SHOURISHKAN: 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.
SHOURISHKAN
Largest movements
- Cash +€78,915
up €78,915 (+55.0%), from €143,582 to €222,497
mainly Stocks and contracts (+€60,640) and Other debts (+€57,483)
- Tangible fixed assets +€62,425
up €62,425 (+104%), from €59,957 to €122,382
of which Furniture and vehicles: +€49,264
- Stocks and contracts -€60,640
down €60,640 (-51.7%), from €117,356 to €56,716
- Receivables within one year -€8,056
down €8,056 (-23.7%), from €33,969 to €25,912
of which Trade receivables: -€8,056
- Other debts +€57,483
up €57,483 (+23,164%), from €248 to €57,731
- Profit (loss) carried forward +€36,315
up €36,315 (+28.0%), from €129,515 to €165,830
- Debts after one year -€14,720
no longer reported in 2025 (was €14,720)
- Trade debts -€14,042
down €14,042 (-12.0%), from €116,652 to €102,609
- Tax, wage and social debts +€10,806
up €10,806 (+19.1%), from €56,474 to €67,280
of which Taxes: +€13,837
- Gross operating margin +€34,597
up €34,597 (+60.6%), from €57,106 to €91,704
- Taxes +€8,911
up €8,911 (+101%), from €8,812 to €17,724
- Other operating charges +€6,871
up €6,871 (+315%), from €2,180 to €9,051
- Financial charges -€5,006
down €5,006 (-51.3%), from €9,752 to €4,746
- Depreciation +€4,370
up €4,370 (+22.2%), from €19,705 to €24,075
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 | €354,864 | €428,621 | +€73,757 | +20.8% |
| Fixed assets | 21/28 | €59,957 | €122,382 | +€62,425 | +104% |
| Tangible fixed assets | 22/27 | €59,957 | €122,382 | +€62,425 | +104% |
| Plant, machinery and equipment | 23 | €42,960 | €56,121 | +€13,162 | +30.6% |
| Furniture and vehicles | 24 | €16,997 | €66,261 | +€49,264 | +290% |
| Current assets | 29/58 | €294,907 | €306,239 | +€11,332 | +3.8% |
| Stocks and contracts in progress | 3 | €117,356 | €56,716 | -€60,640 | -51.7% |
| Stocks | 30/36 | €117,356 | €56,716 | -€60,640 | -51.7% |
| Amounts receivable within one year | 40/41 | €33,969 | €25,912 | -€8,056 | -23.7% |
| Trade receivables | 40 | €23,276 | €15,219 | -€8,056 | -34.6% |
| Other amounts receivable | 41 | €10,693 | €10,693 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €143,582 | €222,497 | +€78,915 | +55.0% |
| Deferred charges and accrued income | 490/1 | - | €1,114 | +€1,114 | |
| Total equity and liabilities | 10/49 | €354,864 | €428,621 | +€73,757 | +20.8% |
| Equity | 10/15 | €149,966 | €186,281 | +€36,315 | +24.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Share premium | 1100/10 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,515 | €165,830 | +€36,315 | +28.0% |
| Amounts payable | 17/49 | €204,898 | €242,340 | +€37,442 | +18.3% |
| Amounts payable after more than one year | 17 | €14,720 | - | -€14,720 | |
| Financial debts | 170/4 | €14,720 | - | -€14,720 | |
| Amounts payable within one year | 42/48 | €190,178 | €242,340 | +€52,162 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €16,805 | €14,720 | -€2,085 | -12.4% |
| Trade debts | 44 | €116,652 | €102,609 | -€14,042 | -12.0% |
| Suppliers | 440/4 | €116,652 | €102,609 | -€14,042 | -12.0% |
| Taxes, remuneration and social security | 45 | €56,474 | €67,280 | +€10,806 | +19.1% |
| Taxes | 450/3 | €43,443 | €57,280 | +€13,837 | +31.8% |
| Remuneration and social security | 454/9 | €13,030 | €10,000 | -€3,030 | -23.3% |
| Other amounts payable | 47/48 | €248 | €57,731 | +€57,483 | +23,164% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,705 | €24,075 | +€4,370 | +22.2% |
| Other operating charges | 640/8 | €2,180 | €9,051 | +€6,871 | +315% |
| Gross operating margin | 9900 | €57,106 | €91,704 | +€34,597 | +60.6% |
| Operating profit (loss) | 9901 | €35,222 | €58,578 | +€23,356 | +66.3% |
| Financial income | 75/76B | €476 | €207 | -€269 | -56.6% |
| Recurring financial income | 75 | €476 | €207 | -€269 | -56.6% |
| Financial charges | 65/66B | €9,752 | €4,746 | -€5,006 | -51.3% |
| Recurring financial charges | 65 | €9,752 | €4,746 | -€5,006 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €25,946 | €54,039 | +€28,094 | +108% |
| Income taxes | 67/77 | €8,812 | €17,724 | +€8,911 | +101% |
| Profit (loss) for the period | 9904 | €17,133 | €36,315 | +€19,182 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €17,133 | €36,315 | +€19,182 | +112% |
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.