SIEBENS CS: 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.
SIEBENS CS
Largest movements
- Tangible fixed assets -€43,650
down €43,650 (-64.2%), from €67,953 to €24,303
- Receivables within one year -€7,985
down €7,985 (-13.4%), from €59,810 to €51,825
of which Trade receivables: -€8,129
- Cash +€5,851
up €5,851 (+182%), from €3,214 to €9,064
mainly Investment in fixed assets (net) (+€30,084) and Depreciation (+€13,566)
- Other debts -€17,000
down €17,000 (-25.4%), from €67,000 to €50,000
- Profit (loss) carried forward -€15,593
down €15,593, from €356 to -€15,237
- Debts after one year -€10,870
down €10,870 (-51.6%), from €21,057 to €10,187
- Trade debts -€2,297
down €2,297 (-21.5%), from €10,660 to €8,363
- Gross operating margin -€32,938
down €32,938 (-43.5%), from €75,789 to €42,852
- Depreciation -€11,414
down €11,414 (-45.7%), from €24,980 to €13,566
- Other operating charges -€3,651
down €3,651 (-69.2%), from €5,279 to €1,628
- Staff costs +€2,078
up €2,078 (+5.2%), from €40,159 to €42,237
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 | €130,976 | €85,192 | -€45,784 | -35.0% |
| Fixed assets | 21/28 | €67,953 | €24,303 | -€43,650 | -64.2% |
| Tangible fixed assets | 22/27 | €67,953 | €24,303 | -€43,650 | -64.2% |
| Furniture and vehicles | 24 | €67,953 | €24,303 | -€43,650 | -64.2% |
| Current assets | 29/58 | €63,024 | €60,889 | -€2,134 | -3.4% |
| Amounts receivable within one year | 40/41 | €59,810 | €51,825 | -€7,985 | -13.4% |
| Trade receivables | 40 | €59,668 | €51,539 | -€8,129 | -13.6% |
| Other amounts receivable | 41 | €142 | €286 | +€144 | +102% |
| Cash at bank and in hand | 54/58 | €3,214 | €9,064 | +€5,851 | +182% |
| Total equity and liabilities | 10/49 | €130,976 | €85,192 | -€45,784 | -35.0% |
| Equity | 10/15 | €5,356 | -€10,237 | -€15,593 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €356 | -€15,237 | -€15,593 | |
| Amounts payable | 17/49 | €125,620 | €95,429 | -€30,191 | -24.0% |
| Amounts payable after more than one year | 17 | €21,057 | €10,187 | -€10,870 | -51.6% |
| Financial debts | 170/4 | €21,057 | €10,187 | -€10,870 | -51.6% |
| Amounts payable within one year | 42/48 | €104,563 | €85,242 | -€19,321 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €10,595 | €10,870 | +€275 | +2.6% |
| Trade debts | 44 | €10,660 | €8,363 | -€2,297 | -21.5% |
| Suppliers | 440/4 | €10,660 | €8,363 | -€2,297 | -21.5% |
| Advances received on contracts in progress | 46 | €3,737 | €2,589 | -€1,147 | -30.7% |
| Taxes, remuneration and social security | 45 | €12,572 | €13,420 | +€848 | +6.7% |
| Taxes | 450/3 | €3,769 | €3,846 | +€77 | +2.0% |
| Remuneration and social security | 454/9 | €8,803 | €9,574 | +€771 | +8.8% |
| Other amounts payable | 47/48 | €67,000 | €50,000 | -€17,000 | -25.4% |
| Non-recurring operating income | 76A | - | €14,338 | +€14,338 | |
| Remuneration, social security and pensions | 62 | €40,159 | €42,237 | +€2,078 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,980 | €13,566 | -€11,414 | -45.7% |
| Other operating charges | 640/8 | €5,279 | €1,628 | -€3,651 | -69.2% |
| Gross operating margin | 9900 | €75,789 | €42,852 | -€32,938 | -43.5% |
| Operating profit (loss) | 9901 | €5,372 | -€14,580 | -€19,952 | |
| Financial income | 75/76B | €6 | €193 | +€187 | +3,098% |
| Recurring financial income | 75 | €6 | €193 | +€187 | +3,098% |
| Financial charges | 65/66B | €1,085 | €1,066 | -€20 | -1.8% |
| Recurring financial charges | 65 | €1,085 | €1,066 | -€20 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €4,293 | -€15,452 | -€19,745 | |
| Income taxes | 67/77 | €178 | €141 | -€36 | -20.4% |
| Profit (loss) for the period | 9904 | €4,115 | -€15,593 | -€19,709 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,115 | -€15,593 | -€19,709 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.