SIBO 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.
SIBO CONSULT
Largest movements
- Receivables within one year +€50,270
up €50,270 (+29.9%), from €168,258 to €218,528
of which Other amounts receivable: +€40,062
- Tangible fixed assets -€36,161
down €36,161 (-37.2%), from €97,215 to €61,054
of which Plant, machinery and equipment: -€32,257
- Profit (loss) carried forward +€21,159
up €21,159 (+16.8%), from €125,591 to €146,750
- Debts after one year -€7,456
down €7,456 (-22.6%), from €33,022 to €25,566
- Tax, wage and social debts +€5,065
up €5,065 (+208%), from €2,433 to €7,498
- Gross operating margin +€26,046
up €26,046 (+40.2%), from €64,757 to €90,803
- Other operating charges +€16,233
up €16,233 (+86.2%), from €18,825 to €35,058
- Depreciation -€13,966
down €13,966 (-27.9%), from €50,128 to €36,162
- Financial charges -€3,648
down €3,648 (-36.8%), from €9,913 to €6,265
of which Non-recurring financial charges: -€2,033
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 | €285,473 | €305,598 | +€20,125 | +7.0% |
| Fixed assets | 21/28 | €117,215 | €84,054 | -€33,161 | -28.3% |
| Tangible fixed assets | 22/27 | €97,215 | €61,054 | -€36,161 | -37.2% |
| Plant, machinery and equipment | 23 | €89,727 | €57,470 | -€32,257 | -36.0% |
| Furniture and vehicles | 24 | €7,488 | €3,584 | -€3,904 | -52.1% |
| Financial fixed assets | 28 | €20,000 | €23,000 | +€3,000 | +15.0% |
| Current assets | 29/58 | €168,258 | €221,544 | +€53,286 | +31.7% |
| Amounts receivable within one year | 40/41 | €168,258 | €218,528 | +€50,270 | +29.9% |
| Trade receivables | 40 | €22,229 | €32,437 | +€10,208 | +45.9% |
| Other amounts receivable | 41 | €146,029 | €186,091 | +€40,062 | +27.4% |
| Cash at bank and in hand | 54/58 | - | €3,016 | +€3,016 | |
| Total equity and liabilities | 10/49 | €285,473 | €305,598 | +€20,125 | +7.0% |
| Equity | 10/15 | €164,909 | €186,068 | +€21,159 | +12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,718 | €20,718 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,858 | €18,858 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,591 | €146,750 | +€21,159 | +16.8% |
| Amounts payable | 17/49 | €120,564 | €119,530 | -€1,034 | -0.9% |
| Amounts payable after more than one year | 17 | €33,022 | €25,566 | -€7,456 | -22.6% |
| Financial debts | 170/4 | €33,022 | €25,566 | -€7,456 | -22.6% |
| Amounts payable within one year | 42/48 | €87,542 | €93,963 | +€6,421 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €6,978 | €7,455 | +€477 | +6.8% |
| Financial debts | 43 | €55,840 | €55,840 | = | 0.0% |
| Credit institutions | 430/8 | €55,840 | €55,840 | = | 0.0% |
| Trade debts | 44 | €1,282 | €2,161 | +€879 | +68.6% |
| Suppliers | 440/4 | €1,282 | €2,161 | +€879 | +68.6% |
| Taxes, remuneration and social security | 45 | €2,433 | €7,498 | +€5,065 | +208% |
| Taxes | 450/3 | €2,433 | €7,498 | +€5,065 | +208% |
| Other amounts payable | 47/48 | €21,009 | €21,009 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,128 | €36,162 | -€13,966 | -27.9% |
| Other operating charges | 640/8 | €18,825 | €35,058 | +€16,233 | +86.2% |
| Gross operating margin | 9900 | €64,757 | €90,803 | +€26,046 | +40.2% |
| Operating profit (loss) | 9901 | -€4,196 | €19,583 | +€23,779 | |
| Financial income | 75/76B | €10,113 | €10,065 | -€48 | -0.5% |
| Recurring financial income | 75 | €10,113 | €10,065 | -€48 | -0.5% |
| Financial charges | 65/66B | €9,913 | €6,265 | -€3,648 | -36.8% |
| Recurring financial charges | 65 | €7,880 | €6,265 | -€1,615 | -20.5% |
| Non-recurring financial charges | 66B | €2,033 | - | -€2,033 | |
| Profit (loss) for the period before taxes | 9903 | -€3,996 | €23,383 | +€27,379 | |
| Income taxes | 67/77 | €2,708 | €2,224 | -€484 | -17.9% |
| Profit (loss) for the period | 9904 | -€6,704 | €21,159 | +€27,863 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,704 | €21,159 | +€27,863 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.