SHOKAR: what changed
SHOKAR
Largest movements
- Cash +€21,465
up €21,465 (+468%), from €4,590 to €26,055
mainly Net result for the year (+€12,556) and Depreciation (+€7,130)
- Tangible fixed assets -€6,079
down €6,079 (-37.2%), from €16,329 to €10,249
- Receivables within one year -€1,500
down €1,500 (-39.8%), from €3,767 to €2,267
- Deferred charges and accrued income -€929
no longer reported in 2025 (was €929)
- Profit (loss) carried forward +€12,556
up €12,556 (+1,652%), from €760 to €13,316
- Tax, wage and social debts +€2,111
up €2,111 (+125%), from €1,692 to €3,803
- Other debts -€960
down €960 (-73.5%), from €1,306 to €347
- Trade debts -€751
down €751 (-53.8%), from €1,397 to €646
- Gross operating margin +€21,302
up €21,302 (+457%), from €4,657 to €25,959
- Turnover +€15,009
up €15,009 (+21.0%), from €71,381 to €86,390
- Purchases and services -€6,294
down €6,294 (-9.4%), from €66,724 to €60,431
- Taxes +€3,748
new in 2025: €3,748
- Depreciation -€2,059
down €2,059 (-22.4%), from €9,188 to €7,130
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 | €25,616 | €38,571 | +€12,956 | +50.6% |
| Fixed assets | 21/28 | €16,329 | €10,249 | -€6,079 | -37.2% |
| Tangible fixed assets | 22/27 | €16,329 | €10,249 | -€6,079 | -37.2% |
| Furniture and vehicles | 24 | €16,329 | €10,249 | -€6,079 | -37.2% |
| Current assets | 29/58 | €9,287 | €28,322 | +€19,035 | +205% |
| Amounts receivable within one year | 40/41 | €3,767 | €2,267 | -€1,500 | -39.8% |
| Other amounts receivable | 41 | €3,767 | €2,267 | -€1,500 | -39.8% |
| Cash at bank and in hand | 54/58 | €4,590 | €26,055 | +€21,465 | +468% |
| Deferred charges and accrued income | 490/1 | €929 | - | -€929 | |
| Total equity and liabilities | 10/49 | €25,616 | €38,571 | +€12,956 | +50.6% |
| Equity | 10/15 | €21,220 | €33,776 | +€12,556 | +59.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €760 | €13,316 | +€12,556 | +1,652% |
| Amounts payable | 17/49 | €4,396 | €4,795 | +€400 | +9.1% |
| Amounts payable within one year | 42/48 | €4,396 | €4,795 | +€400 | +9.1% |
| Trade debts | 44 | €1,397 | €646 | -€751 | -53.8% |
| Suppliers | 440/4 | €1,397 | €646 | -€751 | -53.8% |
| Taxes, remuneration and social security | 45 | €1,692 | €3,803 | +€2,111 | +125% |
| Taxes | 450/3 | €1,692 | €3,803 | +€2,111 | +125% |
| Other amounts payable | 47/48 | €1,306 | €347 | -€960 | -73.5% |
| Turnover | 70 | €71,381 | €86,390 | +€15,009 | +21.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €66,724 | €60,431 | -€6,294 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,188 | €7,130 | -€2,059 | -22.4% |
| Other operating charges | 640/8 | €814 | €2,480 | +€1,666 | +205% |
| Gross operating margin | 9900 | €4,657 | €25,959 | +€21,302 | +457% |
| Operating profit (loss) | 9901 | -€5,345 | €16,349 | +€21,695 | |
| Financial charges | 65/66B | €53 | €45 | -€8 | -15.3% |
| Recurring financial charges | 65 | €53 | €45 | -€8 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,399 | €16,304 | +€21,703 | |
| Income taxes | 67/77 | - | €3,748 | +€3,748 | |
| Profit (loss) for the period | 9904 | -€5,399 | €12,556 | +€17,955 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,399 | €12,556 | +€17,955 |
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 8 November 2026 via checked.be.