SIBIMO: what changed
Two fiscal 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.
SIBIMO
Largest movements
- Cash +€73,655
up €73,655 (+105.3%), from €69,948 to €143,604
mainly Net result for the year (+€47,930) and Depreciation (+€22,860)
- Tangible fixed assets -€22,860
down €22,860 (-3.5%), from €656,864 to €634,005
- Reserves +€47,136
up €47,136 (+12.0%), from €393,786 to €440,922
of which Distributable reserves: +€50,000
- Gross operating margin +€12,072
up €12,072 (+16.0%), from €75,230 to €87,302
- Taxes +€11,016
new in 2025: €11,016
- Other operating charges +€1,310
up €1,310 (+26.2%), from €5,010 to €6,320
- Depreciation +€949
up €949 (+4.3%), from €21,911 to €22,860
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 | €729,133 | €778,609 | +€49,476 | +6.8% |
| Fixed assets | 21/28 | €657,864 | €635,005 | -€22,860 | -3.5% |
| Tangible fixed assets | 22/27 | €656,864 | €634,005 | -€22,860 | -3.5% |
| Land and buildings | 22 | €656,864 | €634,005 | -€22,860 | -3.5% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €71,269 | €143,604 | +€72,335 | +101.5% |
| Amounts receivable within one year | 40/41 | €170 | - | -€170 | |
| Other amounts receivable | 41 | €170 | - | -€170 | |
| Cash at bank and in hand | 54/58 | €69,948 | €143,604 | +€73,655 | +105.3% |
| Deferred charges and accrued income | 490/1 | €1,150 | - | -€1,150 | |
| Total equity and liabilities | 10/49 | €729,133 | €778,609 | +€49,476 | +6.8% |
| Equity | 10/15 | €700,263 | €748,193 | +€47,930 | +6.8% |
| Contributions | 10/11 | €305,000 | €305,000 | = | 0.0% |
| Capital | 10 | €305,000 | €305,000 | = | 0.0% |
| Issued capital | 100 | €305,000 | €305,000 | = | 0.0% |
| Reserves | 13 | €393,786 | €440,922 | +€47,136 | +12.0% |
| Non-distributable reserves | 130/1 | €30,500 | €30,500 | = | 0.0% |
| Legal reserve | 130 | €30,500 | €30,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €83,286 | €80,422 | -€2,864 | -3.4% |
| Distributable reserves | 133 | €280,000 | €330,000 | +€50,000 | +17.9% |
| Profit (loss) carried forward | 14 | €1,477 | €2,271 | +€794 | +53.7% |
| Provisions and deferred taxes | 16 | €27,762 | €26,807 | -€955 | -3.4% |
| Provisions for liabilities and charges | 160/5 | €27,762 | - | -€27,762 | |
| Taxes | 161 | €27,762 | - | -€27,762 | |
| Deferred taxes | 168 | - | €26,807 | +€26,807 | |
| Amounts payable | 17/49 | €1,108 | €3,608 | +€2,500 | +225.6% |
| Amounts payable after more than one year | 17 | €1,108 | €2,600 | +€1,492 | +134.6% |
| Other amounts payable | 178/9 | €1,108 | €2,600 | +€1,492 | +134.6% |
| Amounts payable within one year | 42/48 | - | €1,008 | +€1,008 | |
| Taxes, remuneration and social security | 45 | - | €1,008 | +€1,008 | |
| Taxes | 450/3 | - | €1,008 | +€1,008 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,911 | €22,860 | +€949 | +4.3% |
| Other operating charges | 640/8 | €5,010 | €6,320 | +€1,310 | +26.2% |
| Non-recurring operating charges | 66A | €71,439 | - | -€71,439 | |
| Gross operating margin | 9900 | €75,230 | €87,302 | +€12,072 | +16.0% |
| Operating profit (loss) | 9901 | -€23,130 | €58,122 | +€81,252 | |
| Financial income | 75/76B | €667 | €35 | -€632 | -94.7% |
| Recurring financial income | 75 | €667 | €35 | -€632 | -94.7% |
| Financial charges | 65/66B | €489 | €165 | -€324 | -66.3% |
| Recurring financial charges | 65 | €489 | €165 | -€324 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,952 | €57,992 | +€80,944 | |
| Transfer from deferred taxes | 780 | €875 | €955 | +€80 | +9.1% |
| Income taxes | 67/77 | - | €11,016 | +€11,016 | |
| Profit (loss) for the period | 9904 | -€22,077 | €47,930 | +€70,007 | |
| Transfer from tax-exempt reserves | 789 | €2,625 | €2,864 | +€239 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,451 | €50,794 | +€70,245 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.