SICOSOÏ: 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.
SICOSOÏ
Largest movements
- Cash +€40,890
up €40,890 (+102.9%), from €39,721 to €80,611
mainly Net result for the year (+€43,503) and Receivables within one year (+€9,751)
- Financial fixed assets +€10,000
new in 2025: €10,000
- Receivables within one year -€9,751
down €9,751 (-32.4%), from €30,067 to €20,315
- Tangible fixed assets -€9,132
down €9,132 (-25.5%), from €35,830 to €26,698
- Receivables after one year +€5,000
new in 2025: €5,000
- Profit (loss) carried forward +€43,503
up €43,503 (+3806.7%), from €1,143 to €44,646
- Trade debts -€7,493
down €7,493 (-69.3%), from €10,806 to €3,313
- Tax, wage and social debts +€7,043
up €7,043 (+54.2%), from €12,999 to €20,042
- Debts after one year -€6,132
down €6,132 (-31.9%), from €19,251 to €13,119
- Gross operating margin +€31,052
up €31,052 (+74.7%), from €41,548 to €72,600
- Depreciation +€8,434
up €8,434 (+1207.1%), from €699 to €9,132
- Taxes +€4,271
up €4,271 (+31.9%), from €13,384 to €17,654
- Other operating charges -€1,595
down €1,595 (-57.8%), from €2,758 to €1,164
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 | €109,975 | €147,248 | +€37,272 | +33.9% |
| Fixed assets | 21/28 | €35,830 | €36,698 | +€868 | +2.4% |
| Tangible fixed assets | 22/27 | €35,830 | €26,698 | -€9,132 | -25.5% |
| Furniture and vehicles | 24 | €35,830 | €26,698 | -€9,132 | -25.5% |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €74,145 | €110,550 | +€36,405 | +49.1% |
| Amounts receivable after more than one year | 29 | - | €5,000 | +€5,000 | |
| Trade receivables | 290 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €30,067 | €20,315 | -€9,751 | -32.4% |
| Trade receivables | 40 | €30,067 | €20,315 | -€9,751 | -32.4% |
| Cash at bank and in hand | 54/58 | €39,721 | €80,611 | +€40,890 | +102.9% |
| Deferred charges and accrued income | 490/1 | €4,358 | €4,624 | +€266 | +6.1% |
| Total equity and liabilities | 10/49 | €109,975 | €147,248 | +€37,272 | +33.9% |
| Equity | 10/15 | €60,143 | €103,646 | +€43,503 | +72.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €56,000 | €56,000 | = | 0.0% |
| Distributable reserves | 133 | €56,000 | €56,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,143 | €44,646 | +€43,503 | +3806.7% |
| Amounts payable | 17/49 | €49,833 | €43,602 | -€6,231 | -12.5% |
| Amounts payable after more than one year | 17 | €19,251 | €13,119 | -€6,132 | -31.9% |
| Financial debts | 170/4 | €19,251 | €13,119 | -€6,132 | -31.9% |
| Amounts payable within one year | 42/48 | €30,581 | €30,483 | -€98 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €5,864 | €6,132 | +€269 | +4.6% |
| Trade debts | 44 | €10,806 | €3,313 | -€7,493 | -69.3% |
| Suppliers | 440/4 | €10,806 | €3,313 | -€7,493 | -69.3% |
| Taxes, remuneration and social security | 45 | €12,999 | €20,042 | +€7,043 | +54.2% |
| Taxes | 450/3 | €12,999 | €20,042 | +€7,043 | +54.2% |
| Other amounts payable | 47/48 | €912 | €996 | +€84 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €699 | €9,132 | +€8,434 | +1207.1% |
| Other operating charges | 640/8 | €2,758 | €1,164 | -€1,595 | -57.8% |
| Gross operating margin | 9900 | €41,548 | €72,600 | +€31,052 | +74.7% |
| Operating profit (loss) | 9901 | €38,091 | €62,305 | +€24,213 | +63.6% |
| Financial charges | 65/66B | €439 | €1,147 | +€709 | +161.6% |
| Recurring financial charges | 65 | €439 | €1,147 | +€709 | +161.6% |
| Profit (loss) for the period before taxes | 9903 | €37,653 | €61,157 | +€23,504 | +62.4% |
| Income taxes | 67/77 | €13,384 | €17,654 | +€4,271 | +31.9% |
| Profit (loss) for the period | 9904 | €24,269 | €43,503 | +€19,234 | +79.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,269 | €43,503 | +€19,234 | +79.3% |
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 6 October 2026 via checked.be.