SHOKUNIN CONSULTING: 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.
SHOKUNIN CONSULTING
Largest movements
- Receivables within one year +€5,153
up €5,153 (+46.9%), from €10,979 to €16,132
of which Trade receivables: +€5,477
- Cash -€3,873
down €3,873 (-59.1%), from €6,555 to €2,682
mainly Receivables within one year (-€5,153) and Investment in fixed assets (net) (-€1,451)
- Tangible fixed assets +€775
up €775 (+29.2%), from €2,655 to €3,430
- Tax, wage and social debts +€1,062
up €1,062 (+22.3%), from €4,764 to €5,826
- Profit (loss) carried forward +€980
up €980 (+8.7%), from €11,240 to €12,220
- Gross operating margin -€1,773
down €1,773 (-21.7%), from €8,170 to €6,396
- Taxes -€770
down €770 (-26.2%), from €2,940 to €2,170
- Other operating charges -€703
down €703 (-18.1%), from €3,877 to €3,174
- Financial income +€277
up €277 (+63.0%), from €440 to €716
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 | €20,190 | €22,244 | +€2,055 | +10.2% |
| Fixed assets | 21/28 | €2,655 | €3,430 | +€775 | +29.2% |
| Tangible fixed assets | 22/27 | €2,655 | €3,430 | +€775 | +29.2% |
| Furniture and vehicles | 24 | €2,655 | €3,430 | +€775 | +29.2% |
| Current assets | 29/58 | €17,535 | €18,815 | +€1,280 | +7.3% |
| Amounts receivable within one year | 40/41 | €10,979 | €16,132 | +€5,153 | +46.9% |
| Trade receivables | 40 | - | €5,477 | +€5,477 | |
| Other amounts receivable | 41 | €10,979 | €10,655 | -€324 | -3.0% |
| Cash at bank and in hand | 54/58 | €6,555 | €2,682 | -€3,873 | -59.1% |
| Total equity and liabilities | 10/49 | €20,190 | €22,244 | +€2,055 | +10.2% |
| Equity | 10/15 | €15,240 | €16,220 | +€980 | +6.4% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,240 | €12,220 | +€980 | +8.7% |
| Amounts payable | 17/49 | €4,949 | €6,024 | +€1,075 | +21.7% |
| Amounts payable within one year | 42/48 | €4,949 | €6,024 | +€1,075 | +21.7% |
| Trade debts | 44 | €185 | €199 | +€13 | +7.1% |
| Suppliers | 440/4 | €185 | €199 | +€13 | +7.1% |
| Taxes, remuneration and social security | 45 | €4,764 | €5,826 | +€1,062 | +22.3% |
| Taxes | 450/3 | €4,764 | €5,826 | +€1,062 | +22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €664 | €676 | +€13 | +1.9% |
| Other operating charges | 640/8 | €3,877 | €3,174 | -€703 | -18.1% |
| Gross operating margin | 9900 | €8,170 | €6,396 | -€1,773 | -21.7% |
| Operating profit (loss) | 9901 | €3,629 | €2,546 | -€1,083 | -29.8% |
| Financial income | 75/76B | €440 | €716 | +€277 | +63.0% |
| Recurring financial income | 75 | €440 | €716 | +€277 | +63.0% |
| Financial charges | 65/66B | €152 | €113 | -€39 | -25.6% |
| Recurring financial charges | 65 | €152 | €113 | -€39 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €3,917 | €3,150 | -€767 | -19.6% |
| Income taxes | 67/77 | €2,940 | €2,170 | -€770 | -26.2% |
| Profit (loss) for the period | 9904 | €977 | €980 | +€3 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €977 | €980 | +€3 | +0.3% |
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 21 October 2026 via checked.be.