SHUM TEX: 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.
SHUM TEX
Largest movements
- Receivables within one year -€36,686
down €36,686 (-45.6%), from €80,446 to €43,760
of which Trade receivables: -€34,283
- Stocks and contracts +€23,250
up €23,250 (+5,962%), from €390 to €23,640
- Financial fixed assets -€15,853
down €15,853 (-91.3%), from €17,356 to €1,502
- Cash +€13,235
up €13,235 (+83.1%), from €15,924 to €29,159
mainly Receivables within one year (+€36,686) and Investment in fixed assets (net) (+€15,853)
- Other debts -€9,113
down €9,113 (-68.2%), from €13,372 to €4,259
- Profit (loss) carried forward -€4,689
down €4,689 (-9.5%), from €49,312 to €44,623
- Tax, wage and social debts -€4,226
down €4,226 (-23.1%), from €18,286 to €14,060
of which Remuneration and social security: -€4,000
- Trade debts +€1,974
up €1,974 (+15.6%), from €12,686 to €14,660
- Gross operating margin -€18,440
down €18,440, from €14,016 to -€4,424
- Taxes -€1,136
no longer reported in 2024 (was €1,136)
- Depreciation -€1,088
no longer reported in 2024 (was €1,088)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,116 | €98,062 | -€16,054 | -14.1% |
| Fixed assets | 21/28 | €17,356 | €1,502 | -€15,853 | -91.3% |
| Financial fixed assets | 28 | €17,356 | €1,502 | -€15,853 | -91.3% |
| Current assets | 29/58 | €96,760 | €96,559 | -€201 | -0.2% |
| Stocks and contracts in progress | 3 | €390 | €23,640 | +€23,250 | +5,962% |
| Stocks | 30/36 | €390 | €23,640 | +€23,250 | +5,962% |
| Amounts receivable within one year | 40/41 | €80,446 | €43,760 | -€36,686 | -45.6% |
| Trade receivables | 40 | €71,948 | €37,665 | -€34,283 | -47.6% |
| Other amounts receivable | 41 | €8,498 | €6,095 | -€2,403 | -28.3% |
| Cash at bank and in hand | 54/58 | €15,924 | €29,159 | +€13,235 | +83.1% |
| Total equity and liabilities | 10/49 | €114,116 | €98,062 | -€16,054 | -14.1% |
| Equity | 10/15 | €69,772 | €65,083 | -€4,689 | -6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,312 | €44,623 | -€4,689 | -9.5% |
| Amounts payable | 17/49 | €44,344 | €32,979 | -€11,365 | -25.6% |
| Amounts payable within one year | 42/48 | €44,344 | €32,979 | -€11,365 | -25.6% |
| Trade debts | 44 | €12,686 | €14,660 | +€1,974 | +15.6% |
| Suppliers | 440/4 | €12,686 | €14,660 | +€1,974 | +15.6% |
| Taxes, remuneration and social security | 45 | €18,286 | €14,060 | -€4,226 | -23.1% |
| Taxes | 450/3 | €7,286 | €7,060 | -€226 | -3.1% |
| Remuneration and social security | 454/9 | €11,000 | €7,000 | -€4,000 | -36.4% |
| Other amounts payable | 47/48 | €13,372 | €4,259 | -€9,113 | -68.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,088 | - | -€1,088 | |
| Other operating charges | 640/8 | €132 | €141 | +€9 | +6.7% |
| Gross operating margin | 9900 | €14,016 | -€4,424 | -€18,440 | |
| Operating profit (loss) | 9901 | €12,796 | -€4,565 | -€17,361 | |
| Financial charges | 65/66B | €136 | €125 | -€11 | -8.4% |
| Recurring financial charges | 65 | €136 | €125 | -€11 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €12,660 | -€4,689 | -€17,350 | |
| Income taxes | 67/77 | €1,136 | - | -€1,136 | |
| Profit (loss) for the period | 9904 | €11,524 | -€4,689 | -€16,213 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,524 | -€4,689 | -€16,213 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.