Sicoma: 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.
Sicoma
Largest movements
- Tangible fixed assets -€57,894
down €57,894 (-4.3%), from €1.4m to €1.3m
of which Land and buildings: -€52,885
- Profit (loss) carried forward -€86,233
down €86,233 (-24.2%), from -€356,133 to -€442,365
- Other debts +€27,439
up €27,439 (+3.7%), from €733,971 to €761,410
- Staff costs +€17,351
up €17,351 (+134.2%), from €12,927 to €30,278
- Depreciation -€10,426
down €10,426 (-13.8%), from €75,398 to €64,972
- Gross operating margin -€9,392
down €9,392 (-25.4%), from €37,019 to €27,627
- Other operating charges +€400
up €400 (+3.5%), from €11,559 to €11,959
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 | €1,398,022 | €1,340,164 | -€57,858 | -4.1% |
| Fixed assets | 21/28 | €1,355,504 | €1,297,610 | -€57,894 | -4.3% |
| Tangible fixed assets | 22/27 | €1,355,504 | €1,297,610 | -€57,894 | -4.3% |
| Land and buildings | 22 | €1,325,499 | €1,272,614 | -€52,885 | -4.0% |
| Plant, machinery and equipment | 23 | €10,046 | €8,303 | -€1,743 | -17.3% |
| Furniture and vehicles | 24 | €19,959 | €16,693 | -€3,266 | -16.4% |
| Current assets | 29/58 | €42,518 | €42,554 | +€36 | +0.1% |
| Amounts receivable within one year | 40/41 | €36,439 | €37,235 | +€796 | +2.2% |
| Other amounts receivable | 41 | €36,439 | €37,235 | +€796 | +2.2% |
| Cash at bank and in hand | 54/58 | €900 | €90 | -€810 | -90.0% |
| Deferred charges and accrued income | 490/1 | €5,180 | €5,229 | +€49 | +0.9% |
| Total equity and liabilities | 10/49 | €1,398,022 | €1,340,164 | -€57,858 | -4.1% |
| Equity | 10/15 | €299,014 | €212,782 | -€86,233 | -28.8% |
| Contributions | 10/11 | €585,352 | €585,352 | = | 0.0% |
| Capital | 10 | €585,352 | €585,352 | = | 0.0% |
| Issued capital | 100 | €585,352 | €585,352 | = | 0.0% |
| Reserves | 13 | €69,795 | €69,795 | = | 0.0% |
| Non-distributable reserves | 130/1 | €69,795 | €69,795 | = | 0.0% |
| Legal reserve | 130 | €69,795 | €69,795 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€356,133 | -€442,365 | -€86,233 | -24.2% |
| Amounts payable | 17/49 | €1,099,008 | €1,127,382 | +€28,374 | +2.6% |
| Amounts payable after more than one year | 17 | €355,000 | €355,000 | = | 0.0% |
| Financial debts | 170/4 | €355,000 | €355,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €737,454 | €765,774 | +€28,320 | +3.8% |
| Trade debts | 44 | €1,021 | €1,465 | +€444 | +43.5% |
| Suppliers | 440/4 | €1,021 | €1,465 | +€444 | +43.5% |
| Taxes, remuneration and social security | 45 | €2,463 | €2,900 | +€437 | +17.8% |
| Taxes | 450/3 | €889 | €0 | -€889 | -100.0% |
| Remuneration and social security | 454/9 | €1,574 | €2,900 | +€1,326 | +84.2% |
| Other amounts payable | 47/48 | €733,971 | €761,410 | +€27,439 | +3.7% |
| Accrued charges and deferred income | 492/3 | €6,553 | €6,608 | +€55 | +0.8% |
| Remuneration, social security and pensions | 62 | €12,927 | €30,278 | +€17,351 | +134.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,398 | €64,972 | -€10,426 | -13.8% |
| Other operating charges | 640/8 | €11,559 | €11,959 | +€400 | +3.5% |
| Gross operating margin | 9900 | €37,019 | €27,627 | -€9,392 | -25.4% |
| Operating profit (loss) | 9901 | -€62,865 | -€79,582 | -€16,717 | -26.6% |
| Financial income | 75/76B | €91 | €91 | +€0 | 0.0% |
| Recurring financial income | 75 | €91 | €91 | +€0 | 0.0% |
| Financial charges | 65/66B | €6,661 | €6,742 | +€81 | +1.2% |
| Recurring financial charges | 65 | €6,661 | €6,742 | +€81 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | -€69,435 | -€86,233 | -€16,798 | -24.2% |
| Profit (loss) for the period | 9904 | -€69,435 | -€86,233 | -€16,798 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€69,435 | -€86,233 | -€16,798 | -24.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.