SHUKA: 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.
SHUKA
Largest movements
- Stocks and contracts +€10,000
new in 2023: €10,000
- Tangible fixed assets -€4,096
down €4,096 (-6.9%), from €59,600 to €55,504
of which Furniture and vehicles: -€5,000
- Other debts -€30,050
down €30,050 (-27.8%), from €107,911 to €77,861
- Profit (loss) carried forward +€19,898
up €19,898 (+74.3%), from €26,765 to €46,662
- Tax, wage and social debts +€11,741
up €11,741 (+197%), from €5,954 to €17,695
of which Taxes: +€10,555
- Trade debts +€4,677
new in 2023: €4,677
- Turnover +€134,990
new in 2023: €134,990
- Purchases and services +€88,933
new in 2023: €88,933
- Staff costs -€25,946
down €25,946 (-64.5%), from €40,240 to €14,294
- Depreciation +€5,976
new in 2023: €5,976
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,007 | €153,272 | +€6,265 | +4.3% |
| Fixed assets | 21/28 | €59,600 | €55,504 | -€4,096 | -6.9% |
| Tangible fixed assets | 22/27 | €59,600 | €55,504 | -€4,096 | -6.9% |
| Plant, machinery and equipment | 23 | €3,000 | €3,904 | +€904 | +30.1% |
| Furniture and vehicles | 24 | €56,600 | €51,600 | -€5,000 | -8.8% |
| Current assets | 29/58 | €87,407 | €97,768 | +€10,361 | +11.9% |
| Stocks and contracts in progress | 3 | - | €10,000 | +€10,000 | |
| Stocks | 30/36 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €83,143 | €82,037 | -€1,107 | -1.3% |
| Trade receivables | 40 | €83,141 | €81,855 | -€1,287 | -1.5% |
| Other amounts receivable | 41 | €2 | €182 | +€180 | +9,057% |
| Cash at bank and in hand | 54/58 | €4,264 | €5,731 | +€1,467 | +34.4% |
| Total equity and liabilities | 10/49 | €147,007 | €153,272 | +€6,265 | +4.3% |
| Equity | 10/15 | €33,142 | €53,039 | +€19,898 | +60.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €177 | €177 | = | 0.0% |
| Non-distributable reserves | 130/1 | €177 | €177 | = | 0.0% |
| Reserves not available under the articles | 1311 | €177 | €177 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,765 | €46,662 | +€19,898 | +74.3% |
| Amounts payable | 17/49 | €113,865 | €100,233 | -€13,633 | -12.0% |
| Amounts payable within one year | 42/48 | €113,865 | €100,233 | -€13,633 | -12.0% |
| Trade debts | 44 | - | €4,677 | +€4,677 | |
| Suppliers | 440/4 | - | €4,677 | +€4,677 | |
| Taxes, remuneration and social security | 45 | €5,954 | €17,695 | +€11,741 | +197% |
| Taxes | 450/3 | €5,954 | €16,510 | +€10,555 | +177% |
| Remuneration and social security | 454/9 | - | €1,186 | +€1,186 | |
| Other amounts payable | 47/48 | €107,911 | €77,861 | -€30,050 | -27.8% |
| Turnover | 70 | - | €134,990 | +€134,990 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €88,933 | +€88,933 | |
| Remuneration, social security and pensions | 62 | €40,240 | €14,294 | -€25,946 | -64.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,976 | +€5,976 | |
| Gross operating margin | 9900 | €45,812 | €46,057 | +€245 | +0.5% |
| Operating profit (loss) | 9901 | €5,572 | €25,787 | +€20,215 | +363% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €469 | €787 | +€318 | +67.7% |
| Recurring financial charges | 65 | €469 | €787 | +€318 | +67.7% |
| Profit (loss) for the period before taxes | 9903 | €5,103 | €25,000 | +€19,898 | +390% |
| Profit (loss) for the period | 9904 | €5,103 | €25,000 | +€19,898 | +390% |
| Profit (loss) for the period to be appropriated | 9905 | €5,103 | €25,000 | +€19,898 | +390% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.