SHONEN: 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.
SHONEN
Largest movements
- Cash -€28,771
down €28,771 (-27.2%), from €105,740 to €76,969
mainly Other debts (-€25,000) and Net result for the year (-€9,464)
- Receivables within one year -€8,311
down €8,311 (-19.2%), from €43,398 to €35,087
of which Other amounts receivable: -€25,217
- Other debts -€25,000
no longer reported in 2025 (was €25,000)
- Profit (loss) carried forward -€9,464
down €9,464 (-8.8%), from €107,121 to €97,657
- Tax, wage and social debts -€3,964
down €3,964 (-34.5%), from €11,485 to €7,521
- Turnover -€127,954
down €127,954 (-79.0%), from €161,954 to €34,000
- Purchases and services -€95,341
down €95,341 (-87.3%), from €109,168 to €13,827
- Gross operating margin -€61,327
down €61,327, from €52,785 to -€8,542
- Taxes -€6,200
no longer reported in 2025 (was €6,200)
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 | €149,761 | €112,213 | -€37,548 | -25.1% |
| Fixed assets | 21/28 | €536 | €158 | -€378 | -70.6% |
| Tangible fixed assets | 22/27 | €536 | €158 | -€378 | -70.6% |
| Furniture and vehicles | 24 | €536 | €158 | -€378 | -70.6% |
| Current assets | 29/58 | €149,225 | €112,056 | -€37,169 | -24.9% |
| Amounts receivable within one year | 40/41 | €43,398 | €35,087 | -€8,311 | -19.2% |
| Trade receivables | 40 | €1,614 | €18,520 | +€16,906 | +1,047% |
| Other amounts receivable | 41 | €41,784 | €16,567 | -€25,217 | -60.4% |
| Cash at bank and in hand | 54/58 | €105,740 | €76,969 | -€28,771 | -27.2% |
| Deferred charges and accrued income | 490/1 | €87 | - | -€87 | |
| Total equity and liabilities | 10/49 | €149,761 | €112,213 | -€37,548 | -25.1% |
| Equity | 10/15 | €110,121 | €100,657 | -€9,464 | -8.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,121 | €97,657 | -€9,464 | -8.8% |
| Amounts payable | 17/49 | €39,640 | €11,556 | -€28,084 | -70.8% |
| Amounts payable within one year | 42/48 | €39,640 | €11,556 | -€28,084 | -70.8% |
| Trade debts | 44 | €3,155 | €4,035 | +€881 | +27.9% |
| Suppliers | 440/4 | €3,155 | €4,035 | +€881 | +27.9% |
| Taxes, remuneration and social security | 45 | €11,485 | €7,521 | -€3,964 | -34.5% |
| Taxes | 450/3 | €11,485 | €7,521 | -€3,964 | -34.5% |
| Other amounts payable | 47/48 | €25,000 | - | -€25,000 | |
| Turnover | 70 | €161,954 | €34,000 | -€127,954 | -79.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €109,168 | €13,827 | -€95,341 | -87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €378 | €378 | = | 0.0% |
| Other operating charges | 640/8 | €177 | €183 | +€6 | +3.4% |
| Non-recurring operating charges | 66A | €53 | €58 | +€5 | +9.4% |
| Gross operating margin | 9900 | €52,785 | -€8,542 | -€61,327 | |
| Operating profit (loss) | 9901 | €52,177 | -€9,161 | -€61,338 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €832 | €303 | -€529 | -63.6% |
| Recurring financial charges | 65 | €832 | €303 | -€529 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | €51,345 | -€9,464 | -€60,809 | |
| Income taxes | 67/77 | €6,200 | - | -€6,200 | |
| Profit (loss) for the period | 9904 | €45,145 | -€9,464 | -€54,609 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,145 | -€9,464 | -€54,609 |
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 14 October 2026 via checked.be.