SHKUPJANI: 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.
SHKUPJANI
Largest movements
- Stocks and contracts +€8,679
up €8,679 (+130%), from €6,681 to €15,360
- Receivables within one year +€1,602
up €1,602 (+11.4%), from €14,062 to €15,664
of which Other amounts receivable: +€3,175
- Tangible fixed assets -€1,529
down €1,529 (-10.4%), from €14,766 to €13,236
of which Furniture and vehicles: -€1,529
- Reserves +€14,730
up €14,730 (+792%), from €1,860 to €16,590
of which Distributable reserves: +€14,730
- Tax, wage and social debts -€14,268
down €14,268 (-89.8%), from €15,892 to €1,624
of which Remuneration and social security: -€14,820
- Other debts +€5,583
new in 2024: €5,583
- Short-term financial debts +€4,064
up €4,064 (+100%), from €4,064 to €8,129
- Trade debts -€1,046
no longer reported in 2024 (was €1,046)
- Turnover +€131,520
new in 2024: €131,520
- Purchases and services +€89,160
new in 2024: €89,160
- Gross operating margin +€18,963
up €18,963 (+81.0%), from €23,397 to €42,360
- Staff costs +€4,857
up €4,857 (+25.4%), from €19,095 to €23,952
- Other operating charges +€1,409
up €1,409 (+986%), from €143 to €1,552
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 | €35,508 | €44,571 | +€9,063 | +25.5% |
| Fixed assets | 21/28 | €14,766 | €13,236 | -€1,529 | -10.4% |
| Tangible fixed assets | 22/27 | €14,766 | €13,236 | -€1,529 | -10.4% |
| Furniture and vehicles | 24 | €2,159 | €629 | -€1,529 | -70.8% |
| Other tangible fixed assets | 26 | €12,607 | €12,607 | = | 0.0% |
| Current assets | 29/58 | €20,743 | €31,335 | +€10,592 | +51.1% |
| Stocks and contracts in progress | 3 | €6,681 | €15,360 | +€8,679 | +130% |
| Stocks | 30/36 | €6,681 | €15,360 | +€8,679 | +130% |
| Amounts receivable within one year | 40/41 | €14,062 | €15,664 | +€1,602 | +11.4% |
| Trade receivables | 40 | €12,527 | €10,953 | -€1,574 | -12.6% |
| Other amounts receivable | 41 | €1,535 | €4,711 | +€3,175 | +207% |
| Cash at bank and in hand | 54/58 | - | €312 | +€312 | |
| Total equity and liabilities | 10/49 | €35,508 | €44,571 | +€9,063 | +25.5% |
| Equity | 10/15 | €14,506 | €29,236 | +€14,730 | +102% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | - | -€19,000 | |
| Issued capital | 100 | €19,000 | - | -€19,000 | |
| Reserves | 13 | €1,860 | €16,590 | +€14,730 | +792% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €14,730 | +€14,730 | |
| Profit (loss) carried forward | 14 | -€6,354 | -€6,354 | = | 0.0% |
| Amounts payable | 17/49 | €21,003 | €15,335 | -€5,667 | -27.0% |
| Amounts payable within one year | 42/48 | €21,003 | €15,335 | -€5,667 | -27.0% |
| Financial debts | 43 | €4,064 | €8,129 | +€4,064 | +100% |
| Credit institutions | 430/8 | €4,064 | €8,129 | +€4,064 | +100% |
| Trade debts | 44 | €1,046 | - | -€1,046 | |
| Suppliers | 440/4 | €1,046 | - | -€1,046 | |
| Taxes, remuneration and social security | 45 | €15,892 | €1,624 | -€14,268 | -89.8% |
| Taxes | 450/3 | €1,072 | €1,624 | +€551 | +51.4% |
| Remuneration and social security | 454/9 | €14,820 | - | -€14,820 | |
| Other amounts payable | 47/48 | - | €5,583 | +€5,583 | |
| Turnover | 70 | - | €131,520 | +€131,520 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €89,160 | +€89,160 | |
| Remuneration, social security and pensions | 62 | €19,095 | €23,952 | +€4,857 | +25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,847 | €1,529 | -€1,318 | -46.3% |
| Other operating charges | 640/8 | €143 | €1,552 | +€1,409 | +986% |
| Gross operating margin | 9900 | €23,397 | €42,360 | +€18,963 | +81.0% |
| Operating profit (loss) | 9901 | €1,312 | €15,326 | +€14,014 | +1,068% |
| Financial charges | 65/66B | €637 | €596 | -€40 | -6.4% |
| Recurring financial charges | 65 | €637 | €596 | -€40 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €675 | €14,730 | +€14,055 | +2,081% |
| Profit (loss) for the period | 9904 | €675 | €14,730 | +€14,055 | +2,081% |
| Profit (loss) for the period to be appropriated | 9905 | €675 | €14,730 | +€14,055 | +2,081% |
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 20 October 2026 via checked.be.