Sjankara: 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.
Sjankara
Largest movements
- Intangible fixed assets -€22,615
down €22,615 (-10.0%), from €226,217 to €203,603
- Tangible fixed assets -€9,274
down €9,274 (-38.4%), from €24,155 to €14,880
of which Plant, machinery and equipment: -€8,274
- Stocks and contracts -€7,000
down €7,000 (-2.8%), from €247,000 to €240,000
- Debts after one year -€49,381
down €49,381 (-13.6%), from €363,316 to €313,935
- Tax, wage and social debts +€26,138
up €26,138 (+1,197%), from €2,184 to €28,322
of which Taxes: +€18,298
- Short-term financial debts +€11,074
up €11,074 (+116%), from €9,570 to €20,644
- Profit (loss) carried forward -€9,985
down €9,985 (-15.6%), from -€63,888 to -€73,873
- Trade debts -€8,046
down €8,046 (-15.6%), from €51,733 to €43,687
- Staff costs +€2,522
up €2,522 (+3.4%), from €74,324 to €76,846
- Financial charges +€1,666
up €1,666 (+14.1%), from €11,853 to €13,519
of which Non-recurring financial charges: +€2,548
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 | €541,905 | €508,124 | -€33,781 | -6.2% |
| Fixed assets | 21/28 | €250,372 | €218,483 | -€31,889 | -12.7% |
| Intangible fixed assets | 21 | €226,217 | €203,603 | -€22,615 | -10.0% |
| Tangible fixed assets | 22/27 | €24,155 | €14,880 | -€9,274 | -38.4% |
| Plant, machinery and equipment | 23 | €17,453 | €9,179 | -€8,274 | -47.4% |
| Furniture and vehicles | 24 | €6,701 | €5,701 | -€1,000 | -14.9% |
| Current assets | 29/58 | €291,534 | €289,641 | -€1,892 | -0.6% |
| Stocks and contracts in progress | 3 | €247,000 | €240,000 | -€7,000 | -2.8% |
| Stocks | 30/36 | €247,000 | €240,000 | -€7,000 | -2.8% |
| Amounts receivable within one year | 40/41 | €44,534 | €49,641 | +€5,108 | +11.5% |
| Trade receivables | 40 | €44,038 | €49,377 | +€5,339 | +12.1% |
| Other amounts receivable | 41 | €496 | €264 | -€231 | -46.6% |
| Total equity and liabilities | 10/49 | €541,905 | €508,124 | -€33,781 | -6.2% |
| Equity | 10/15 | €29,538 | €19,552 | -€9,985 | -33.8% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €3,426 | €3,426 | = | 0.0% |
| Distributable reserves | 133 | €3,426 | €3,426 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,888 | -€73,873 | -€9,985 | -15.6% |
| Amounts payable | 17/49 | €512,368 | €488,572 | -€23,796 | -4.6% |
| Amounts payable after more than one year | 17 | €363,316 | €313,935 | -€49,381 | -13.6% |
| Financial debts | 170/4 | €363,316 | €313,935 | -€49,381 | -13.6% |
| Amounts payable within one year | 42/48 | €146,787 | €172,034 | +€25,247 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €82,257 | €79,381 | -€2,876 | -3.5% |
| Financial debts | 43 | €9,570 | €20,644 | +€11,074 | +116% |
| Credit institutions | 430/8 | €9,570 | €20,644 | +€11,074 | +116% |
| Trade debts | 44 | €51,733 | €43,687 | -€8,046 | -15.6% |
| Suppliers | 440/4 | €51,733 | €43,687 | -€8,046 | -15.6% |
| Taxes, remuneration and social security | 45 | €2,184 | €28,322 | +€26,138 | +1,197% |
| Taxes | 450/3 | €1,123 | €19,421 | +€18,298 | +1,629% |
| Remuneration and social security | 454/9 | €1,060 | €8,901 | +€7,840 | +739% |
| Other amounts payable | 47/48 | €1,043 | - | -€1,043 | |
| Accrued charges and deferred income | 492/3 | €2,265 | €2,603 | +€338 | +14.9% |
| Remuneration, social security and pensions | 62 | €74,324 | €76,846 | +€2,522 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,742 | €47,994 | +€252 | +0.5% |
| Other operating charges | 640/8 | €925 | €919 | -€6 | -0.6% |
| Gross operating margin | 9900 | €128,928 | €129,116 | +€188 | +0.1% |
| Operating profit (loss) | 9901 | €5,937 | €3,357 | -€2,580 | -43.5% |
| Financial income | 75/76B | €247 | €176 | -€71 | -28.7% |
| Recurring financial income | 75 | €247 | €176 | -€71 | -28.7% |
| Financial charges | 65/66B | €11,853 | €13,519 | +€1,666 | +14.1% |
| Recurring financial charges | 65 | €11,853 | €10,971 | -€882 | -7.4% |
| Non-recurring financial charges | 66B | - | €2,548 | +€2,548 | |
| Profit (loss) for the period before taxes | 9903 | -€5,669 | -€9,985 | -€4,316 | -76.1% |
| Profit (loss) for the period | 9904 | -€5,669 | -€9,985 | -€4,316 | -76.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,669 | -€9,985 | -€4,316 | -76.1% |
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 17 October 2026 via checked.be.