Siera Solutions: 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.
Siera Solutions
Largest movements
- Cash +€43,230
up €43,230 (+129.5%), from €33,391 to €76,621
mainly Net result for the year (+€55,561) and Tax, wage and social debts (+€2,310)
- Receivables within one year +€11,585
up €11,585 (+117.7%), from €9,846 to €21,431
of which Other amounts receivable: +€13,106
- Reserves +€55,561
up €55,561 (+167.7%), from €33,124 to €88,685
- Other debts -€3,357
down €3,357 (-100.0%), from €3,357 to €0
- Tax, wage and social debts +€2,310
up €2,310 (+194.6%), from €1,187 to €3,498
- Gross operating margin +€27,837
up €27,837 (+65.5%), from €42,505 to €70,343
- Taxes +€5,985
up €5,985 (+71.7%), from €8,346 to €14,331
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 | €43,237 | €98,052 | +€54,816 | +126.8% |
| Current assets | 29/58 | €43,237 | €98,052 | +€54,816 | +126.8% |
| Amounts receivable within one year | 40/41 | €9,846 | €21,431 | +€11,585 | +117.7% |
| Trade receivables | 40 | €9,831 | €8,310 | -€1,521 | -15.5% |
| Other amounts receivable | 41 | €15 | €13,121 | +€13,106 | +88021.1% |
| Cash at bank and in hand | 54/58 | €33,391 | €76,621 | +€43,230 | +129.5% |
| Total equity and liabilities | 10/49 | €43,237 | €98,052 | +€54,816 | +126.8% |
| Equity | 10/15 | €37,124 | €92,685 | +€55,561 | +149.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €33,124 | €88,685 | +€55,561 | +167.7% |
| Distributable reserves | 133 | €33,124 | €88,685 | +€55,561 | +167.7% |
| Amounts payable | 17/49 | €6,113 | €5,367 | -€745 | -12.2% |
| Amounts payable within one year | 42/48 | €6,113 | €5,367 | -€745 | -12.2% |
| Financial debts | 43 | €7 | €10 | +€3 | +42.3% |
| Credit institutions | 430/8 | €7 | €10 | +€3 | +42.3% |
| Trade debts | 44 | €1,561 | €1,860 | +€299 | +19.2% |
| Suppliers | 440/4 | €1,561 | €1,860 | +€299 | +19.2% |
| Taxes, remuneration and social security | 45 | €1,187 | €3,498 | +€2,310 | +194.6% |
| Taxes | 450/3 | €1,187 | €3,498 | +€2,310 | +194.6% |
| Other amounts payable | 47/48 | €3,357 | €0 | -€3,357 | -100.0% |
| Other operating charges | 640/8 | €921 | €607 | -€314 | -34.1% |
| Gross operating margin | 9900 | €42,505 | €70,343 | +€27,837 | +65.5% |
| Operating profit (loss) | 9901 | €41,584 | €69,735 | +€28,151 | +67.7% |
| Financial income | 75/76B | - | €238 | +€238 | |
| Recurring financial income | 75 | - | €238 | +€238 | |
| Financial charges | 65/66B | €114 | €81 | -€33 | -28.7% |
| Recurring financial charges | 65 | €114 | €81 | -€33 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €41,470 | €69,892 | +€28,421 | +68.5% |
| Income taxes | 67/77 | €8,346 | €14,331 | +€5,985 | +71.7% |
| Profit (loss) for the period | 9904 | €33,124 | €55,561 | +€22,437 | +67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,124 | €55,561 | +€22,437 | +67.7% |
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 11 October 2026 via checked.be.