SHM AUTOS: 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.
SHM AUTOS
Largest movements
- Cash -€18,685
down €18,685 (-76.0%), from €24,590 to €5,905
mainly Net result for the year (-€20,384) and Other debts (-€10,762)
- Stocks and contracts -€12,200
down €12,200 (-36.0%), from €33,900 to €21,700
- Deferred charges and accrued income -€885
no longer reported in 2025 (was €885)
- Profit (loss) carried forward -€20,384
down €20,384, from €975 to -€19,408
- Other debts -€10,762
down €10,762 (-18.5%), from €58,275 to €47,513
- Tax, wage and social debts -€749
no longer reported in 2025 (was €749)
- Gross operating margin -€12,868
down €12,868 (-173%), from -€7,460 to -€20,328
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 | €63,469 | €31,292 | -€32,177 | -50.7% |
| Fixed assets | 21/28 | €1,700 | €1,700 | = | 0.0% |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €61,769 | €29,592 | -€32,177 | -52.1% |
| Stocks and contracts in progress | 3 | €33,900 | €21,700 | -€12,200 | -36.0% |
| Stocks | 30/36 | €33,900 | €21,700 | -€12,200 | -36.0% |
| Amounts receivable within one year | 40/41 | €2,395 | €1,987 | -€407 | -17.0% |
| Other amounts receivable | 41 | €2,395 | €1,987 | -€407 | -17.0% |
| Cash at bank and in hand | 54/58 | €24,590 | €5,905 | -€18,685 | -76.0% |
| Deferred charges and accrued income | 490/1 | €885 | - | -€885 | |
| Total equity and liabilities | 10/49 | €63,469 | €31,292 | -€32,177 | -50.7% |
| Equity | 10/15 | €2,125 | -€18,258 | -€20,384 | |
| Contributions | 10/11 | €1,150 | €1,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €975 | -€19,408 | -€20,384 | |
| Amounts payable | 17/49 | €61,344 | €49,551 | -€11,793 | -19.2% |
| Amounts payable within one year | 42/48 | €61,344 | €49,551 | -€11,793 | -19.2% |
| Trade debts | 44 | €2,320 | €2,038 | -€282 | -12.2% |
| Suppliers | 440/4 | €2,320 | €2,038 | -€282 | -12.2% |
| Taxes, remuneration and social security | 45 | €749 | - | -€749 | |
| Taxes | 450/3 | €749 | - | -€749 | |
| Other amounts payable | 47/48 | €58,275 | €47,513 | -€10,762 | -18.5% |
| Gross operating margin | 9900 | -€7,460 | -€20,328 | -€12,868 | -173% |
| Operating profit (loss) | 9901 | -€7,460 | -€20,328 | -€12,868 | -173% |
| Financial charges | 65/66B | €81 | €56 | -€25 | -31.3% |
| Recurring financial charges | 65 | €81 | €56 | -€25 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,541 | -€20,384 | -€12,843 | -170% |
| Profit (loss) for the period | 9904 | -€7,541 | -€20,384 | -€12,843 | -170% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,541 | -€20,384 | -€12,843 | -170% |
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 18 October 2026 via checked.be.