SHREE DIMON: 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.
SHREE DIMON
Largest movements
- Stocks and contracts -€512,730
down €512,730 (-20.8%), from €2.5m to €1.9m
- Current investments +€399,966
up €399,966 (+82.6%), from €484,035 to €884,000
- Receivables within one year +€174,938
up €174,938 (+59.6%), from €293,647 to €468,585
of which Trade receivables: +€171,739
- Cash -€113,304
down €113,304 (-18.3%), from €618,694 to €505,391
mainly Current investments (-€399,966) and Net result for the year (-€290,273)
- Reserves -€290,273
down €290,273 (-9.6%), from €3.0m to €2.7m
- Trade debts +€188,943
up €188,943 (+21.3%), from €887,081 to €1.1m
- Tax, wage and social debts +€43,620
up €43,620 (+308%), from €14,149 to €57,769
of which Taxes: +€43,620
- Gross operating margin -€282,269
down €282,269, from €29,237 to -€253,032
- Taxes +€40,067
up €40,067 (+4,448%), from €901 to €40,968
- Financial income -€35,898
down €35,898 (-53.1%), from €67,577 to €31,678
- Financial charges -€3,791
down €3,791 (-29.7%), from €12,764 to €8,972
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 | €3,983,391 | €3,919,744 | -€63,647 | -1.6% |
| Fixed assets | 21/28 | €123,232 | €109,936 | -€13,296 | -10.8% |
| Tangible fixed assets | 22/27 | €122,862 | €109,566 | -€13,296 | -10.8% |
| Land and buildings | 22 | €94,923 | €91,140 | -€3,783 | -4.0% |
| Plant, machinery and equipment | 23 | €1,200 | €600 | -€600 | -50.0% |
| Furniture and vehicles | 24 | €26,739 | €17,826 | -€8,913 | -33.3% |
| Financial fixed assets | 28 | €370 | €370 | = | 0.0% |
| Current assets | 29/58 | €3,860,160 | €3,809,809 | -€50,351 | -1.3% |
| Stocks and contracts in progress | 3 | €2,462,705 | €1,949,975 | -€512,730 | -20.8% |
| Stocks | 30/36 | €2,462,705 | €1,949,975 | -€512,730 | -20.8% |
| Amounts receivable within one year | 40/41 | €293,647 | €468,585 | +€174,938 | +59.6% |
| Trade receivables | 40 | €247,313 | €419,053 | +€171,739 | +69.4% |
| Other amounts receivable | 41 | €46,334 | €49,532 | +€3,199 | +6.9% |
| Current investments | 50/53 | €484,035 | €884,000 | +€399,966 | +82.6% |
| Cash at bank and in hand | 54/58 | €618,694 | €505,391 | -€113,304 | -18.3% |
| Deferred charges and accrued income | 490/1 | €1,078 | €1,858 | +€779 | +72.3% |
| Total equity and liabilities | 10/49 | €3,983,391 | €3,919,744 | -€63,647 | -1.6% |
| Equity | 10/15 | €3,050,413 | €2,760,140 | -€290,273 | -9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,031,813 | €2,741,540 | -€290,273 | -9.6% |
| Distributable reserves | 133 | €3,031,813 | €2,741,540 | -€290,273 | -9.6% |
| Amounts payable | 17/49 | €932,979 | €1,159,604 | +€226,626 | +24.3% |
| Amounts payable after more than one year | 17 | €25,812 | €21,708 | -€4,104 | -15.9% |
| Financial debts | 170/4 | €25,812 | €21,708 | -€4,104 | -15.9% |
| Amounts payable within one year | 42/48 | €907,167 | €1,137,896 | +€230,729 | +25.4% |
| Current portion of amounts payable after more than one year | 42 | €3,909 | €4,104 | +€195 | +5.0% |
| Trade debts | 44 | €887,081 | €1,076,023 | +€188,943 | +21.3% |
| Suppliers | 440/4 | €887,081 | €1,076,023 | +€188,943 | +21.3% |
| Taxes, remuneration and social security | 45 | €14,149 | €57,769 | +€43,620 | +308% |
| Taxes | 450/3 | €8,973 | €52,593 | +€43,620 | +486% |
| Remuneration and social security | 454/9 | €5,176 | €5,176 | = | 0.0% |
| Other amounts payable | 47/48 | €2,029 | - | -€2,029 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,296 | €13,296 | = | 0.0% |
| Other operating charges | 640/8 | €6,357 | €5,683 | -€674 | -10.6% |
| Gross operating margin | 9900 | €29,237 | -€253,032 | -€282,269 | |
| Operating profit (loss) | 9901 | €9,584 | -€272,011 | -€281,594 | |
| Financial income | 75/76B | €67,577 | €31,678 | -€35,898 | -53.1% |
| Recurring financial income | 75 | €67,577 | €31,678 | -€35,898 | -53.1% |
| Financial charges | 65/66B | €12,764 | €8,972 | -€3,791 | -29.7% |
| Recurring financial charges | 65 | €12,764 | €8,972 | -€3,791 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €64,396 | -€249,305 | -€313,701 | |
| Income taxes | 67/77 | €901 | €40,968 | +€40,067 | +4,448% |
| Profit (loss) for the period | 9904 | €63,496 | -€290,273 | -€353,768 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,496 | -€290,273 | -€353,768 |
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 29 October 2026 via checked.be.