SIBLING: 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.
SIBLING
Largest movements
- Receivables within one year +€23,219
up €23,219 (+227.0%), from €10,227 to €33,446
of which Trade receivables: +€23,219
- Cash -€20,211
down €20,211 (-27.1%), from €74,476 to €54,265
mainly Receivables within one year (-€23,219) and Contributions, distributions and other (-€17,809)
- Reserves +€5,189
up €5,189 (+14.5%), from €35,773 to €40,962
of which Distributable reserves: +€5,190
- Tax, wage and social debts -€3,064
down €3,064 (-35.5%), from €8,632 to €5,568
- Gross operating margin +€29,693
up €29,693 (+134.2%), from €22,133 to €51,826
- Depreciation -€2,513
down €2,513 (-85.7%), from €2,932 to €419
- Taxes +€751
up €751 (+15.8%), from €4,755 to €5,506
- Financial income +€745
up €745 (+49.7%), from €1,500 to €2,245
of which Non-recurring financial income: +€2,245
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 | €187,758 | €190,360 | +€2,602 | +1.4% |
| Fixed assets | 21/28 | €101,342 | €100,923 | -€419 | -0.4% |
| Tangible fixed assets | 22/27 | €101,342 | €100,923 | -€419 | -0.4% |
| Land and buildings | 22 | €99,665 | €100,923 | +€1,258 | +1.3% |
| Plant, machinery and equipment | 23 | €1,677 | - | -€1,677 | |
| Current assets | 29/58 | €86,416 | €89,437 | +€3,021 | +3.5% |
| Amounts receivable within one year | 40/41 | €10,227 | €33,446 | +€23,219 | +227.0% |
| Trade receivables | 40 | €1,453 | €24,672 | +€23,219 | +1598.0% |
| Other amounts receivable | 41 | €8,774 | €8,774 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €74,476 | €54,265 | -€20,211 | -27.1% |
| Deferred charges and accrued income | 490/1 | €1,713 | €1,726 | +€13 | +0.8% |
| Total equity and liabilities | 10/49 | €187,758 | €190,360 | +€2,602 | +1.4% |
| Equity | 10/15 | €179,126 | €184,791 | +€5,665 | +3.2% |
| Contributions | 10/11 | €142,290 | €142,290 | +€0 | 0.0% |
| Capital | 10 | €142,290 | - | -€142,290 | |
| Issued capital | 100 | €142,290 | - | -€142,290 | |
| Reserves | 13 | €35,773 | €40,962 | +€5,189 | +14.5% |
| Tax-exempt reserves | 132 | €23 | €22 | -€1 | -2.7% |
| Distributable reserves | 133 | €35,750 | €40,940 | +€5,190 | +14.5% |
| Profit (loss) carried forward | 14 | €1,063 | €1,539 | +€476 | +44.8% |
| Amounts payable | 17/49 | €8,632 | €5,568 | -€3,064 | -35.5% |
| Amounts payable within one year | 42/48 | €8,632 | €5,568 | -€3,064 | -35.5% |
| Taxes, remuneration and social security | 45 | €8,632 | €5,568 | -€3,064 | -35.5% |
| Taxes | 450/3 | €8,632 | €5,568 | -€3,064 | -35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,932 | €419 | -€2,513 | -85.7% |
| Other operating charges | 640/8 | €6,704 | €6,931 | +€227 | +3.4% |
| Non-recurring operating charges | 66A | - | €17,603 | +€17,603 | |
| Gross operating margin | 9900 | €22,133 | €51,826 | +€29,693 | +134.2% |
| Operating profit (loss) | 9901 | €12,497 | €26,874 | +€14,377 | +115.0% |
| Financial income | 75/76B | €1,500 | €2,245 | +€745 | +49.7% |
| Recurring financial income | 75 | €1,500 | €2,245 | +€745 | +49.7% |
| Non-recurring financial income | 76B | - | €2,245 | +€2,245 | |
| Financial charges | 65/66B | €139 | €138 | -€1 | -0.6% |
| Recurring financial charges | 65 | €139 | €138 | -€1 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €13,858 | €28,981 | +€15,123 | +109.1% |
| Income taxes | 67/77 | €4,755 | €5,506 | +€751 | +15.8% |
| Profit (loss) for the period | 9904 | €9,103 | €23,475 | +€14,372 | +157.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,103 | €23,475 | +€14,372 | +157.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.