SHOOP: what changed
Two fiscal 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.
SHOOP
Largest movements
- Cash +€20,261
up €20,261 (+88398.1%), from €23 to €20,284
mainly Net result for the year (+€20,108) and Depreciation (+€6,018)
- Tangible fixed assets -€6,018
down €6,018 (-50.3%), from €11,970 to €5,951
of which Furniture and vehicles: -€5,682
- Receivables within one year -€5,464
down €5,464 (-97.6%), from €5,598 to €135
of which Other amounts receivable: -€5,468
- Financial fixed assets -€646
down €646 (-100.0%), from €646 to €0
- Profit (loss) carried forward +€20,108
up €20,108 (+31.2%), from -€64,508 to -€44,400
- Other debts -€14,079
down €14,079 (-37.3%), from €37,783 to €23,704
- Tax, wage and social debts +€2,745
up €2,745 (+3740.5%), from €73 to €2,819
- Trade debts -€572
down €572 (-46.8%), from €1,222 to €649
- Gross operating margin +€31,032
up €31,032, from -€4,042 to €26,990
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.
Cash bridge derived
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 | €19,006 | €27,218 | +€8,212 | +43.2% |
| Fixed assets | 21/28 | €12,616 | €5,951 | -€6,665 | -52.8% |
| Tangible fixed assets | 22/27 | €11,970 | €5,951 | -€6,018 | -50.3% |
| Plant, machinery and equipment | 23 | €1,144 | €808 | -€336 | -29.4% |
| Furniture and vehicles | 24 | €10,825 | €5,143 | -€5,682 | -52.5% |
| Financial fixed assets | 28 | €646 | €0 | -€646 | -100.0% |
| Current assets | 29/58 | €6,390 | €21,267 | +€14,877 | +232.8% |
| Amounts receivable within one year | 40/41 | €5,598 | €135 | -€5,464 | -97.6% |
| Trade receivables | 40 | €130 | €135 | +€5 | +3.5% |
| Other amounts receivable | 41 | €5,468 | €0 | -€5,468 | -100.0% |
| Cash at bank and in hand | 54/58 | €23 | €20,284 | +€20,261 | +88398.1% |
| Deferred charges and accrued income | 490/1 | €769 | €849 | +€79 | +10.3% |
| Total equity and liabilities | 10/49 | €19,006 | €27,218 | +€8,212 | +43.2% |
| Equity | 10/15 | -€20,072 | €36 | +€20,108 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €32,036 | €32,036 | = | 0.0% |
| Distributable reserves | 133 | €32,036 | €32,036 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,508 | -€44,400 | +€20,108 | +31.2% |
| Amounts payable | 17/49 | €39,078 | €27,182 | -€11,896 | -30.4% |
| Amounts payable within one year | 42/48 | €39,078 | €27,182 | -€11,896 | -30.4% |
| Financial debts | 43 | - | €10 | +€10 | |
| Credit institutions | 430/8 | - | €10 | +€10 | |
| Trade debts | 44 | €1,222 | €649 | -€572 | -46.8% |
| Suppliers | 440/4 | €1,222 | €649 | -€572 | -46.8% |
| Taxes, remuneration and social security | 45 | €73 | €2,819 | +€2,745 | +3740.5% |
| Taxes | 450/3 | €73 | €2,819 | +€2,745 | +3740.5% |
| Other amounts payable | 47/48 | €37,783 | €23,704 | -€14,079 | -37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,018 | €6,018 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €626 | +€120 | +23.8% |
| Gross operating margin | 9900 | -€4,042 | €26,990 | +€31,032 | |
| Operating profit (loss) | 9901 | -€10,566 | €20,346 | +€30,911 | |
| Financial income | 75/76B | €4 | €1 | -€4 | -82.4% |
| Recurring financial income | 75 | €4 | €1 | -€4 | -82.4% |
| Financial charges | 65/66B | €133 | €164 | +€31 | +23.2% |
| Recurring financial charges | 65 | €133 | €164 | +€31 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,694 | €20,183 | +€30,877 | |
| Income taxes | 67/77 | €74 | €75 | +€1 | +1.1% |
| Profit (loss) for the period | 9904 | -€10,768 | €20,108 | +€30,876 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,768 | €20,108 | +€30,876 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.