SHP 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.
SHP CONSULTING
Largest movements
- Receivables within one year -€12,739
down €12,739 (-16.2%), from €78,739 to €66,000
of which Other amounts receivable: -€13,885
- Tangible fixed assets +€1,393
up €1,393 (+4.4%), from €31,647 to €33,040
of which Furniture and vehicles: +€2,955
- Other debts +€21,727
new in 2025: €21,727
- Profit (loss) carried forward -€10,021
down €10,021, from €8,827 to -€1,194
- Trade debts -€8,247
down €8,247 (-27.1%), from €30,416 to €22,169
- Debts after one year -€7,056
down €7,056 (-53.2%), from €13,265 to €6,208
- Current portion of long-term debt -€6,892
down €6,892 (-48.6%), from €14,172 to €7,280
- Gross operating margin -€14,044
down €14,044 (-51.3%), from €27,352 to €13,308
- Depreciation -€3,184
down €3,184 (-29.0%), from €10,980 to €7,795
- Financial income -€2,802
down €2,802 (-99.8%), from €2,807 to €5
- Taxes -€2,302
down €2,302 (-46.7%), from €4,928 to €2,625
- Financial charges +€1,168
up €1,168 (+25.1%), from €4,650 to €5,819
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,386 | €99,259 | -€11,127 | -10.1% |
| Fixed assets | 21/28 | €31,647 | €33,040 | +€1,393 | +4.4% |
| Tangible fixed assets | 22/27 | €31,647 | €33,040 | +€1,393 | +4.4% |
| Land and buildings | 22 | €27,921 | €26,492 | -€1,428 | -5.1% |
| Plant, machinery and equipment | 23 | €133 | €0 | -€133 | -100% |
| Furniture and vehicles | 24 | €3,593 | €6,548 | +€2,955 | +82.2% |
| Current assets | 29/58 | €78,739 | €66,219 | -€12,520 | -15.9% |
| Amounts receivable within one year | 40/41 | €78,739 | €66,000 | -€12,739 | -16.2% |
| Trade receivables | 40 | €26,787 | €27,933 | +€1,146 | +4.3% |
| Other amounts receivable | 41 | €51,952 | €38,067 | -€13,885 | -26.7% |
| Deferred charges and accrued income | 490/1 | - | €219 | +€219 | |
| Total equity and liabilities | 10/49 | €110,386 | €99,259 | -€11,127 | -10.1% |
| Equity | 10/15 | €10,327 | €306 | -€10,021 | -97.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,827 | -€1,194 | -€10,021 | |
| Amounts payable | 17/49 | €100,059 | €98,953 | -€1,107 | -1.1% |
| Amounts payable after more than one year | 17 | €13,265 | €6,208 | -€7,056 | -53.2% |
| Financial debts | 170/4 | €13,265 | €6,208 | -€7,056 | -53.2% |
| Amounts payable within one year | 42/48 | €86,795 | €92,735 | +€5,941 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €14,172 | €7,280 | -€6,892 | -48.6% |
| Financial debts | 43 | €18,413 | €18,183 | -€230 | -1.3% |
| Credit institutions | 430/8 | €18,413 | €18,183 | -€230 | -1.3% |
| Trade debts | 44 | €30,416 | €22,169 | -€8,247 | -27.1% |
| Suppliers | 440/4 | €30,416 | €22,169 | -€8,247 | -27.1% |
| Taxes, remuneration and social security | 45 | €23,793 | €23,376 | -€417 | -1.8% |
| Taxes | 450/3 | €23,793 | €23,376 | -€417 | -1.8% |
| Other amounts payable | 47/48 | - | €21,727 | +€21,727 | |
| Accrued charges and deferred income | 492/3 | - | €9 | +€9 | |
| Non-recurring operating income | 76A | - | €4,628 | +€4,628 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,980 | €7,795 | -€3,184 | -29.0% |
| Other operating charges | 640/8 | €327 | €400 | +€72 | +22.1% |
| Non-recurring operating charges | 66A | €19,063 | €6,695 | -€12,368 | -64.9% |
| Gross operating margin | 9900 | €27,352 | €13,308 | -€14,044 | -51.3% |
| Operating profit (loss) | 9901 | -€3,019 | -€1,582 | +€1,437 | +47.6% |
| Financial income | 75/76B | €2,807 | €5 | -€2,802 | -99.8% |
| Recurring financial income | 75 | €2,807 | €5 | -€2,802 | -99.8% |
| Financial charges | 65/66B | €4,650 | €5,819 | +€1,168 | +25.1% |
| Recurring financial charges | 65 | €4,650 | €5,819 | +€1,168 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,862 | -€7,395 | -€2,533 | -52.1% |
| Income taxes | 67/77 | €4,928 | €2,625 | -€2,302 | -46.7% |
| Profit (loss) for the period | 9904 | -€9,790 | -€10,021 | -€231 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,790 | -€10,021 | -€231 | -2.4% |
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 19 October 2026 via checked.be.