SIBYLLE: 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.
SIBYLLE
Largest movements
- Tangible fixed assets -€15,319
down €15,319 (-24.0%), from €63,938 to €48,619
of which Land and buildings: -€9,782
- Cash -€13,563
down €13,563 (-3.8%), from €361,364 to €347,802
mainly Trade debts (-€141,750) and Current portion of long-term debt (-€5,888)
- Intangible fixed assets -€5,954
down €5,954 (-20.0%), from €29,770 to €23,816
- Receivables within one year +€4,762
up €4,762 (+78.6%), from €6,058 to €10,821
of which Trade receivables: +€4,814
- Trade debts -€141,750
down €141,750 (-78.4%), from €180,740 to €38,989
- Debts after one year +€109,807
up €109,807 (+124.3%), from €88,357 to €198,163
- Current portion of long-term debt -€5,888
down €5,888 (-40.2%), from €14,653 to €8,765
- Profit (loss) carried forward +€5,283
up €5,283 (+26.0%), from €20,322 to €25,605
- Depreciation -€10,606
down €10,606 (-33.3%), from €31,879 to €21,273
- Staff costs +€4,459
up €4,459 (+14.2%), from €31,340 to €35,799
- Gross operating margin -€4,029
down €4,029 (-5.5%), from €72,883 to €68,854
- Financial income -€1,722
down €1,722 (-20.9%), from €8,260 to €6,538
- Other operating charges -€953
down €953 (-20.8%), from €4,583 to €3,630
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €472,140 | €439,656 | -€32,484 | -6.9% |
| Fixed assets | 21/28 | €94,006 | €72,733 | -€21,273 | -22.6% |
| Intangible fixed assets | 21 | €29,770 | €23,816 | -€5,954 | -20.0% |
| Tangible fixed assets | 22/27 | €63,938 | €48,619 | -€15,319 | -24.0% |
| Land and buildings | 22 | €34,133 | €24,351 | -€9,782 | -28.7% |
| Plant, machinery and equipment | 23 | €25,225 | €21,544 | -€3,681 | -14.6% |
| Furniture and vehicles | 24 | €4,580 | €2,725 | -€1,855 | -40.5% |
| Financial fixed assets | 28 | €298 | €298 | = | 0.0% |
| Current assets | 29/58 | €378,134 | €366,922 | -€11,212 | -3.0% |
| Stocks and contracts in progress | 3 | €7,930 | €7,191 | -€739 | -9.3% |
| Stocks | 30/36 | €7,930 | €7,191 | -€739 | -9.3% |
| Amounts receivable within one year | 40/41 | €6,058 | €10,821 | +€4,762 | +78.6% |
| Trade receivables | 40 | - | €4,814 | +€4,814 | |
| Other amounts receivable | 41 | €6,058 | €6,007 | -€51 | -0.8% |
| Cash at bank and in hand | 54/58 | €361,364 | €347,802 | -€13,563 | -3.8% |
| Deferred charges and accrued income | 490/1 | €2,781 | €1,109 | -€1,672 | -60.1% |
| Total equity and liabilities | 10/49 | €472,140 | €439,656 | -€32,484 | -6.9% |
| Equity | 10/15 | €146,231 | €151,514 | +€5,283 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €107,309 | €107,309 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,243 | €13,243 | = | 0.0% |
| Distributable reserves | 133 | €92,206 | €92,206 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,322 | €25,605 | +€5,283 | +26.0% |
| Amounts payable | 17/49 | €325,909 | €288,142 | -€37,767 | -11.6% |
| Amounts payable after more than one year | 17 | €88,357 | €198,163 | +€109,807 | +124.3% |
| Financial debts | 170/4 | €88,357 | €198,163 | +€109,807 | +124.3% |
| Amounts payable within one year | 42/48 | €237,552 | €89,979 | -€147,574 | -62.1% |
| Current portion of amounts payable after more than one year | 42 | €14,653 | €8,765 | -€5,888 | -40.2% |
| Trade debts | 44 | €180,740 | €38,989 | -€141,750 | -78.4% |
| Suppliers | 440/4 | €180,740 | €38,989 | -€141,750 | -78.4% |
| Taxes, remuneration and social security | 45 | €34,467 | €31,558 | -€2,910 | -8.4% |
| Taxes | 450/3 | €27,056 | €25,795 | -€1,261 | -4.7% |
| Remuneration and social security | 454/9 | €7,411 | €5,763 | -€1,649 | -22.2% |
| Other amounts payable | 47/48 | €7,692 | €10,666 | +€2,974 | +38.7% |
| Remuneration, social security and pensions | 62 | €31,340 | €35,799 | +€4,459 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,879 | €21,273 | -€10,606 | -33.3% |
| Other operating charges | 640/8 | €4,583 | €3,630 | -€953 | -20.8% |
| Non-recurring operating charges | 66A | - | €555 | +€555 | |
| Gross operating margin | 9900 | €72,883 | €68,854 | -€4,029 | -5.5% |
| Operating profit (loss) | 9901 | €5,081 | €7,597 | +€2,516 | +49.5% |
| Financial income | 75/76B | €8,260 | €6,538 | -€1,722 | -20.9% |
| Recurring financial income | 75 | €8,260 | €6,538 | -€1,722 | -20.9% |
| Financial charges | 65/66B | €5,621 | €5,377 | -€244 | -4.3% |
| Recurring financial charges | 65 | €5,621 | €5,377 | -€244 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €7,720 | €8,757 | +€1,037 | +13.4% |
| Income taxes | 67/77 | €3,901 | €3,475 | -€426 | -10.9% |
| Profit (loss) for the period | 9904 | €3,819 | €5,283 | +€1,464 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,819 | €5,283 | +€1,464 | +38.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.