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
- Cash +€7,065
up €7,065 (+15.7%), from €45,005 to €52,070
mainly Trade debts (+€3,460) and Tax, wage and social debts (+€1,727)
- Tangible fixed assets -€1,158
down €1,158 (-24.8%), from €4,664 to €3,506
of which Furniture and vehicles: -€952
- Stocks and contracts +€923
up €923 (+23.8%), from €3,876 to €4,799
- Trade debts +€3,460
up €3,460 (+158.9%), from €2,178 to €5,637
- Tax, wage and social debts +€1,727
up €1,727 (+42.7%), from €4,041 to €5,769
of which Taxes: +€1,148
- Reserves +€1,430
up €1,430 (+3.5%), from €41,073 to €42,503
of which Distributable reserves: +€1,430
- Staff costs -€10,541
down €10,541 (-34.2%), from €30,863 to €20,323
- Other operating charges +€689
up €689 (+19.4%), from €3,552 to €4,241
- Gross operating margin +€672
up €672 (+2.5%), from €26,762 to €27,433
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,342 | €66,809 | +€6,467 | +10.7% |
| Fixed assets | 21/28 | €4,664 | €3,506 | -€1,158 | -24.8% |
| Tangible fixed assets | 22/27 | €4,664 | €3,506 | -€1,158 | -24.8% |
| Land and buildings | 22 | €704 | €563 | -€141 | -20.0% |
| Plant, machinery and equipment | 23 | €92 | €27 | -€65 | -70.7% |
| Furniture and vehicles | 24 | €3,868 | €2,916 | -€952 | -24.6% |
| Current assets | 29/58 | €55,677 | €63,302 | +€7,625 | +13.7% |
| Stocks and contracts in progress | 3 | €3,876 | €4,799 | +€923 | +23.8% |
| Stocks | 30/36 | €3,876 | €4,799 | +€923 | +23.8% |
| Amounts receivable within one year | 40/41 | €6,701 | €6,338 | -€363 | -5.4% |
| Trade receivables | 40 | €2,837 | €0 | -€2,837 | -100.0% |
| Other amounts receivable | 41 | €3,863 | €6,338 | +€2,474 | +64.1% |
| Cash at bank and in hand | 54/58 | €45,005 | €52,070 | +€7,065 | +15.7% |
| Deferred charges and accrued income | 490/1 | €96 | €96 | = | 0.0% |
| Total equity and liabilities | 10/49 | €60,342 | €66,809 | +€6,467 | +10.7% |
| Equity | 10/15 | €53,473 | €54,903 | +€1,430 | +2.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €41,073 | €42,503 | +€1,430 | +3.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €41,073 | €42,503 | +€1,430 | +3.5% |
| Amounts payable | 17/49 | €6,869 | €11,906 | +€5,037 | +73.3% |
| Amounts payable within one year | 42/48 | €6,369 | €11,406 | +€5,037 | +79.1% |
| Trade debts | 44 | €2,178 | €5,637 | +€3,460 | +158.9% |
| Suppliers | 440/4 | €2,178 | €5,637 | +€3,460 | +158.9% |
| Advances received on contracts in progress | 46 | €150 | €0 | -€150 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,041 | €5,769 | +€1,727 | +42.7% |
| Taxes | 450/3 | €505 | €1,654 | +€1,148 | +227.2% |
| Remuneration and social security | 454/9 | €3,536 | €4,115 | +€579 | +16.4% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €30,863 | €20,323 | -€10,541 | -34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,164 | €1,158 | -€6 | -0.6% |
| Other operating charges | 640/8 | €3,552 | €4,241 | +€689 | +19.4% |
| Gross operating margin | 9900 | €26,762 | €27,433 | +€672 | +2.5% |
| Operating profit (loss) | 9901 | -€8,818 | €1,712 | +€10,530 | |
| Financial income | 75/76B | €158 | €278 | +€121 | +76.5% |
| Recurring financial income | 75 | €158 | €278 | +€121 | +76.5% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €407 | €339 | -€68 | -16.7% |
| Recurring financial charges | 65 | €407 | €339 | -€68 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,067 | €1,651 | +€10,718 | |
| Income taxes | 67/77 | €91 | €221 | +€130 | +144.0% |
| Profit (loss) for the period | 9904 | -€9,158 | €1,430 | +€10,588 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,158 | €1,430 | +€10,588 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.