Sienna: 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.
Sienna
Largest movements
- Receivables within one year -€6,556
down €6,556 (-19.0%), from €34,494 to €27,938
of which Other amounts receivable: -€6,406
- Cash +€1,172
up €1,172 (+151.0%), from €776 to €1,949
mainly Net result for the year (+€6,874) and Receivables within one year (+€6,556)
- Trade debts -€7,717
down €7,717 (-79.7%), from €9,684 to €1,967
- Profit (loss) carried forward +€6,874
up €6,874 (+68.9%), from -€9,979 to -€3,104
- Current portion of long-term debt -€3,060
no longer reported in 2025 (was €3,060)
- Tax, wage and social debts -€1,718
down €1,718 (-66.2%), from €2,596 to €878
of which Remuneration and social security: -€1,700
- Gross operating margin +€8,584
up €8,584 (+107.3%), from €8,003 to €16,587
- Financial charges +€2,170
up €2,170 (+105.1%), from €2,064 to €4,234
- Other operating charges +€293
up €293 (+55.5%), from €528 to €820
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 | €53,361 | €47,741 | -€5,620 | -10.5% |
| Fixed assets | 21/28 | €18,002 | €17,686 | -€316 | -1.8% |
| Tangible fixed assets | 22/27 | €18,002 | €17,686 | -€316 | -1.8% |
| Plant, machinery and equipment | 23 | €2,044 | €3,681 | +€1,637 | +80.1% |
| Furniture and vehicles | 24 | €2,741 | €3,512 | +€771 | +28.1% |
| Other tangible fixed assets | 26 | €13,217 | €10,494 | -€2,723 | -20.6% |
| Current assets | 29/58 | €35,359 | €30,054 | -€5,305 | -15.0% |
| Amounts receivable within one year | 40/41 | €34,494 | €27,938 | -€6,556 | -19.0% |
| Trade receivables | 40 | €150 | - | -€150 | |
| Other amounts receivable | 41 | €34,344 | €27,938 | -€6,406 | -18.7% |
| Cash at bank and in hand | 54/58 | €776 | €1,949 | +€1,172 | +151.0% |
| Deferred charges and accrued income | 490/1 | €89 | €168 | +€78 | +88.0% |
| Total equity and liabilities | 10/49 | €53,361 | €47,741 | -€5,620 | -10.5% |
| Equity | 10/15 | €38,021 | €44,896 | +€6,874 | +18.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €43,000 | €43,000 | = | 0.0% |
| Distributable reserves | 133 | €43,000 | €43,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,979 | -€3,104 | +€6,874 | +68.9% |
| Amounts payable | 17/49 | €15,340 | €2,845 | -€12,495 | -81.5% |
| Amounts payable within one year | 42/48 | €15,340 | €2,845 | -€12,495 | -81.5% |
| Current portion of amounts payable after more than one year | 42 | €3,060 | - | -€3,060 | |
| Trade debts | 44 | €9,684 | €1,967 | -€7,717 | -79.7% |
| Suppliers | 440/4 | €9,684 | €1,967 | -€7,717 | -79.7% |
| Taxes, remuneration and social security | 45 | €2,596 | €878 | -€1,718 | -66.2% |
| Taxes | 450/3 | €896 | €878 | -€18 | -2.0% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,413 | €4,491 | +€78 | +1.8% |
| Other operating charges | 640/8 | €528 | €820 | +€293 | +55.5% |
| Gross operating margin | 9900 | €8,003 | €16,587 | +€8,584 | +107.3% |
| Operating profit (loss) | 9901 | €3,062 | €11,276 | +€8,214 | +268.2% |
| Financial charges | 65/66B | €2,064 | €4,234 | +€2,170 | +105.1% |
| Recurring financial charges | 65 | €2,064 | €4,234 | +€2,170 | +105.1% |
| Profit (loss) for the period before taxes | 9903 | €998 | €7,042 | +€6,044 | +605.6% |
| Income taxes | 67/77 | €103 | €168 | +€65 | +63.6% |
| Profit (loss) for the period | 9904 | €895 | €6,874 | +€5,979 | +667.7% |
| Profit (loss) for the period to be appropriated | 9905 | €895 | €6,874 | +€5,979 | +667.7% |
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 5 October 2026 via checked.be.