SICOJ: 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.
SICOJ
Largest movements
- Cash -€8,190
down €8,190 (-78.9%), from €10,378 to €2,188
mainly Contributions, distributions and other (-€20,814) and Receivables within one year (-€6,117)
- Receivables within one year +€6,117
up €6,117 (+21.9%), from €27,938 to €34,055
- Tangible fixed assets -€483
down €483 (-11.0%), from €4,380 to €3,897
- Other debts -€1,305
down €1,305 (-5.9%), from €22,169 to €20,864
- Profit (loss) carried forward -€705
no longer reported in 2025 (was €705)
- Tax, wage and social debts -€683
down €683 (-9.2%), from €7,389 to €6,707
- Gross operating margin -€2,353
down €2,353 (-7.4%), from €31,951 to €29,598
- Taxes -€683
down €683 (-9.2%), from €7,389 to €6,707
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 | €42,696 | €40,140 | -€2,555 | -6.0% |
| Fixed assets | 21/28 | €4,380 | €3,897 | -€483 | -11.0% |
| Tangible fixed assets | 22/27 | €4,380 | €3,897 | -€483 | -11.0% |
| Plant, machinery and equipment | 23 | €4,380 | €3,897 | -€483 | -11.0% |
| Current assets | 29/58 | €38,316 | €36,243 | -€2,072 | -5.4% |
| Amounts receivable within one year | 40/41 | €27,938 | €34,055 | +€6,117 | +21.9% |
| Other amounts receivable | 41 | €27,938 | €34,055 | +€6,117 | +21.9% |
| Cash at bank and in hand | 54/58 | €10,378 | €2,188 | -€8,190 | -78.9% |
| Total equity and liabilities | 10/49 | €42,696 | €40,140 | -€2,555 | -6.0% |
| Equity | 10/15 | €8,764 | €8,059 | -€705 | -8.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €705 | - | -€705 | |
| Amounts payable | 17/49 | €33,931 | €32,081 | -€1,850 | -5.5% |
| Amounts payable within one year | 42/48 | €30,880 | €28,933 | -€1,947 | -6.3% |
| Trade debts | 44 | €1,322 | €1,363 | +€42 | +3.1% |
| Suppliers | 440/4 | €1,322 | €1,363 | +€42 | +3.1% |
| Taxes, remuneration and social security | 45 | €7,389 | €6,707 | -€683 | -9.2% |
| Taxes | 450/3 | €7,389 | €6,707 | -€683 | -9.2% |
| Other amounts payable | 47/48 | €22,169 | €20,864 | -€1,305 | -5.9% |
| Accrued charges and deferred income | 492/3 | €3,051 | €3,148 | +€96 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €448 | €483 | +€35 | +7.8% |
| Other operating charges | 640/8 | €2,184 | €2,253 | +€69 | +3.1% |
| Gross operating margin | 9900 | €31,951 | €29,598 | -€2,353 | -7.4% |
| Operating profit (loss) | 9901 | €29,319 | €26,862 | -€2,456 | -8.4% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €29,272 | €26,816 | -€2,456 | -8.4% |
| Income taxes | 67/77 | €7,389 | €6,707 | -€683 | -9.2% |
| Profit (loss) for the period | 9904 | €21,883 | €20,109 | -€1,774 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,883 | €20,109 | -€1,774 | -8.1% |
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 4 October 2026 via checked.be.