SIBA 2000: 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.
What changed
SIBA 2000
NACE 70.100, Activities of head offices
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€7,723
2025 · €1.5m-€1.4m
Equity
€450,173
2025 · €442,450+€7,723
Cash
€74,656
2025 · €84,690-€10,035
Balance sheet total
€9.3m
2025 · €10.2m-€890,385
Largest movements
Assets
- Current investments -€499,972
down €499,972 (-100%), from €499,972 to €0
- Financial fixed assets -€380,378
down €380,378 (-3.9%), from €9.6m to €9.2m
Equity and liabilities
- Other debts -€1.4m
down €1.4m (-93.3%), from €1.5m to €98,342
- Current portion of long-term debt +€179,084
up €179,084 (+33.3%), from €537,251 to €716,334
- Debts after one year +€172,936
up €172,936 (+2.3%), from €7.7m to €7.8m
of which Other amounts payable: +€889,271
- Trade debts +€103,248
up €103,248 (+130%), from €79,154 to €182,402
Income statement
- Turnover -€1.5m
down €1.5m (-45.9%), from €3.4m to €1.8m
- Services and other goods -€182,082
down €182,082 (-11.6%), from €1.6m to €1.4m
- Financial charges +€131,145
up €131,145 (+38.3%), from €342,243 to €473,388
- Financial income +€37,616
up €37,616 (+191%), from €19,698 to €57,314
From the 2025 result to the 2026 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.
Result 2025
€1.5m
Turnover
-€1.5m
Services and other goods
+€182,082
Other operating charges
-€2
Financial income
+€37,616
Financial charges
-€131,145
Taxes
-€1,998
Result 2026
€7,723
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€1.2m
Investment
+€880,351
Financing
+€352,020
Cash 2025
€84,690
From operations (derived)
-€1.2m
Net result for the year
+€7,723
Trade debts
+€103,248
Tax, wage and social debts
+€6,810
Other debts
-€1.4m
Investment (derived)
+€880,351
Investment in fixed assets (net)
+€380,378
Current investments
+€499,972
Financing
+€352,020
Debts after one year
+€172,936
Current portion of long-term debt
+€179,084
Cash 2026
€74,656
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,214,719 | €9,324,333 | -€890,385 | -8.7% |
| Fixed assets | 21/28 | €9,630,056 | €9,249,678 | -€380,378 | -3.9% |
| Financial fixed assets | 28 | €9,630,056 | €9,249,678 | -€380,378 | -3.9% |
| Affiliated companies | 280/1 | €9,630,056 | €9,249,678 | -€380,378 | -3.9% |
| Participating interests | 280 | €9,249,678 | €9,249,678 | = | 0.0% |
| Amounts receivable | 281 | €380,378 | €0 | -€380,378 | -100% |
| Current assets | 29/58 | €584,662 | €74,656 | -€510,007 | -87.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €499,972 | €0 | -€499,972 | -100% |
| Other investments | 51/53 | €499,972 | €0 | -€499,972 | -100% |
| Cash at bank and in hand | 54/58 | €84,690 | €74,656 | -€10,035 | -11.8% |
| Total equity and liabilities | 10/49 | €10,214,719 | €9,324,333 | -€890,385 | -8.7% |
| Equity | 10/15 | €442,450 | €450,173 | +€7,723 | +1.7% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €242,450 | €250,173 | +€7,723 | +3.2% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €222,450 | €230,173 | +€7,723 | +3.5% |
| Amounts payable | 17/49 | €9,772,268 | €8,874,160 | -€898,108 | -9.2% |
| Amounts payable after more than one year | 17 | €7,672,517 | €7,845,453 | +€172,936 | +2.3% |
| Financial debts | 170/4 | €2,686,254 | €1,969,919 | -€716,334 | -26.7% |
| Credit institutions | 173 | €2,686,254 | €1,969,919 | -€716,334 | -26.7% |
| Other amounts payable | 178/9 | €4,986,263 | €5,875,534 | +€889,271 | +17.8% |
| Amounts payable within one year | 42/48 | €2,099,751 | €1,028,707 | -€1.1m | -51.0% |
| Current portion of amounts payable after more than one year | 42 | €537,251 | €716,334 | +€179,084 | +33.3% |
| Trade debts | 44 | €79,154 | €182,402 | +€103,248 | +130% |
| Suppliers | 440/4 | €79,154 | €182,402 | +€103,248 | +130% |
| Taxes, remuneration and social security | 45 | €24,820 | €31,629 | +€6,810 | +27.4% |
| Taxes | 450/3 | €24,820 | €31,629 | +€6,810 | +27.4% |
| Other amounts payable | 47/48 | €1,458,527 | €98,342 | -€1.4m | -93.3% |
| Operating income | 70/76A | €3,350,000 | €1,814,000 | -€1.5m | -45.9% |
| Turnover | 70 | €3,350,000 | €1,814,000 | -€1.5m | -45.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €1,569,472 | €1,387,392 | -€182,080 | -11.6% |
| Services and other goods | 61 | €1,569,346 | €1,387,264 | -€182,082 | -11.6% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Operating profit (loss) | 9901 | €1,780,528 | €426,608 | -€1.4m | -76.0% |
| Financial income | 75/76B | €19,698 | €57,314 | +€37,616 | +191% |
| Recurring financial income | 75 | €19,698 | €57,314 | +€37,616 | +191% |
| Income from current assets | 751 | €19,698 | €14,921 | -€4,777 | -24.3% |
| Other financial income | 752/9 | €0 | €42,393 | +€42,393 | |
| Financial charges | 65/66B | €342,243 | €473,388 | +€131,145 | +38.3% |
| Recurring financial charges | 65 | €342,243 | €473,388 | +€131,145 | +38.3% |
| Debt charges | 650 | €341,955 | €473,252 | +€131,296 | +38.4% |
| Other financial charges | 652/9 | €288 | €137 | -€151 | -52.5% |
| Profit (loss) for the period before taxes | 9903 | €1,457,983 | €10,534 | -€1.4m | -99.3% |
| Income taxes | 67/77 | €813 | €2,811 | +€1,998 | +246% |
| Taxes | 670/3 | €813 | €2,811 | +€1,998 | +246% |
| Profit (loss) for the period | 9904 | €1,457,170 | €7,723 | -€1.4m | -99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,457,170 | €7,723 | -€1.4m | -99.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.