Sia Store: what changed
Two fiscal 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 Store
Largest movements
- Cash -€14,926
down €14,926 (-13.8%), from €108,168 to €93,243
mainly Tax, wage and social debts (-€27,547) and Investment in fixed assets (net) (-€12,468)
- Stocks and contracts -€8,445
down €8,445 (-7.7%), from €109,230 to €100,785
- Receivables within one year +€7,786
up €7,786 (+857.3%), from €908 to €8,694
- Tangible fixed assets +€2,713
up €2,713 (+6.4%), from €42,345 to €45,057
of which Other tangible fixed assets: +€2,626
- Tax, wage and social debts -€27,547
down €27,547 (-57.3%), from €48,069 to €20,522
of which Taxes: -€29,699
- Reserves +€14,834
up €14,834 (+9.1%), from €163,763 to €178,596
- Gross operating margin -€32,566
down €32,566 (-44.5%), from €73,263 to €40,696
- Taxes -€10,577
down €10,577 (-62.7%), from €16,883 to €6,306
- Staff costs +€3,304
up €3,304 (+52.0%), from €6,359 to €9,663
- Financial charges +€2,593
up €2,593 (+1741.4%), from €149 to €2,742
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.
Cash bridge derived
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 | €260,651 | €247,779 | -€12,872 | -4.9% |
| Fixed assets | 21/28 | €42,345 | €45,057 | +€2,713 | +6.4% |
| Tangible fixed assets | 22/27 | €42,345 | €45,057 | +€2,713 | +6.4% |
| Furniture and vehicles | 24 | €896 | €983 | +€87 | +9.7% |
| Other tangible fixed assets | 26 | €41,448 | €44,074 | +€2,626 | +6.3% |
| Current assets | 29/58 | €218,306 | €202,722 | -€15,585 | -7.1% |
| Stocks and contracts in progress | 3 | €109,230 | €100,785 | -€8,445 | -7.7% |
| Stocks | 30/36 | €109,230 | €100,785 | -€8,445 | -7.7% |
| Amounts receivable within one year | 40/41 | €908 | €8,694 | +€7,786 | +857.3% |
| Other amounts receivable | 41 | €908 | €8,694 | +€7,786 | +857.3% |
| Cash at bank and in hand | 54/58 | €108,168 | €93,243 | -€14,926 | -13.8% |
| Total equity and liabilities | 10/49 | €260,651 | €247,779 | -€12,872 | -4.9% |
| Equity | 10/15 | €193,763 | €208,596 | +€14,834 | +7.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €163,763 | €178,596 | +€14,834 | +9.1% |
| Distributable reserves | 133 | €163,763 | €178,596 | +€14,834 | +9.1% |
| Profit (loss) carried forward | 14 | €0 | - | -€0 | |
| Amounts payable | 17/49 | €66,888 | €39,182 | -€27,706 | -41.4% |
| Amounts payable within one year | 42/48 | €65,436 | €39,182 | -€26,254 | -40.1% |
| Trade debts | 44 | €13,673 | €13,486 | -€188 | -1.4% |
| Suppliers | 440/4 | €13,673 | €13,486 | -€188 | -1.4% |
| Taxes, remuneration and social security | 45 | €48,069 | €20,522 | -€27,547 | -57.3% |
| Taxes | 450/3 | €47,626 | €17,928 | -€29,699 | -62.4% |
| Remuneration and social security | 454/9 | €443 | €2,595 | +€2,152 | +485.5% |
| Other amounts payable | 47/48 | €3,693 | €5,175 | +€1,481 | +40.1% |
| Accrued charges and deferred income | 492/3 | €1,452 | - | -€1,452 | |
| Remuneration, social security and pensions | 62 | €6,359 | €9,663 | +€3,304 | +52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,447 | €9,755 | +€308 | +3.3% |
| Other operating charges | 640/8 | - | €195 | +€195 | |
| Gross operating margin | 9900 | €73,263 | €40,696 | -€32,566 | -44.5% |
| Operating profit (loss) | 9901 | €57,457 | €21,083 | -€36,373 | -63.3% |
| Financial income | 75/76B | €2,719 | €2,797 | +€79 | +2.9% |
| Recurring financial income | 75 | €2,719 | €2,797 | +€79 | +2.9% |
| Financial charges | 65/66B | €149 | €2,742 | +€2,593 | +1741.4% |
| Recurring financial charges | 65 | €149 | €2,742 | +€2,593 | +1741.4% |
| Profit (loss) for the period before taxes | 9903 | €60,026 | €21,139 | -€38,887 | -64.8% |
| Income taxes | 67/77 | €16,883 | €6,306 | -€10,577 | -62.7% |
| Profit (loss) for the period | 9904 | €43,143 | €14,834 | -€28,310 | -65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,143 | €14,834 | -€28,310 | -65.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.