SIENIEK: 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.
SIENIEK
Largest movements
- Cash +€14,163
up €14,163 (+46.8%), from €30,280 to €44,443
mainly Net result for the year (+€9,452) and Tax, wage and social debts (+€3,631)
- Tangible fixed assets +€2,692
new in 2025: €2,692
- Receivables within one year -€1,790
down €1,790 (-21.9%), from €8,160 to €6,370
of which Trade receivables: -€1,040
- Reserves +€5,000
up €5,000 (+11.6%), from €43,161 to €48,161
- Profit (loss) carried forward +€4,452
up €4,452 (+12.1%), from -€36,806 to -€32,354
- Tax, wage and social debts +€3,631
up €3,631 (+98.4%), from €3,690 to €7,321
- Trade debts +€2,254
up €2,254 (+132%), from €1,709 to €3,963
- Gross operating margin +€10,955
up €10,955 (+690%), from €1,588 to €12,543
- Taxes +€1,853
new in 2025: €1,853
- Financial income +€366
up €366 (+1,936%), from €19 to €385
- Depreciation +€297
new in 2025: €297
- Other operating charges -€296
down €296 (-19.5%), from €1,523 to €1,226
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 | €38,441 | €53,506 | +€15,065 | +39.2% |
| Fixed assets | 21/28 | - | €2,692 | +€2,692 | |
| Tangible fixed assets | 22/27 | - | €2,692 | +€2,692 | |
| Furniture and vehicles | 24 | - | €2,692 | +€2,692 | |
| Current assets | 29/58 | €38,441 | €50,814 | +€12,373 | +32.2% |
| Amounts receivable within one year | 40/41 | €8,160 | €6,370 | -€1,790 | -21.9% |
| Trade receivables | 40 | €5,910 | €4,870 | -€1,040 | -17.6% |
| Other amounts receivable | 41 | €2,250 | €1,500 | -€750 | -33.3% |
| Cash at bank and in hand | 54/58 | €30,280 | €44,443 | +€14,163 | +46.8% |
| Total equity and liabilities | 10/49 | €38,441 | €53,506 | +€15,065 | +39.2% |
| Equity | 10/15 | €18,754 | €28,206 | +€9,452 | +50.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €43,161 | €48,161 | +€5,000 | +11.6% |
| Distributable reserves | 133 | €43,161 | €48,161 | +€5,000 | +11.6% |
| Profit (loss) carried forward | 14 | -€36,806 | -€32,354 | +€4,452 | +12.1% |
| Amounts payable | 17/49 | €19,687 | €25,300 | +€5,613 | +28.5% |
| Amounts payable within one year | 42/48 | €19,687 | €25,300 | +€5,613 | +28.5% |
| Trade debts | 44 | €1,709 | €3,963 | +€2,254 | +132% |
| Suppliers | 440/4 | €1,709 | €3,963 | +€2,254 | +132% |
| Taxes, remuneration and social security | 45 | €3,690 | €7,321 | +€3,631 | +98.4% |
| Taxes | 450/3 | €3,690 | €7,321 | +€3,631 | +98.4% |
| Other amounts payable | 47/48 | €14,288 | €14,016 | -€272 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €297 | +€297 | |
| Other operating charges | 640/8 | €1,523 | €1,226 | -€296 | -19.5% |
| Gross operating margin | 9900 | €1,588 | €12,543 | +€10,955 | +690% |
| Operating profit (loss) | 9901 | €65 | €11,020 | +€10,955 | +16,866% |
| Financial income | 75/76B | €19 | €385 | +€366 | +1,936% |
| Recurring financial income | 75 | €19 | €385 | +€366 | +1,936% |
| Financial charges | 65/66B | €35 | €100 | +€65 | +183% |
| Recurring financial charges | 65 | €35 | €100 | +€65 | +183% |
| Profit (loss) for the period before taxes | 9903 | €49 | €11,305 | +€11,256 | +23,204% |
| Income taxes | 67/77 | - | €1,853 | +€1,853 | |
| Profit (loss) for the period | 9904 | €49 | €9,452 | +€9,403 | +19,385% |
| Profit (loss) for the period to be appropriated | 9905 | €49 | €9,452 | +€9,403 | +19,385% |
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 29 October 2026 via checked.be.