SIAL BROS.: 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.
SIAL BROS.
Largest movements
- Receivables within one year -€73,199
down €73,199 (-47.7%), from €153,470 to €80,271
of which Other amounts receivable: -€105,181
- Stocks and contracts +€61,793
up €61,793 (+79.5%), from €77,681 to €139,474
- Cash +€8,663
up €8,663 (+148%), from €5,865 to €14,529
mainly Receivables within one year (+€73,199) and Trade debts (+€32,768)
- Tangible fixed assets +€3,950
up €3,950 (+5.5%), from €71,483 to €75,432
of which Furniture and vehicles: +€4,135
- Trade debts +€32,768
up €32,768 (+37.2%), from €88,012 to €120,780
- Debts after one year -€15,874
down €15,874 (-23.7%), from €67,060 to €51,186
- Tax, wage and social debts -€14,488
down €14,488 (-32.8%), from €44,123 to €29,635
of which Remuneration and social security: -€17,500
- Gross operating margin +€16,531
up €16,531 (+33.7%), from €49,089 to €65,620
- Taxes -€15,006
down €15,006 (-98.4%), from €15,251 to €245
- Financial charges -€4,142
down €4,142 (-38.7%), from €10,710 to €6,568
- Staff costs +€1,818
up €1,818 (+3.8%), from €47,570 to €49,388
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 | €317,609 | €320,534 | +€2,925 | +0.9% |
| Fixed assets | 21/28 | €80,380 | €83,258 | +€2,878 | +3.6% |
| Intangible fixed assets | 21 | €6,596 | €5,524 | -€1,071 | -16.2% |
| Tangible fixed assets | 22/27 | €71,483 | €75,432 | +€3,950 | +5.5% |
| Land and buildings | 22 | €71,152 | €67,552 | -€3,600 | -5.1% |
| Plant, machinery and equipment | 23 | €210 | €3,625 | +€3,414 | +1,622% |
| Furniture and vehicles | 24 | €120 | €4,255 | +€4,135 | +3,443% |
| Financial fixed assets | 28 | €2,302 | €2,302 | = | 0.0% |
| Current assets | 29/58 | €237,229 | €237,276 | +€47 | 0.0% |
| Stocks and contracts in progress | 3 | €77,681 | €139,474 | +€61,793 | +79.5% |
| Stocks | 30/36 | €77,681 | €139,474 | +€61,793 | +79.5% |
| Amounts receivable within one year | 40/41 | €153,470 | €80,271 | -€73,199 | -47.7% |
| Trade receivables | 40 | €28,443 | €60,426 | +€31,982 | +112% |
| Other amounts receivable | 41 | €125,027 | €19,845 | -€105,181 | -84.1% |
| Cash at bank and in hand | 54/58 | €5,865 | €14,529 | +€8,663 | +148% |
| Deferred charges and accrued income | 490/1 | €213 | €3,003 | +€2,790 | +1,310% |
| Total equity and liabilities | 10/49 | €317,609 | €320,534 | +€2,925 | +0.9% |
| Equity | 10/15 | €88,853 | €90,733 | +€1,880 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,697 | €11,697 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,837 | €9,837 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,556 | €60,436 | +€1,880 | +3.2% |
| Amounts payable | 17/49 | €228,756 | €229,801 | +€1,045 | +0.5% |
| Amounts payable after more than one year | 17 | €67,060 | €51,186 | -€15,874 | -23.7% |
| Financial debts | 170/4 | €67,060 | €51,186 | -€15,874 | -23.7% |
| Amounts payable within one year | 42/48 | €161,696 | €178,450 | +€16,753 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €22,584 | €19,819 | -€2,765 | -12.2% |
| Financial debts | 43 | €6,977 | €8,216 | +€1,239 | +17.8% |
| Credit institutions | 430/8 | €6,977 | €8,216 | +€1,239 | +17.8% |
| Trade debts | 44 | €88,012 | €120,780 | +€32,768 | +37.2% |
| Suppliers | 440/4 | €88,012 | €120,780 | +€32,768 | +37.2% |
| Taxes, remuneration and social security | 45 | €44,123 | €29,635 | -€14,488 | -32.8% |
| Taxes | 450/3 | €20,608 | €23,620 | +€3,012 | +14.6% |
| Remuneration and social security | 454/9 | €23,515 | €6,015 | -€17,500 | -74.4% |
| Accrued charges and deferred income | 492/3 | - | €165 | +€165 | |
| Remuneration, social security and pensions | 62 | €47,570 | €49,388 | +€1,818 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,504 | €6,017 | +€513 | +9.3% |
| Other operating charges | 640/8 | €1,675 | €1,528 | -€147 | -8.8% |
| Gross operating margin | 9900 | €49,089 | €65,620 | +€16,531 | +33.7% |
| Operating profit (loss) | 9901 | -€5,660 | €8,688 | +€14,348 | |
| Financial income | 75/76B | €2 | €4 | +€2 | +89.2% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +89.2% |
| Financial charges | 65/66B | €10,710 | €6,568 | -€4,142 | -38.7% |
| Recurring financial charges | 65 | €10,710 | €6,568 | -€4,142 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,368 | €2,125 | +€18,492 | |
| Income taxes | 67/77 | €15,251 | €245 | -€15,006 | -98.4% |
| Profit (loss) for the period | 9904 | -€31,619 | €1,880 | +€33,499 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,619 | €1,880 | +€33,499 |
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 26 October 2026 via checked.be.