SIBO-HOME: 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-HOME
Largest movements
- Receivables within one year +€9,862
up €9,862 (+46.0%), from €21,461 to €31,323
of which Other amounts receivable: +€9,862
- Cash -€7,144
down €7,144 (-36.2%), from €19,736 to €12,592
mainly Contributions, distributions and other (-€20,000) and Debts after one year (-€10,386)
- Tangible fixed assets -€3,750
down €3,750 (-3.7%), from €101,250 to €97,500
- Reserves +€11,100
up €11,100 (+11.4%), from €97,736 to €108,836
- Debts after one year -€10,386
no longer reported in 2025 (was €10,386)
- Current portion of long-term debt -€2,888
down €2,888 (-20.5%), from €14,082 to €11,194
- Tax, wage and social debts +€1,592
up €1,592 (+2,751%), from €58 to €1,650
- Gross operating margin +€7,337
up €7,337 (+22.8%), from €32,127 to €39,464
- Taxes +€1,592
up €1,592 (+62.2%), from €2,558 to €4,150
- Financial charges -€646
down €646 (-35.6%), from €1,812 to €1,166
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 | €142,447 | €141,415 | -€1,032 | -0.7% |
| Fixed assets | 21/28 | €101,250 | €97,500 | -€3,750 | -3.7% |
| Tangible fixed assets | 22/27 | €101,250 | €97,500 | -€3,750 | -3.7% |
| Land and buildings | 22 | €101,250 | €97,500 | -€3,750 | -3.7% |
| Current assets | 29/58 | €41,197 | €43,915 | +€2,718 | +6.6% |
| Amounts receivable within one year | 40/41 | €21,461 | €31,323 | +€9,862 | +46.0% |
| Trade receivables | 40 | €1,200 | €1,200 | = | 0.0% |
| Other amounts receivable | 41 | €20,261 | €30,123 | +€9,862 | +48.7% |
| Cash at bank and in hand | 54/58 | €19,736 | €12,592 | -€7,144 | -36.2% |
| Total equity and liabilities | 10/49 | €142,447 | €141,415 | -€1,032 | -0.7% |
| Equity | 10/15 | €116,336 | €127,436 | +€11,100 | +9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,736 | €108,836 | +€11,100 | +11.4% |
| Distributable reserves | 133 | €97,736 | €108,836 | +€11,100 | +11.4% |
| Amounts payable | 17/49 | €26,111 | €13,980 | -€12,132 | -46.5% |
| Amounts payable after more than one year | 17 | €10,386 | - | -€10,386 | |
| Financial debts | 170/4 | €10,386 | - | -€10,386 | |
| Amounts payable within one year | 42/48 | €15,725 | €13,980 | -€1,745 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €14,082 | €11,194 | -€2,888 | -20.5% |
| Trade debts | 44 | €1,585 | €1,135 | -€450 | -28.4% |
| Suppliers | 440/4 | €1,585 | €1,135 | -€450 | -28.4% |
| Taxes, remuneration and social security | 45 | €58 | €1,650 | +€1,592 | +2,751% |
| Taxes | 450/3 | €58 | €1,650 | +€1,592 | +2,751% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,750 | €3,750 | = | 0.0% |
| Other operating charges | 640/8 | €848 | €1,101 | +€253 | +29.8% |
| Gross operating margin | 9900 | €32,127 | €39,464 | +€7,337 | +22.8% |
| Operating profit (loss) | 9901 | €27,529 | €34,613 | +€7,083 | +25.7% |
| Financial income | 75/76B | €1,869 | €1,803 | -€66 | -3.5% |
| Recurring financial income | 75 | €1,869 | €1,803 | -€66 | -3.5% |
| Financial charges | 65/66B | €1,812 | €1,166 | -€646 | -35.6% |
| Recurring financial charges | 65 | €1,812 | €1,166 | -€646 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €27,587 | €35,250 | +€7,664 | +27.8% |
| Income taxes | 67/77 | €2,558 | €4,150 | +€1,592 | +62.2% |
| Profit (loss) for the period | 9904 | €25,029 | €31,100 | +€6,071 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,029 | €31,100 | +€6,071 | +24.3% |
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 18 October 2026 via checked.be.