7 SIGMA: 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.
7 SIGMA
Largest movements
- Current investments +€591,903
up €591,903 (+225%), from €262,645 to €854,548
- Cash -€346,390
down €346,390 (-47.5%), from €729,720 to €383,331
mainly Current investments (-€591,903) and Contributions, distributions and other (-€210,526)
- Tangible fixed assets -€117,363
down €117,363 (-11.6%), from €1.0m to €891,287
of which Land and buildings: -€103,253
- Other debts +€134,065
up €134,065 (+166%), from €80,665 to €214,730
- Taxes -€11,867
down €11,867 (-10.9%), from €108,644 to €96,777
- Financial income -€8,282
down €8,282 (-64.4%), from €12,856 to €4,574
- Depreciation +€5,253
up €5,253 (+4.7%), from €112,353 to €117,607
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 | €2,130,155 | €2,264,433 | +€134,278 | +6.3% |
| Fixed assets | 21/28 | €1,009,230 | €891,623 | -€117,607 | -11.7% |
| Intangible fixed assets | 21 | €250 | €6 | -€244 | -97.6% |
| Tangible fixed assets | 22/27 | €1,008,650 | €891,287 | -€117,363 | -11.6% |
| Land and buildings | 22 | €952,987 | €849,735 | -€103,253 | -10.8% |
| Plant, machinery and equipment | 23 | €4,662 | €2,387 | -€2,274 | -48.8% |
| Furniture and vehicles | 24 | €51,001 | €39,165 | -€11,836 | -23.2% |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €1,120,925 | €1,372,809 | +€251,884 | +22.5% |
| Amounts receivable within one year | 40/41 | €128,560 | €134,931 | +€6,371 | +5.0% |
| Trade receivables | 40 | €126,656 | €100,349 | -€26,306 | -20.8% |
| Other amounts receivable | 41 | €1,904 | €34,581 | +€32,677 | +1,716% |
| Current investments | 50/53 | €262,645 | €854,548 | +€591,903 | +225% |
| Cash at bank and in hand | 54/58 | €729,720 | €383,331 | -€346,390 | -47.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,130,155 | €2,264,433 | +€134,278 | +6.3% |
| Equity | 10/15 | €2,023,727 | €2,028,323 | +€4,596 | +0.2% |
| Contributions | 10/11 | €31,430 | €31,430 | = | 0.0% |
| Reserves | 13 | €1,992,297 | €1,996,893 | +€4,596 | +0.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €211,800 | €211,800 | +€0 | 0.0% |
| Distributable reserves | 133 | €1,780,497 | €1,785,093 | +€4,596 | +0.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €106,428 | €236,109 | +€129,681 | +122% |
| Amounts payable within one year | 42/48 | €106,428 | €236,109 | +€129,681 | +122% |
| Financial debts | 43 | €2,238 | €1,713 | -€525 | -23.4% |
| Credit institutions | 430/8 | €2,238 | €1,713 | -€525 | -23.4% |
| Trade debts | 44 | €8,661 | €941 | -€7,719 | -89.1% |
| Suppliers | 440/4 | €8,661 | €941 | -€7,719 | -89.1% |
| Taxes, remuneration and social security | 45 | €14,864 | €18,725 | +€3,861 | +26.0% |
| Taxes | 450/3 | €14,864 | €18,725 | +€3,861 | +26.0% |
| Other amounts payable | 47/48 | €80,665 | €214,730 | +€134,065 | +166% |
| Non-recurring operating income | 76A | - | €50 | +€50 | |
| Remuneration, social security and pensions | 62 | €63 | €164 | +€101 | +160% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,353 | €117,607 | +€5,253 | +4.7% |
| Other operating charges | 640/8 | €8,229 | €7,738 | -€491 | -6.0% |
| Gross operating margin | 9900 | €431,914 | €434,106 | +€2,192 | +0.5% |
| Operating profit (loss) | 9901 | €311,268 | €308,597 | -€2,671 | -0.9% |
| Financial income | 75/76B | €12,856 | €4,574 | -€8,282 | -64.4% |
| Recurring financial income | 75 | €12,856 | €4,574 | -€8,282 | -64.4% |
| Financial charges | 65/66B | €4,885 | €1,272 | -€3,613 | -74.0% |
| Recurring financial charges | 65 | €4,885 | €1,272 | -€3,613 | -74.0% |
| Profit (loss) for the period before taxes | 9903 | €319,240 | €311,900 | -€7,340 | -2.3% |
| Income taxes | 67/77 | €108,644 | €96,777 | -€11,867 | -10.9% |
| Profit (loss) for the period | 9904 | €210,595 | €215,123 | +€4,527 | +2.1% |
| Transfer to tax-exempt reserves | 689 | €0 | €84,200 | +€84,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €210,595 | €130,923 | -€79,673 | -37.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.