SIANACARE: 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.
SIANACARE
Largest movements
- Cash -€4,399
down €4,399 (-32.3%), from €13,601 to €9,202
mainly Net result for the year (-€17,148) and Tax, wage and social debts (-€1,727)
- Intangible fixed assets -€2,333
down €2,333 (-44.5%), from €5,242 to €2,909
- Receivables within one year -€2,019
down €2,019 (-100%), from €2,019 to €0
- Profit (loss) carried forward -€17,148
down €17,148 (-89.9%), from -€19,081 to -€36,229
- Trade debts +€5,271
up €5,271 (+109%), from €4,847 to €10,118
- Other debts +€5,112
up €5,112 (+2,807%), from €182 to €5,294
- Tax, wage and social debts -€1,727
down €1,727 (-6.4%), from €26,944 to €25,216
of which Remuneration and social security: -€3,058
- Gross operating margin +€10,858
up €10,858 (+12.7%), from €85,741 to €96,599
- Staff costs +€5,100
up €5,100 (+5.7%), from €88,945 to €94,045
- Financial charges +€1,961
up €1,961 (+14.2%), from €13,809 to €15,771
- Depreciation +€1,137
up €1,137 (+52.5%), from €2,167 to €3,304
- Other operating charges +€1,000
new in 2024: €1,000
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 | €35,892 | €27,400 | -€8,492 | -23.7% |
| Fixed assets | 21/28 | €19,951 | €17,776 | -€2,174 | -10.9% |
| Intangible fixed assets | 21 | €5,242 | €2,909 | -€2,333 | -44.5% |
| Tangible fixed assets | 22/27 | €1,619 | €1,777 | +€159 | +9.8% |
| Furniture and vehicles | 24 | - | €835 | +€835 | |
| Other tangible fixed assets | 26 | €1,619 | €943 | -€676 | -41.8% |
| Financial fixed assets | 28 | €13,090 | €13,090 | = | 0.0% |
| Current assets | 29/58 | €15,941 | €9,624 | -€6,318 | -39.6% |
| Amounts receivable within one year | 40/41 | €2,019 | €0 | -€2,019 | -100% |
| Trade receivables | 40 | €2,019 | €0 | -€2,019 | -100% |
| Cash at bank and in hand | 54/58 | €13,601 | €9,202 | -€4,399 | -32.3% |
| Deferred charges and accrued income | 490/1 | €321 | €421 | +€100 | +31.0% |
| Total equity and liabilities | 10/49 | €35,892 | €27,400 | -€8,492 | -23.7% |
| Equity | 10/15 | €3,919 | -€13,229 | -€17,148 | |
| Contributions | 10/11 | €23,000 | €23,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,081 | -€36,229 | -€17,148 | -89.9% |
| Amounts payable | 17/49 | €31,973 | €40,629 | +€8,655 | +27.1% |
| Amounts payable within one year | 42/48 | €31,973 | €40,629 | +€8,655 | +27.1% |
| Trade debts | 44 | €4,847 | €10,118 | +€5,271 | +109% |
| Suppliers | 440/4 | €4,847 | €10,118 | +€5,271 | +109% |
| Taxes, remuneration and social security | 45 | €26,944 | €25,216 | -€1,727 | -6.4% |
| Taxes | 450/3 | €3,097 | €4,428 | +€1,330 | +43.0% |
| Remuneration and social security | 454/9 | €23,847 | €20,789 | -€3,058 | -12.8% |
| Other amounts payable | 47/48 | €182 | €5,294 | +€5,112 | +2,807% |
| Remuneration, social security and pensions | 62 | €88,945 | €94,045 | +€5,100 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,167 | €3,304 | +€1,137 | +52.5% |
| Other operating charges | 640/8 | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | €85,741 | €96,599 | +€10,858 | +12.7% |
| Operating profit (loss) | 9901 | -€5,371 | -€1,750 | +€3,621 | +67.4% |
| Financial income | 75/76B | €99 | €373 | +€274 | +276% |
| Recurring financial income | 75 | €99 | €373 | +€274 | +276% |
| Financial charges | 65/66B | €13,809 | €15,771 | +€1,961 | +14.2% |
| Recurring financial charges | 65 | €13,809 | €15,771 | +€1,961 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,081 | -€17,148 | +€1,933 | +10.1% |
| Profit (loss) for the period | 9904 | -€19,081 | -€17,148 | +€1,933 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,081 | -€17,148 | +€1,933 | +10.1% |
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 14 October 2026 via checked.be.