Sibilla Consult: 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 Consult
Largest movements
- Cash +€32,341
up €32,341 (+96.1%), from €33,664 to €66,005
mainly Depreciation (+€30,162) and Net result for the year (+€17,362)
- Tangible fixed assets -€29,418
down €29,418 (-14.5%), from €202,511 to €173,093
of which Furniture and vehicles: -€16,307
- Financial fixed assets +€20,000
new in 2025: €20,000
- Deferred charges and accrued income -€3,311
down €3,311 (-19.8%), from €16,694 to €13,382
- Reserves +€16,529
up €16,529 (+11.5%), from €143,519 to €160,048
- Other debts +€11,238
up €11,238 (+33.1%), from €33,998 to €45,236
- Debts after one year -€7,108
down €7,108 (-8.8%), from €80,554 to €73,446
- Financial charges +€5,529
up €5,529 (+16.2%), from €34,196 to €39,724
- Gross operating margin +€1,683
up €1,683 (+1.8%), from €95,615 to €97,298
- Taxes -€1,555
down €1,555 (-16.9%), from €9,210 to €7,656
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 | €268,126 | €289,063 | +€20,937 | +7.8% |
| Fixed assets | 21/28 | €202,511 | €193,093 | -€9,418 | -4.7% |
| Tangible fixed assets | 22/27 | €202,511 | €173,093 | -€29,418 | -14.5% |
| Land and buildings | 22 | €98,997 | €93,787 | -€5,210 | -5.3% |
| Plant, machinery and equipment | 23 | €60,114 | €52,212 | -€7,901 | -13.1% |
| Furniture and vehicles | 24 | €43,400 | €27,094 | -€16,307 | -37.6% |
| Financial fixed assets | 28 | - | €20,000 | +€20,000 | |
| Current assets | 29/58 | €65,615 | €95,969 | +€30,355 | +46.3% |
| Amounts receivable within one year | 40/41 | €15,257 | €16,582 | +€1,325 | +8.7% |
| Trade receivables | 40 | €13,145 | €13,129 | -€16 | -0.1% |
| Other amounts receivable | 41 | €2,113 | €3,453 | +€1,340 | +63.4% |
| Cash at bank and in hand | 54/58 | €33,664 | €66,005 | +€32,341 | +96.1% |
| Deferred charges and accrued income | 490/1 | €16,694 | €13,382 | -€3,311 | -19.8% |
| Total equity and liabilities | 10/49 | €268,126 | €289,063 | +€20,937 | +7.8% |
| Equity | 10/15 | €143,520 | €160,049 | +€16,529 | +11.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €143,519 | €160,048 | +€16,529 | +11.5% |
| Distributable reserves | 133 | €143,519 | €160,048 | +€16,529 | +11.5% |
| Profit (loss) carried forward | 14 | - | €0 | +€0 | |
| Amounts payable | 17/49 | €124,606 | €129,014 | +€4,407 | +3.5% |
| Amounts payable after more than one year | 17 | €80,554 | €73,446 | -€7,108 | -8.8% |
| Financial debts | 170/4 | €80,554 | €73,446 | -€7,108 | -8.8% |
| Amounts payable within one year | 42/48 | €44,052 | €55,567 | +€11,515 | +26.1% |
| Current portion of amounts payable after more than one year | 42 | €7,108 | €7,108 | = | 0.0% |
| Trade debts | 44 | €1,086 | €1,924 | +€837 | +77.1% |
| Suppliers | 440/4 | €1,086 | €1,924 | +€837 | +77.1% |
| Taxes, remuneration and social security | 45 | €1,860 | €1,300 | -€560 | -30.1% |
| Taxes | 450/3 | €1,860 | €1,300 | -€560 | -30.1% |
| Other amounts payable | 47/48 | €33,998 | €45,236 | +€11,238 | +33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,705 | €30,162 | +€457 | +1.5% |
| Other operating charges | 640/8 | €1,505 | €2,394 | +€889 | +59.0% |
| Gross operating margin | 9900 | €95,615 | €97,298 | +€1,683 | +1.8% |
| Operating profit (loss) | 9901 | €64,404 | €64,742 | +€338 | +0.5% |
| Financial charges | 65/66B | €34,196 | €39,724 | +€5,529 | +16.2% |
| Recurring financial charges | 65 | €34,196 | €39,724 | +€5,529 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €30,209 | €25,018 | -€5,191 | -17.2% |
| Income taxes | 67/77 | €9,210 | €7,656 | -€1,555 | -16.9% |
| Profit (loss) for the period | 9904 | €20,999 | €17,362 | -€3,637 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,999 | €17,362 | -€3,637 | -17.3% |
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 25 October 2026 via checked.be.