Sia Consultancy: 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.
Sia Consultancy
Largest movements
- Cash +€153,701
up €153,701 (+170%), from €90,532 to €244,233
mainly Net result for the year (+€101,240) and Current investments (+€101,199)
- Current investments -€101,199
down €101,199 (-100%), from €101,199 to €0
- Receivables within one year +€54,284
up €54,284 (+204%), from €26,600 to €80,884
of which Trade receivables: +€54,397
- Tangible fixed assets -€30,359
down €30,359 (-22.9%), from €132,369 to €102,009
of which Land and buildings: -€22,211
- Other debts +€34,510
up €34,510 (+27.1%), from €127,213 to €161,723
- Reserves +€33,500
up €33,500 (+23.9%), from €140,260 to €173,760
- Tax, wage and social debts +€8,557
up €8,557 (+128%), from €6,678 to €15,235
of which Taxes: +€8,557
- Gross operating margin +€80,803
up €80,803 (+79.5%), from €101,694 to €182,498
- Taxes +€25,817
up €25,817 (+155%), from €16,615 to €42,431
- Depreciation -€5,588
down €5,588 (-15.5%), from €35,948 to €30,359
- Financial charges -€2,167
down €2,167 (-20.6%), from €10,507 to €8,341
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 | €351,208 | €427,350 | +€76,142 | +21.7% |
| Fixed assets | 21/28 | €132,369 | €102,009 | -€30,359 | -22.9% |
| Tangible fixed assets | 22/27 | €132,369 | €102,009 | -€30,359 | -22.9% |
| Land and buildings | 22 | €88,845 | €66,634 | -€22,211 | -25.0% |
| Plant, machinery and equipment | 23 | €2,953 | €2,621 | -€332 | -11.2% |
| Furniture and vehicles | 24 | €5,749 | €3,390 | -€2,359 | -41.0% |
| Other tangible fixed assets | 26 | €34,822 | €29,364 | -€5,457 | -15.7% |
| Current assets | 29/58 | €218,839 | €325,341 | +€106,502 | +48.7% |
| Amounts receivable within one year | 40/41 | €26,600 | €80,884 | +€54,284 | +204% |
| Trade receivables | 40 | €24,892 | €79,289 | +€54,397 | +219% |
| Other amounts receivable | 41 | €1,708 | €1,596 | -€113 | -6.6% |
| Current investments | 50/53 | €101,199 | €0 | -€101,199 | -100% |
| Cash at bank and in hand | 54/58 | €90,532 | €244,233 | +€153,701 | +170% |
| Deferred charges and accrued income | 490/1 | €507 | €223 | -€284 | -56.0% |
| Total equity and liabilities | 10/49 | €351,208 | €427,350 | +€76,142 | +21.7% |
| Equity | 10/15 | €206,249 | €239,989 | +€33,740 | +16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €140,260 | €173,760 | +€33,500 | +23.9% |
| Distributable reserves | 133 | €140,260 | €173,760 | +€33,500 | +23.9% |
| Profit (loss) carried forward | 14 | €47,389 | €47,629 | +€240 | +0.5% |
| Amounts payable | 17/49 | €144,959 | €187,361 | +€42,402 | +29.3% |
| Amounts payable within one year | 42/48 | €134,488 | €178,979 | +€44,491 | +33.1% |
| Trade debts | 44 | €597 | €2,021 | +€1,424 | +238% |
| Suppliers | 440/4 | €597 | €2,021 | +€1,424 | +238% |
| Taxes, remuneration and social security | 45 | €6,678 | €15,235 | +€8,557 | +128% |
| Taxes | 450/3 | €4,078 | €12,635 | +€8,557 | +210% |
| Remuneration and social security | 454/9 | €2,600 | €2,600 | = | 0.0% |
| Other amounts payable | 47/48 | €127,213 | €161,723 | +€34,510 | +27.1% |
| Accrued charges and deferred income | 492/3 | €10,470 | €8,382 | -€2,089 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,948 | €30,359 | -€5,588 | -15.5% |
| Other operating charges | 640/8 | €2,540 | €2,474 | -€67 | -2.6% |
| Gross operating margin | 9900 | €101,694 | €182,498 | +€80,803 | +79.5% |
| Operating profit (loss) | 9901 | €63,206 | €149,665 | +€86,458 | +137% |
| Financial income | 75/76B | €2,396 | €2,347 | -€49 | -2.0% |
| Recurring financial income | 75 | €2,396 | €2,347 | -€49 | -2.0% |
| Financial charges | 65/66B | €10,507 | €8,341 | -€2,167 | -20.6% |
| Recurring financial charges | 65 | €10,507 | €8,341 | -€2,167 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €55,095 | €143,671 | +€88,576 | +161% |
| Income taxes | 67/77 | €16,615 | €42,431 | +€25,817 | +155% |
| Profit (loss) for the period | 9904 | €38,481 | €101,240 | +€62,760 | +163% |
| Profit (loss) for the period to be appropriated | 9905 | €38,481 | €101,240 | +€62,760 | +163% |
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 15 October 2026 via checked.be.