 | €1,662 | -€279 | -14.4% |
| Total equity and liabilities | 10/49 | €36,893 | €23,489 | -€13,405 | -36.3% |
| Equity | 10/15 | €17,111 | €14,190 | -€2,921 | -17.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €17,011 | €14,090 | -€2,921 | -17.2% |
| Distributable reserves | 133 | €17,011 | €14,090 | -€2,921 | -17.2% |
| Amounts payable | 17/49 | €19,783 | €9,299 | -€10,484 | -53.0% |
| Amounts payable within one year | 42/48 | €19,783 | €9,299 | -€10,484 | -53.0% |
| Trade debts | 44 | €1,324 | €1,165 | -€159 | -12.0% |
| Suppliers | 440/4 | €1,324 | €1,165 | -€159 | -12.0% |
| Taxes, remuneration and social security | 45 | €14,730 | €5,871 | -€8,859 | -60.1% |
| Taxes | 450/3 | €14,730 | €5,871 | -€8,859 | -60.1% |
| Other amounts payable | 47/48 | €3,729 | €2,264 | -€1,465 | -39.3% |
| Non-recurring operating income | 76A | - | €1,284 | +€1,284 | |
| Other operating charges | 640/8 | €437 | €550 | +€112 | +25.7% |
| Gross operating margin | 9900 | €22,231 | -€1,817 | -€24,048 | |
| Operating profit (loss) | 9901 | €21,793 | -€2,367 | -€24,160 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €432 | €491 | +€59 | +13.7% |
| Recurring financial charges | 65 | €432 | €491 | +€59 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €21,365 | -€2,858 | -€24,223 | |
| Income taxes | 67/77 | €4,354 | €63 | -€4,291 | -98.5% |
| Profit (loss) for the period | 9904 | €17,011 | -€2,921 | -€19,932 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,011 | -€2,921 | -€19,932 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.