SIBILIA: 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.
SIBILIA
Largest movements
- Receivables within one year -€79,014
down €79,014 (-9.7%), from €812,877 to €733,863
of which Other amounts receivable: -€77,071
- Tangible fixed assets -€20,547
down €20,547 (-51.1%), from €40,172 to €19,625
- Reserves -€1.2m
down €1.2m (-86.1%), from €1.3m to €187,295
- Other debts +€1.1m
new in 2025: €1.1m
- Debts after one year -€50,214
down €50,214 (-17.4%), from €289,353 to €239,139
- Financial income +€100,716
up €100,716 (+7,843%), from €1,284 to €102,000
- Gross operating margin -€95,166
down €95,166 (-41.4%), from €229,841 to €134,675
- Taxes -€24,226
down €24,226 (-52.2%), from €46,385 to €22,159
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 | €1,705,042 | €1,615,357 | -€89,685 | -5.3% |
| Fixed assets | 21/28 | €883,494 | €862,947 | -€20,547 | -2.3% |
| Tangible fixed assets | 22/27 | €40,172 | €19,625 | -€20,547 | -51.1% |
| Furniture and vehicles | 24 | €40,172 | €19,625 | -€20,547 | -51.1% |
| Financial fixed assets | 28 | €843,322 | €843,322 | = | 0.0% |
| Current assets | 29/58 | €821,548 | €752,411 | -€69,137 | -8.4% |
| Amounts receivable within one year | 40/41 | €812,877 | €733,863 | -€79,014 | -9.7% |
| Trade receivables | 40 | €2,180 | €237 | -€1,944 | -89.1% |
| Other amounts receivable | 41 | €810,697 | €733,626 | -€77,071 | -9.5% |
| Cash at bank and in hand | 54/58 | €8,334 | €18,112 | +€9,778 | +117% |
| Deferred charges and accrued income | 490/1 | €337 | €436 | +€99 | +29.2% |
| Total equity and liabilities | 10/49 | €1,705,042 | €1,615,357 | -€89,685 | -5.3% |
| Equity | 10/15 | €1,361,524 | €205,895 | -€1.2m | -84.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,342,924 | €187,295 | -€1.2m | -86.1% |
| Distributable reserves | 133 | €1,342,924 | €187,295 | -€1.2m | -86.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €343,519 | €1,409,462 | +€1.1m | +310% |
| Amounts payable after more than one year | 17 | €289,353 | €239,139 | -€50,214 | -17.4% |
| Financial debts | 170/4 | €289,353 | €239,139 | -€50,214 | -17.4% |
| Amounts payable within one year | 42/48 | €51,904 | €1,168,282 | +€1.1m | +2,151% |
| Current portion of amounts payable after more than one year | 42 | €49,532 | €50,214 | +€682 | +1.4% |
| Trade debts | 44 | €400 | €407 | +€7 | +1.8% |
| Suppliers | 440/4 | €400 | €407 | +€7 | +1.8% |
| Taxes, remuneration and social security | 45 | €1,972 | €2,118 | +€145 | +7.4% |
| Taxes | 450/3 | €1,972 | €2,118 | +€145 | +7.4% |
| Other amounts payable | 47/48 | - | €1,115,543 | +€1.1m | |
| Accrued charges and deferred income | 492/3 | €2,261 | €2,041 | -€220 | -9.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,547 | €20,547 | = | 0.0% |
| Other operating charges | 640/8 | €1,274 | €2,206 | +€932 | +73.2% |
| Gross operating margin | 9900 | €229,841 | €134,675 | -€95,166 | -41.4% |
| Operating profit (loss) | 9901 | €208,020 | €111,921 | -€96,098 | -46.2% |
| Financial income | 75/76B | €1,284 | €102,000 | +€100,716 | +7,843% |
| Recurring financial income | 75 | €1,284 | €102,000 | +€100,716 | +7,843% |
| Financial charges | 65/66B | €4,993 | €4,467 | -€526 | -10.5% |
| Recurring financial charges | 65 | €4,993 | €4,467 | -€526 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €204,311 | €209,455 | +€5,143 | +2.5% |
| Income taxes | 67/77 | €46,385 | €22,159 | -€24,226 | -52.2% |
| Profit (loss) for the period | 9904 | €157,926 | €187,295 | +€29,369 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €157,926 | €187,295 | +€29,369 | +18.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.