SIBILLA: 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.
SIBILLA
Largest movements
- Current investments -€43,973
down €43,973 (-10.3%), from €425,000 to €381,027
- Other debts -€46,375
down €46,375 (-29.0%), from €160,161 to €113,786
- Gross operating margin -€381,289
down €381,289, from €380,824 to -€465
- Financial income +€6,302
new in 2025: €6,302
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 | €429,402 | €385,800 | -€43,602 | -10.2% |
| Current assets | 29/58 | €429,402 | €385,800 | -€43,602 | -10.2% |
| Current investments | 50/53 | €425,000 | €381,027 | -€43,973 | -10.3% |
| Cash at bank and in hand | 54/58 | €4,402 | €4,772 | +€371 | +8.4% |
| Total equity and liabilities | 10/49 | €429,402 | €385,800 | -€43,602 | -10.2% |
| Equity | 10/15 | €173,636 | €176,409 | +€2,773 | +1.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €304,434 | €304,434 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €286,813 | €286,813 | = | 0.0% |
| Distributable reserves | 133 | €15,722 | €15,722 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€149,798 | -€147,025 | +€2,773 | +1.9% |
| Provisions and deferred taxes | 16 | €95,604 | €95,604 | = | 0.0% |
| Deferred taxes | 168 | €95,604 | €95,604 | = | 0.0% |
| Amounts payable | 17/49 | €160,161 | €113,786 | -€46,375 | -29.0% |
| Amounts payable within one year | 42/48 | €160,161 | €113,786 | -€46,375 | -29.0% |
| Other amounts payable | 47/48 | €160,161 | €113,786 | -€46,375 | -29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €726 | - | -€726 | |
| Other operating charges | 640/8 | €1,071 | - | -€1,071 | |
| Gross operating margin | 9900 | €380,824 | -€465 | -€381,289 | |
| Operating profit (loss) | 9901 | €379,027 | -€465 | -€379,493 | |
| Financial income | 75/76B | - | €6,302 | +€6,302 | |
| Recurring financial income | 75 | - | €6,302 | +€6,302 | |
| Financial charges | 65/66B | €217 | €1,173 | +€956 | +440.3% |
| Recurring financial charges | 65 | €217 | €1,173 | +€956 | +440.3% |
| Profit (loss) for the period before taxes | 9903 | €378,810 | €4,664 | -€374,147 | -98.8% |
| Transfer to deferred taxes | 680 | €95,604 | - | -€95,604 | |
| Income taxes | 67/77 | €143 | €1,891 | +€1,748 | +1224.1% |
| Profit (loss) for the period | 9904 | €283,063 | €2,773 | -€280,290 | -99.0% |
| Transfer to tax-exempt reserves | 689 | €286,813 | - | -€286,813 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,749 | €2,773 | +€6,522 |
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 9 October 2026 via checked.be.