Si Bon: 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.
Si Bon
Largest movements
- Receivables within one year +€68,728
up €68,728 (+1,239%), from €5,548 to €74,276
of which Trade receivables: +€71,174
- Cash -€23,957
down €23,957 (-84.7%), from €28,287 to €4,330
mainly Receivables within one year (-€68,728) and Investment in fixed assets (net) (-€3,150)
- Tangible fixed assets -€10,965
down €10,965 (-27.0%), from €40,647 to €29,682
of which Land and buildings: -€9,723
- Financial fixed assets +€3,150
up €3,150 (+828%), from €380 to €3,530
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Other debts +€8,988
up €8,988 (+337%), from €2,667 to €11,655
- Tax, wage and social debts +€8,607
up €8,607 (+60.0%), from €14,341 to €22,948
of which Remuneration and social security: +€10,680
- Trade debts +€6,457
up €6,457 (+135%), from €4,788 to €11,245
- Staff costs +€31,835
up €31,835 (+30.1%), from €105,603 to €137,438
- Gross operating margin +€22,534
up €22,534 (+17.2%), from €131,136 to €153,670
- Financial charges -€7,750
down €7,750 (-87.3%), from €8,881 to €1,132
- Depreciation -€1,903
down €1,903 (-14.8%), from €12,868 to €10,965
- Other operating charges +€1,900
up €1,900 (+122%), from €1,553 to €3,453
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,862 | €111,818 | +€36,956 | +49.4% |
| Fixed assets | 21/28 | €41,028 | €33,212 | -€7,815 | -19.0% |
| Tangible fixed assets | 22/27 | €40,647 | €29,682 | -€10,965 | -27.0% |
| Land and buildings | 22 | €36,784 | €27,062 | -€9,723 | -26.4% |
| Plant, machinery and equipment | 23 | €3,535 | €2,620 | -€915 | -25.9% |
| Furniture and vehicles | 24 | €328 | - | -€328 | |
| Financial fixed assets | 28 | €380 | €3,530 | +€3,150 | +828% |
| Current assets | 29/58 | €33,835 | €78,606 | +€44,771 | +132% |
| Amounts receivable within one year | 40/41 | €5,548 | €74,276 | +€68,728 | +1,239% |
| Trade receivables | 40 | €3,102 | €74,276 | +€71,174 | +2,295% |
| Other amounts receivable | 41 | €2,446 | - | -€2,446 | |
| Cash at bank and in hand | 54/58 | €28,287 | €4,330 | -€23,957 | -84.7% |
| Total equity and liabilities | 10/49 | €74,862 | €111,818 | +€36,956 | +49.4% |
| Equity | 10/15 | €45,368 | €58,272 | +€12,904 | +28.4% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Capital | 10 | €6,200 | €18,600 | +€12,400 | +200% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Legal reserve | 130 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,918 | €39,422 | +€504 | +1.3% |
| Amounts payable | 17/49 | €29,494 | €53,546 | +€24,052 | +81.5% |
| Amounts payable within one year | 42/48 | €29,494 | €53,546 | +€24,052 | +81.5% |
| Financial debts | 43 | €7,697 | €7,697 | = | 0.0% |
| Credit institutions | 430/8 | €7,697 | €7,697 | = | 0.0% |
| Trade debts | 44 | €4,788 | €11,245 | +€6,457 | +135% |
| Suppliers | 440/4 | €4,788 | €11,245 | +€6,457 | +135% |
| Taxes, remuneration and social security | 45 | €14,341 | €22,948 | +€8,607 | +60.0% |
| Taxes | 450/3 | €9,033 | €6,960 | -€2,073 | -22.9% |
| Remuneration and social security | 454/9 | €5,309 | €15,988 | +€10,680 | +201% |
| Other amounts payable | 47/48 | €2,667 | €11,655 | +€8,988 | +337% |
| Remuneration, social security and pensions | 62 | €105,603 | €137,438 | +€31,835 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,868 | €10,965 | -€1,903 | -14.8% |
| Other operating charges | 640/8 | €1,553 | €3,453 | +€1,900 | +122% |
| Gross operating margin | 9900 | €131,136 | €153,670 | +€22,534 | +17.2% |
| Operating profit (loss) | 9901 | €11,112 | €1,814 | -€9,297 | -83.7% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €8,881 | €1,132 | -€7,750 | -87.3% |
| Recurring financial charges | 65 | €8,881 | €1,132 | -€7,750 | -87.3% |
| Profit (loss) for the period before taxes | 9903 | €2,230 | €684 | -€1,546 | -69.3% |
| Income taxes | 67/77 | €501 | €180 | -€321 | -64.1% |
| Profit (loss) for the period | 9904 | €1,729 | €504 | -€1,225 | -70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,729 | €504 | -€1,225 | -70.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.