a.sierplant.be: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
a.sierplant.be
Largest movements
- Receivables within one year +€27,162
up €27,162 (+321%), from €8,450 to €35,612
of which Trade receivables: +€25,073
- Stocks and contracts +€10,168
up €10,168 (+28.3%), from €35,955 to €46,123
- Cash -€8,328
down €8,328 (-58.6%), from €14,212 to €5,884
mainly Receivables within one year (-€27,162) and Investment in fixed assets (net) (-€24,576)
- Other debts +€40,640
up €40,640 (+29.4%), from €138,102 to €178,741
- Debts after one year -€13,211
down €13,211 (-20.7%), from €63,703 to €50,492
- Trade debts +€12,000
up €12,000 (+57.2%), from €20,983 to €32,983
- Profit (loss) carried forward -€5,758
new in 2025: -€5,758
- Gross operating margin -€12,448
down €12,448 (-32.6%), from €38,141 to €25,693
- Staff costs -€10,138
down €10,138 (-91.9%), from €11,036 to €898
- Depreciation +€3,929
up €3,929 (+19.5%), from €20,115 to €24,044
- Financial charges +€1,538
up €1,538 (+84.5%), from €1,820 to €3,358
- Taxes -€1,011
down €1,011 (-100%), from €1,011 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €271,637 | €302,320 | +€30,682 | +11.3% |
| Fixed assets | 21/28 | €210,714 | €211,245 | +€532 | +0.3% |
| Tangible fixed assets | 22/27 | €210,714 | €211,245 | +€532 | +0.3% |
| Land and buildings | 22 | €165,459 | €156,449 | -€9,010 | -5.4% |
| Plant, machinery and equipment | 23 | €35,410 | €49,728 | +€14,317 | +40.4% |
| Furniture and vehicles | 24 | €9,844 | €5,069 | -€4,776 | -48.5% |
| Current assets | 29/58 | €60,923 | €91,074 | +€30,151 | +49.5% |
| Stocks and contracts in progress | 3 | €35,955 | €46,123 | +€10,168 | +28.3% |
| Stocks | 30/36 | €35,955 | €46,123 | +€10,168 | +28.3% |
| Amounts receivable within one year | 40/41 | €8,450 | €35,612 | +€27,162 | +321% |
| Trade receivables | 40 | €6,102 | €31,175 | +€25,073 | +411% |
| Other amounts receivable | 41 | €2,348 | €4,437 | +€2,089 | +89.0% |
| Cash at bank and in hand | 54/58 | €14,212 | €5,884 | -€8,328 | -58.6% |
| Deferred charges and accrued income | 490/1 | €2,306 | €3,456 | +€1,150 | +49.9% |
| Total equity and liabilities | 10/49 | €271,637 | €302,320 | +€30,682 | +11.3% |
| Equity | 10/15 | €31,303 | €25,546 | -€5,758 | -18.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,303 | €26,303 | = | 0.0% |
| Distributable reserves | 133 | €26,303 | €26,303 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,758 | -€5,758 | |
| Amounts payable | 17/49 | €240,334 | €276,774 | +€36,440 | +15.2% |
| Amounts payable after more than one year | 17 | €63,703 | €50,492 | -€13,211 | -20.7% |
| Financial debts | 170/4 | €63,703 | €50,492 | -€13,211 | -20.7% |
| Amounts payable within one year | 42/48 | €176,631 | €226,282 | +€49,651 | +28.1% |
| Current portion of amounts payable after more than one year | 42 | €14,443 | €13,530 | -€913 | -6.3% |
| Trade debts | 44 | €20,983 | €32,983 | +€12,000 | +57.2% |
| Suppliers | 440/4 | €20,983 | €32,983 | +€12,000 | +57.2% |
| Taxes, remuneration and social security | 45 | €3,104 | €1,028 | -€2,076 | -66.9% |
| Taxes | 450/3 | €1,011 | €1,028 | +€17 | +1.7% |
| Remuneration and social security | 454/9 | €2,093 | €0 | -€2,093 | -100% |
| Other amounts payable | 47/48 | €138,102 | €178,741 | +€40,640 | +29.4% |
| Remuneration, social security and pensions | 62 | €11,036 | €898 | -€10,138 | -91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,115 | €24,044 | +€3,929 | +19.5% |
| Other operating charges | 640/8 | €4,228 | €3,432 | -€796 | -18.8% |
| Gross operating margin | 9900 | €38,141 | €25,693 | -€12,448 | -32.6% |
| Operating profit (loss) | 9901 | €2,761 | -€2,682 | -€5,443 | |
| Financial income | 75/76B | €578 | €283 | -€295 | -51.0% |
| Recurring financial income | 75 | €578 | €283 | -€295 | -51.0% |
| Financial charges | 65/66B | €1,820 | €3,358 | +€1,538 | +84.5% |
| Recurring financial charges | 65 | €1,820 | €3,358 | +€1,538 | +84.5% |
| Profit (loss) for the period before taxes | 9903 | €1,518 | -€5,758 | -€7,276 | |
| Income taxes | 67/77 | €1,011 | €0 | -€1,011 | -100% |
| Profit (loss) for the period | 9904 | €508 | -€5,758 | -€6,265 | |
| Profit (loss) for the period to be appropriated | 9905 | €508 | -€5,758 | -€6,265 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.