RETAIL SIJSELE: 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.
RETAIL SIJSELE
Largest movements
- Tangible fixed assets -€35,591
down €35,591 (-16.7%), from €213,415 to €177,824
of which Plant, machinery and equipment: -€35,473
- Receivables within one year +€27,065
up €27,065 (+204%), from €13,240 to €40,305
of which Trade receivables: +€30,903
- Intangible fixed assets -€17,500
down €17,500 (-15.3%), from €114,301 to €96,801
- Stocks and contracts -€16,046
down €16,046 (-7.1%), from €227,601 to €211,555
- Cash +€14,486
up €14,486 (+27.4%), from €52,806 to €67,292
mainly Depreciation (+€71,366) and Other debts (+€50,149)
- Debts after one year -€61,790
down €61,790 (-33.8%), from €182,903 to €121,113
- Other debts +€50,149
up €50,149 (+28.8%), from €173,902 to €224,051
- Trade debts -€14,344
down €14,344 (-3.9%), from €371,165 to €356,821
- Accrued charges and deferred income +€13,149
new in 2025: €13,149
- Gross operating margin +€49,872
up €49,872 (+26.7%), from €186,751 to €236,623
- Financial income +€14,157
up €14,157 (+47,189,800%), from €0 to €14,157
- Staff costs +€13,549
up €13,549 (+9.7%), from €140,163 to €153,711
- Other operating charges -€10,886
down €10,886 (-82.3%), from €13,221 to €2,335
- Financial charges +€3,969
up €3,969 (+17.7%), from €22,470 to €26,439
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 | €621,913 | €598,611 | -€23,302 | -3.7% |
| Fixed assets | 21/28 | €328,266 | €275,176 | -€53,091 | -16.2% |
| Intangible fixed assets | 21 | €114,301 | €96,801 | -€17,500 | -15.3% |
| Tangible fixed assets | 22/27 | €213,415 | €177,824 | -€35,591 | -16.7% |
| Plant, machinery and equipment | 23 | €212,692 | €177,219 | -€35,473 | -16.7% |
| Furniture and vehicles | 24 | €723 | €605 | -€117 | -16.2% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €293,647 | €323,435 | +€29,788 | +10.1% |
| Stocks and contracts in progress | 3 | €227,601 | €211,555 | -€16,046 | -7.1% |
| Stocks | 30/36 | €227,601 | €211,555 | -€16,046 | -7.1% |
| Amounts receivable within one year | 40/41 | €13,240 | €40,305 | +€27,065 | +204% |
| Trade receivables | 40 | €5,211 | €36,114 | +€30,903 | +593% |
| Other amounts receivable | 41 | €8,029 | €4,191 | -€3,839 | -47.8% |
| Cash at bank and in hand | 54/58 | €52,806 | €67,292 | +€14,486 | +27.4% |
| Deferred charges and accrued income | 490/1 | - | €4,283 | +€4,283 | |
| Total equity and liabilities | 10/49 | €621,913 | €598,611 | -€23,302 | -3.7% |
| Equity | 10/15 | -€184,766 | -€187,837 | -€3,071 | -1.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€234,766 | -€237,837 | -€3,071 | -1.3% |
| Amounts payable | 17/49 | €806,679 | €786,448 | -€20,231 | -2.5% |
| Amounts payable after more than one year | 17 | €182,903 | €121,113 | -€61,790 | -33.8% |
| Financial debts | 170/4 | €182,903 | €121,113 | -€61,790 | -33.8% |
| Amounts payable within one year | 42/48 | €623,776 | €652,186 | +€28,410 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €64,699 | €61,790 | -€2,909 | -4.5% |
| Trade debts | 44 | €371,165 | €356,821 | -€14,344 | -3.9% |
| Suppliers | 440/4 | €371,165 | €356,821 | -€14,344 | -3.9% |
| Taxes, remuneration and social security | 45 | €14,010 | €9,523 | -€4,486 | -32.0% |
| Taxes | 450/3 | €302 | €1,664 | +€1,362 | +450% |
| Remuneration and social security | 454/9 | €13,708 | €7,859 | -€5,849 | -42.7% |
| Other amounts payable | 47/48 | €173,902 | €224,051 | +€50,149 | +28.8% |
| Accrued charges and deferred income | 492/3 | - | €13,149 | +€13,149 | |
| Remuneration, social security and pensions | 62 | €140,163 | €153,711 | +€13,549 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,354 | €71,366 | +€1,012 | +1.4% |
| Other operating charges | 640/8 | €13,221 | €2,335 | -€10,886 | -82.3% |
| Gross operating margin | 9900 | €186,751 | €236,623 | +€49,872 | +26.7% |
| Operating profit (loss) | 9901 | -€36,986 | €9,211 | +€46,197 | |
| Financial income | 75/76B | €0 | €14,157 | +€14,157 | +47,189,800% |
| Recurring financial income | 75 | €0 | €14,157 | +€14,157 | +47,189,800% |
| Financial charges | 65/66B | €22,470 | €26,439 | +€3,969 | +17.7% |
| Recurring financial charges | 65 | €22,470 | €26,439 | +€3,969 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | -€59,456 | -€3,071 | +€56,385 | +94.8% |
| Profit (loss) for the period | 9904 | -€59,456 | -€3,071 | +€56,385 | +94.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€59,456 | -€3,071 | +€56,385 | +94.8% |
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 29 October 2026 via checked.be.