Sia-Group: 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-Group
Largest movements
- Deferred charges and accrued income -€22,092
down €22,092 (-75.7%), from €29,191 to €7,099
- Cash +€8,657
up €8,657 (+10,303%), from €84 to €8,741
mainly Deferred charges and accrued income (+€22,092) and Depreciation (+€3,190)
- Receivables within one year +€7,985
up €7,985 (+724%), from €1,102 to €9,087
of which Trade receivables: +€8,200
- Tangible fixed assets +€5,310
new in 2025: €5,310
- Profit (loss) carried forward +€3,028
up €3,028 (+18.7%), from €16,232 to €19,261
- Tax, wage and social debts -€2,856
down €2,856 (-68.3%), from €4,179 to €1,323
- Trade debts -€1,433
down €1,433 (-90.9%), from €1,577 to €144
- Other debts +€929
up €929 (+12.9%), from €7,180 to €8,109
- Gross operating margin -€11,802
down €11,802 (-57.6%), from €20,491 to €8,689
- Depreciation +€3,190
new in 2025: €3,190
- Taxes -€3,019
down €3,019 (-72.2%), from €4,179 to €1,160
- Financial charges +€877
up €877 (+7,629%), from €12 to €889
- Other operating charges +€354
up €354 (+520%), from €68 to €422
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 | €30,377 | €30,236 | -€141 | -0.5% |
| Fixed assets | 21/28 | - | €5,310 | +€5,310 | |
| Tangible fixed assets | 22/27 | - | €5,310 | +€5,310 | |
| Furniture and vehicles | 24 | - | €5,310 | +€5,310 | |
| Current assets | 29/58 | €30,377 | €24,927 | -€5,450 | -17.9% |
| Amounts receivable within one year | 40/41 | €1,102 | €9,087 | +€7,985 | +724% |
| Trade receivables | 40 | - | €8,200 | +€8,200 | |
| Other amounts receivable | 41 | €1,102 | €887 | -€215 | -19.5% |
| Cash at bank and in hand | 54/58 | €84 | €8,741 | +€8,657 | +10,303% |
| Deferred charges and accrued income | 490/1 | €29,191 | €7,099 | -€22,092 | -75.7% |
| Total equity and liabilities | 10/49 | €30,377 | €30,236 | -€141 | -0.5% |
| Equity | 10/15 | €17,232 | €20,261 | +€3,028 | +17.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,232 | €19,261 | +€3,028 | +18.7% |
| Amounts payable | 17/49 | €13,145 | €9,976 | -€3,169 | -24.1% |
| Amounts payable within one year | 42/48 | €12,936 | €9,576 | -€3,361 | -26.0% |
| Trade debts | 44 | €1,577 | €144 | -€1,433 | -90.9% |
| Suppliers | 440/4 | €1,577 | €144 | -€1,433 | -90.9% |
| Taxes, remuneration and social security | 45 | €4,179 | €1,323 | -€2,856 | -68.3% |
| Taxes | 450/3 | €4,179 | €1,323 | -€2,856 | -68.3% |
| Other amounts payable | 47/48 | €7,180 | €8,109 | +€929 | +12.9% |
| Accrued charges and deferred income | 492/3 | €208 | €400 | +€192 | +91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,190 | +€3,190 | |
| Other operating charges | 640/8 | €68 | €422 | +€354 | +520% |
| Gross operating margin | 9900 | €20,491 | €8,689 | -€11,802 | -57.6% |
| Operating profit (loss) | 9901 | €20,423 | €5,077 | -€15,346 | -75.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €12 | €889 | +€877 | +7,629% |
| Recurring financial charges | 65 | €12 | €889 | +€877 | +7,629% |
| Profit (loss) for the period before taxes | 9903 | €20,412 | €4,189 | -€16,223 | -79.5% |
| Income taxes | 67/77 | €4,179 | €1,160 | -€3,019 | -72.2% |
| Profit (loss) for the period | 9904 | €16,232 | €3,028 | -€13,204 | -81.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,232 | €3,028 | -€13,204 | -81.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.