SHUMI: what changed
Two fiscal 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.
SHUMI
Largest movements
- Receivables within one year +€20,591
up €20,591 (+749.6%), from €2,747 to €23,338
of which Trade receivables: +€23,164
- Debts after one year -€106,801
down €106,801 (-14.3%), from €747,626 to €640,825
- Profit (loss) carried forward +€75,649
up €75,649 (+50.0%), from €151,252 to €226,901
- Tax, wage and social debts +€36,213
up €36,213 (+135.2%), from €26,790 to €63,003
of which Taxes: +€33,670
- Gross operating margin +€9,616
up €9,616 (+9.4%), from €102,420 to €112,036
- Financial charges -€1,676
down €1,676 (-8.8%), from €19,032 to €17,356
- Taxes +€1,498
up €1,498 (+9.1%), from €16,472 to €17,970
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.
Cash bridge derived
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 | €1,115,622 | €1,128,552 | +€12,929 | +1.2% |
| Fixed assets | 21/28 | €1,100,000 | €1,100,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,100,000 | €1,100,000 | = | 0.0% |
| Current assets | 29/58 | €15,622 | €28,552 | +€12,929 | +82.8% |
| Amounts receivable within one year | 40/41 | €2,747 | €23,338 | +€20,591 | +749.6% |
| Trade receivables | 40 | €174 | €23,338 | +€23,164 | +13294.3% |
| Other amounts receivable | 41 | €2,573 | €0 | -€2,573 | -100.0% |
| Cash at bank and in hand | 54/58 | €12,875 | €5,213 | -€7,662 | -59.5% |
| Total equity and liabilities | 10/49 | €1,115,622 | €1,128,552 | +€12,929 | +1.2% |
| Equity | 10/15 | €181,252 | €256,901 | +€75,649 | +41.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,252 | €226,901 | +€75,649 | +50.0% |
| Amounts payable | 17/49 | €934,370 | €871,651 | -€62,720 | -6.7% |
| Amounts payable after more than one year | 17 | €747,626 | €640,825 | -€106,801 | -14.3% |
| Financial debts | 170/4 | €747,626 | €640,825 | -€106,801 | -14.3% |
| Amounts payable within one year | 42/48 | €164,951 | €205,494 | +€40,543 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €138,035 | €140,801 | +€2,767 | +2.0% |
| Trade debts | 44 | €126 | €1,690 | +€1,564 | +1242.6% |
| Suppliers | 440/4 | €126 | €1,690 | +€1,564 | +1242.6% |
| Taxes, remuneration and social security | 45 | €26,790 | €63,003 | +€36,213 | +135.2% |
| Taxes | 450/3 | €22,790 | €56,460 | +€33,670 | +147.7% |
| Remuneration and social security | 454/9 | €4,000 | €6,543 | +€2,543 | +63.6% |
| Accrued charges and deferred income | 492/3 | €21,794 | €25,332 | +€3,538 | +16.2% |
| Other operating charges | 640/8 | €1,030 | €1,060 | +€31 | +3.0% |
| Gross operating margin | 9900 | €102,420 | €112,036 | +€9,616 | +9.4% |
| Operating profit (loss) | 9901 | €101,390 | €110,975 | +€9,585 | +9.5% |
| Financial charges | 65/66B | €19,032 | €17,356 | -€1,676 | -8.8% |
| Recurring financial charges | 65 | €19,032 | €17,356 | -€1,676 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €82,358 | €93,619 | +€11,261 | +13.7% |
| Income taxes | 67/77 | €16,472 | €17,970 | +€1,498 | +9.1% |
| Profit (loss) for the period | 9904 | €65,886 | €75,649 | +€9,763 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,886 | €75,649 | +€9,763 | +14.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.