SIBLINGS COMPANY: 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.
SIBLINGS COMPANY
Largest movements
- Tangible fixed assets +€476,155
up €476,155 (+265%), from €179,639 to €655,794
of which Land and buildings: +€477,669
- Current investments +€91,446
up €91,446 (+305%), from €30,000 to €121,446
- Cash -€41,487
down €41,487 (-69.3%), from €59,872 to €18,384
mainly Investment in fixed assets (net) (-€481,503) and Current investments (-€91,446)
- Receivables within one year -€24,200
down €24,200 (-50.0%), from €48,400 to €24,200
- Other debts +€421,200
new in 2025: €421,200
- Reserves +€162,014
up €162,014 (+77.0%), from €210,435 to €372,449
- Tax, wage and social debts -€81,301
down €81,301 (-80.3%), from €101,276 to €19,975
- Gross operating margin -€68,960
down €68,960 (-22.2%), from €310,844 to €241,884
- Taxes -€23,025
down €23,025 (-23.4%), from €98,204 to €75,178
- Depreciation +€3,346
up €3,346 (+167%), from €2,002 to €5,348
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 | €317,911 | €819,824 | +€501,913 | +158% |
| Fixed assets | 21/28 | €179,639 | €655,794 | +€476,155 | +265% |
| Tangible fixed assets | 22/27 | €179,639 | €655,794 | +€476,155 | +265% |
| Land and buildings | 22 | €39,144 | €516,814 | +€477,669 | +1,220% |
| Plant, machinery and equipment | 23 | €140,495 | €138,980 | -€1,515 | -1.1% |
| Current assets | 29/58 | €138,272 | €164,030 | +€25,758 | +18.6% |
| Amounts receivable within one year | 40/41 | €48,400 | €24,200 | -€24,200 | -50.0% |
| Trade receivables | 40 | €48,400 | €24,200 | -€24,200 | -50.0% |
| Current investments | 50/53 | €30,000 | €121,446 | +€91,446 | +305% |
| Cash at bank and in hand | 54/58 | €59,872 | €18,384 | -€41,487 | -69.3% |
| Total equity and liabilities | 10/49 | €317,911 | €819,824 | +€501,913 | +158% |
| Equity | 10/15 | €216,635 | €378,649 | +€162,014 | +74.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €210,435 | €372,449 | +€162,014 | +77.0% |
| Distributable reserves | 133 | €210,435 | €372,449 | +€162,014 | +77.0% |
| Amounts payable | 17/49 | €101,276 | €441,175 | +€339,899 | +336% |
| Amounts payable within one year | 42/48 | €101,276 | €441,175 | +€339,899 | +336% |
| Taxes, remuneration and social security | 45 | €101,276 | €19,975 | -€81,301 | -80.3% |
| Taxes | 450/3 | €101,276 | €19,975 | -€81,301 | -80.3% |
| Other amounts payable | 47/48 | - | €421,200 | +€421,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,002 | €5,348 | +€3,346 | +167% |
| Other operating charges | 640/8 | €643 | €1,438 | +€795 | +124% |
| Gross operating margin | 9900 | €310,844 | €241,884 | -€68,960 | -22.2% |
| Operating profit (loss) | 9901 | €308,198 | €235,098 | -€73,100 | -23.7% |
| Financial income | 75/76B | €462 | €2,557 | +€2,095 | +454% |
| Recurring financial income | 75 | €462 | €2,557 | +€2,095 | +454% |
| Financial charges | 65/66B | €22 | €463 | +€442 | +2,037% |
| Recurring financial charges | 65 | €22 | €463 | +€442 | +2,037% |
| Profit (loss) for the period before taxes | 9903 | €308,639 | €237,192 | -€71,447 | -23.1% |
| Income taxes | 67/77 | €98,204 | €75,178 | -€23,025 | -23.4% |
| Profit (loss) for the period | 9904 | €210,435 | €162,014 | -€48,421 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €210,435 | €162,014 | -€48,421 | -23.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.