SIENTO INTERIOR: 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.
SIENTO INTERIOR
Largest movements
- Stocks and contracts +€239,138
up €239,138 (+249%), from €96,133 to €335,270
of which Stocks: +€239,138
- Receivables within one year +€196,444
up €196,444 (+352%), from €55,876 to €252,321
of which Trade receivables: +€171,907
- Cash +€153,072
up €153,072 (+117%), from €130,341 to €283,413
mainly Short-term financial debts (+€193,690) and Net result for the year (+€160,148)
- Tangible fixed assets -€105,972
down €105,972 (-74.8%), from €141,731 to €35,759
of which Furniture and vehicles: -€122,641
- Deferred charges and accrued income +€65,619
up €65,619 (+1,329%), from €4,939 to €70,558
- Short-term financial debts +€193,690
up €193,690 (+450%), from €43,033 to €236,722
of which Credit institutions: +€200,892
- Reserves +€160,148
up €160,148 (+215%), from €74,471 to €234,620
- Trade debts +€126,210
up €126,210 (+109%), from €115,460 to €241,670
- Tax, wage and social debts +€55,459
up €55,459 (+298%), from €18,591 to €74,049
of which Taxes: +€55,459
- Debts after one year +€30,694
up €30,694 (+26.9%), from €114,182 to €144,876
- Gross operating margin +€146,720
up €146,720 (+102%), from €144,292 to €291,012
- Taxes +€75,613
up €75,613 (+248%), from €30,487 to €106,100
- Depreciation -€25,895
down €25,895 (-74.5%), from €34,770 to €8,874
- Write-downs -€18,110
down €18,110 (-100%), from €18,110 to €0
- Financial charges +€5,629
up €5,629 (+83.2%), from €6,768 to €12,397
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 | €452,845 | €999,510 | +€546,664 | +121% |
| Fixed assets | 21/28 | €165,556 | €57,947 | -€107,609 | -65.0% |
| Intangible fixed assets | 21 | €23,825 | €19,263 | -€4,563 | -19.2% |
| Tangible fixed assets | 22/27 | €141,731 | €35,759 | -€105,972 | -74.8% |
| Plant, machinery and equipment | 23 | €4,826 | €7,300 | +€2,474 | +51.3% |
| Furniture and vehicles | 24 | €132,872 | €10,231 | -€122,641 | -92.3% |
| Other tangible fixed assets | 26 | €4,033 | €18,228 | +€14,195 | +352% |
| Financial fixed assets | 28 | - | €2,925 | +€2,925 | |
| Current assets | 29/58 | €287,289 | €941,563 | +€654,274 | +228% |
| Stocks and contracts in progress | 3 | €96,133 | €335,270 | +€239,138 | +249% |
| Stocks | 30/36 | €96,133 | €335,270 | +€239,138 | +249% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €55,876 | €252,321 | +€196,444 | +352% |
| Trade receivables | 40 | €34,911 | €206,818 | +€171,907 | +492% |
| Other amounts receivable | 41 | €20,965 | €45,502 | +€24,537 | +117% |
| Cash at bank and in hand | 54/58 | €130,341 | €283,413 | +€153,072 | +117% |
| Deferred charges and accrued income | 490/1 | €4,939 | €70,558 | +€65,619 | +1,329% |
| Total equity and liabilities | 10/49 | €452,845 | €999,510 | +€546,664 | +121% |
| Equity | 10/15 | €75,471 | €235,620 | +€160,148 | +212% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €74,471 | €234,620 | +€160,148 | +215% |
| Distributable reserves | 133 | €74,471 | €234,620 | +€160,148 | +215% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €377,374 | €763,890 | +€386,516 | +102% |
| Amounts payable after more than one year | 17 | €114,182 | €144,876 | +€30,694 | +26.9% |
| Financial debts | 170/4 | €114,182 | €144,876 | +€30,694 | +26.9% |
| Amounts payable within one year | 42/48 | €262,706 | €617,210 | +€354,504 | +135% |
| Current portion of amounts payable after more than one year | 42 | €36,185 | €53,306 | +€17,121 | +47.3% |
| Financial debts | 43 | €43,033 | €236,722 | +€193,690 | +450% |
| Credit institutions | 430/8 | €35,830 | €236,722 | +€200,892 | +561% |
| Other loans | 439 | €7,202 | €0 | -€7,202 | -100% |
| Trade debts | 44 | €115,460 | €241,670 | +€126,210 | +109% |
| Suppliers | 440/4 | €115,460 | €241,670 | +€126,210 | +109% |
| Advances received on contracts in progress | 46 | €25,000 | €0 | -€25,000 | -100% |
| Taxes, remuneration and social security | 45 | €18,591 | €74,049 | +€55,459 | +298% |
| Taxes | 450/3 | €18,591 | €74,049 | +€55,459 | +298% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €24,437 | €11,462 | -€12,975 | -53.1% |
| Accrued charges and deferred income | 492/3 | €486 | €1,804 | +€1,318 | +271% |
| Non-recurring operating income | 76A | - | €19,593 | +€19,593 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,770 | €8,874 | -€25,895 | -74.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18,110 | €0 | -€18,110 | -100% |
| Other operating charges | 640/8 | €5,294 | €3,593 | -€1,701 | -32.1% |
| Non-recurring operating charges | 66A | €2,347 | €180 | -€2,167 | -92.3% |
| Gross operating margin | 9900 | €144,292 | €291,012 | +€146,720 | +102% |
| Operating profit (loss) | 9901 | €83,772 | €278,365 | +€194,593 | +232% |
| Financial income | 75/76B | €1,325 | €280 | -€1,044 | -78.8% |
| Recurring financial income | 75 | €1,325 | €280 | -€1,044 | -78.8% |
| Financial charges | 65/66B | €6,768 | €12,397 | +€5,629 | +83.2% |
| Recurring financial charges | 65 | €6,768 | €12,397 | +€5,629 | +83.2% |
| Profit (loss) for the period before taxes | 9903 | €78,328 | €266,248 | +€187,920 | +240% |
| Income taxes | 67/77 | €30,487 | €106,100 | +€75,613 | +248% |
| Profit (loss) for the period | 9904 | €47,841 | €160,148 | +€112,307 | +235% |
| Profit (loss) for the period to be appropriated | 9905 | €47,841 | €160,148 | +€112,307 | +235% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.