SIEKA: 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.
SIEKA
Largest movements
- Cash +€111,827
up €111,827 (+34.2%), from €326,805 to €438,633
mainly Net result for the year (+€91,472) and Depreciation (+€53,128)
- Tangible fixed assets -€37,627
down €37,627 (-15.9%), from €237,286 to €199,659
of which Land and buildings: -€19,543
- Stocks and contracts +€9,734
up €9,734 (+153.0%), from €6,362 to €16,096
- Reserves +€89,972
up €89,972 (+35.4%), from €254,514 to €344,486
of which Distributable reserves: +€89,972
- Debts after one year -€31,990
down €31,990 (-17.8%), from €179,585 to €147,596
- Tax, wage and social debts +€23,160
up €23,160 (+117.7%), from €19,674 to €42,834
of which Taxes: +€14,552
- Trade debts +€16,988
up €16,988 (+57.7%), from €29,466 to €46,454
- Current portion of long-term debt -€9,351
down €9,351 (-22.6%), from €41,341 to €31,990
- Gross operating margin +€83,938
up €83,938 (+33.8%), from €248,551 to €332,488
- Staff costs +€22,461
up €22,461 (+18.6%), from €120,523 to €142,984
- Taxes +€17,150
up €17,150 (+89.2%), from €19,235 to €36,385
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 | €574,456 | €664,146 | +€89,690 | +15.6% |
| Fixed assets | 21/28 | €237,286 | €199,659 | -€37,627 | -15.9% |
| Tangible fixed assets | 22/27 | €237,286 | €199,659 | -€37,627 | -15.9% |
| Land and buildings | 22 | €165,647 | €146,104 | -€19,543 | -11.8% |
| Plant, machinery and equipment | 23 | €38,775 | €31,898 | -€6,876 | -17.7% |
| Furniture and vehicles | 24 | €32,865 | €21,657 | -€11,208 | -34.1% |
| Current assets | 29/58 | €337,170 | €464,487 | +€127,317 | +37.8% |
| Stocks and contracts in progress | 3 | €6,362 | €16,096 | +€9,734 | +153.0% |
| Stocks | 30/36 | €6,362 | €16,096 | +€9,734 | +153.0% |
| Amounts receivable within one year | 40/41 | €3,431 | €8,897 | +€5,467 | +159.3% |
| Trade receivables | 40 | €825 | €7,383 | +€6,559 | +795.4% |
| Other amounts receivable | 41 | €2,606 | €1,514 | -€1,092 | -41.9% |
| Cash at bank and in hand | 54/58 | €326,805 | €438,633 | +€111,827 | +34.2% |
| Deferred charges and accrued income | 490/1 | €572 | €860 | +€289 | +50.5% |
| Total equity and liabilities | 10/49 | €574,456 | €664,146 | +€89,690 | +15.6% |
| Equity | 10/15 | €294,514 | €384,486 | +€89,972 | +30.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €254,514 | €344,486 | +€89,972 | +35.4% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €250,514 | €340,486 | +€89,972 | +35.9% |
| Amounts payable | 17/49 | €279,942 | €279,660 | -€283 | -0.1% |
| Amounts payable after more than one year | 17 | €179,585 | €147,596 | -€31,990 | -17.8% |
| Financial debts | 170/4 | €179,585 | €147,596 | -€31,990 | -17.8% |
| Amounts payable within one year | 42/48 | €99,209 | €131,408 | +€32,199 | +32.5% |
| Current portion of amounts payable after more than one year | 42 | €41,341 | €31,990 | -€9,351 | -22.6% |
| Trade debts | 44 | €29,466 | €46,454 | +€16,988 | +57.7% |
| Suppliers | 440/4 | €29,466 | €46,454 | +€16,988 | +57.7% |
| Taxes, remuneration and social security | 45 | €19,674 | €42,834 | +€23,160 | +117.7% |
| Taxes | 450/3 | €4,403 | €18,955 | +€14,552 | +330.5% |
| Remuneration and social security | 454/9 | €15,271 | €23,879 | +€8,608 | +56.4% |
| Other amounts payable | 47/48 | €8,729 | €10,131 | +€1,402 | +16.1% |
| Accrued charges and deferred income | 492/3 | €1,147 | €655 | -€492 | -42.9% |
| Remuneration, social security and pensions | 62 | €120,523 | €142,984 | +€22,461 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,039 | €53,128 | +€3,089 | +6.2% |
| Other operating charges | 640/8 | €767 | €700 | -€67 | -8.8% |
| Gross operating margin | 9900 | €248,551 | €332,488 | +€83,938 | +33.8% |
| Operating profit (loss) | 9901 | €77,222 | €135,677 | +€58,455 | +75.7% |
| Financial income | 75/76B | €746 | €494 | -€252 | -33.7% |
| Recurring financial income | 75 | €746 | €494 | -€252 | -33.7% |
| Financial charges | 65/66B | €9,210 | €8,314 | -€895 | -9.7% |
| Recurring financial charges | 65 | €9,210 | €8,314 | -€895 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €68,759 | €127,857 | +€59,099 | +86.0% |
| Income taxes | 67/77 | €19,235 | €36,385 | +€17,150 | +89.2% |
| Profit (loss) for the period | 9904 | €49,524 | €91,472 | +€41,948 | +84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,524 | €91,472 | +€41,948 | +84.7% |
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 11 October 2026 via checked.be.