SIG-NATURE: 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.
SIG-NATURE
Largest movements
- Tangible fixed assets -€6,890
down €6,890 (-27.3%), from €25,271 to €18,381
of which Furniture and vehicles: -€6,000
- Stocks and contracts +€2,892
up €2,892 (+18.1%), from €15,986 to €18,878
- Receivables within one year -€2,008
down €2,008 (-58.6%), from €3,425 to €1,417
of which Trade receivables: -€2,551
- Cash +€1,342
up €1,342 (+210%), from €640 to €1,982
mainly Depreciation (+€6,890) and Net result for the year (+€2,567)
- Deferred charges and accrued income +€1,094
up €1,094 (+263%), from €416 to €1,511
- Other debts -€5,637
down €5,637 (-16.9%), from €33,292 to €27,655
- Profit (loss) carried forward +€2,567
up €2,567 (+35.7%), from -€7,193 to -€4,626
- Trade debts -€1,815
down €1,815 (-92.4%), from €1,964 to €149
- Tax, wage and social debts +€688
new in 2025: €688
- Accrued charges and deferred income +€626
up €626 (+23.4%), from €2,675 to €3,302
- Gross operating margin +€4,227
up €4,227 (+49.4%), from €8,561 to €12,788
- Financial charges -€168
down €168 (-6.1%), from €2,761 to €2,594
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 | €45,739 | €42,168 | -€3,571 | -7.8% |
| Fixed assets | 21/28 | €25,271 | €18,381 | -€6,890 | -27.3% |
| Tangible fixed assets | 22/27 | €25,271 | €18,381 | -€6,890 | -27.3% |
| Plant, machinery and equipment | 23 | €1,271 | €381 | -€890 | -70.0% |
| Furniture and vehicles | 24 | €24,000 | €18,000 | -€6,000 | -25.0% |
| Current assets | 29/58 | €20,467 | €23,787 | +€3,319 | +16.2% |
| Stocks and contracts in progress | 3 | €15,986 | €18,878 | +€2,892 | +18.1% |
| Stocks | 30/36 | €15,986 | €18,878 | +€2,892 | +18.1% |
| Amounts receivable within one year | 40/41 | €3,425 | €1,417 | -€2,008 | -58.6% |
| Trade receivables | 40 | €3,264 | €713 | -€2,551 | -78.2% |
| Other amounts receivable | 41 | €161 | €704 | +€543 | +337% |
| Cash at bank and in hand | 54/58 | €640 | €1,982 | +€1,342 | +210% |
| Deferred charges and accrued income | 490/1 | €416 | €1,511 | +€1,094 | +263% |
| Total equity and liabilities | 10/49 | €45,739 | €42,168 | -€3,571 | -7.8% |
| Equity | 10/15 | €7,807 | €10,374 | +€2,567 | +32.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,193 | -€4,626 | +€2,567 | +35.7% |
| Amounts payable | 17/49 | €37,932 | €31,794 | -€6,138 | -16.2% |
| Amounts payable within one year | 42/48 | €35,256 | €28,493 | -€6,764 | -19.2% |
| Trade debts | 44 | €1,964 | €149 | -€1,815 | -92.4% |
| Suppliers | 440/4 | €1,964 | €149 | -€1,815 | -92.4% |
| Taxes, remuneration and social security | 45 | - | €688 | +€688 | |
| Taxes | 450/3 | - | €688 | +€688 | |
| Other amounts payable | 47/48 | €33,292 | €27,655 | -€5,637 | -16.9% |
| Accrued charges and deferred income | 492/3 | €2,675 | €3,302 | +€626 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,890 | €6,890 | = | 0.0% |
| Other operating charges | 640/8 | €755 | €764 | +€8 | +1.1% |
| Gross operating margin | 9900 | €8,561 | €12,788 | +€4,227 | +49.4% |
| Operating profit (loss) | 9901 | €916 | €5,135 | +€4,219 | +461% |
| Financial income | 75/76B | €17 | €27 | +€10 | +56.5% |
| Recurring financial income | 75 | €17 | €27 | +€10 | +56.5% |
| Financial charges | 65/66B | €2,761 | €2,594 | -€168 | -6.1% |
| Recurring financial charges | 65 | €2,761 | €2,594 | -€168 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,829 | €2,567 | +€4,396 | |
| Profit (loss) for the period | 9904 | -€1,829 | €2,567 | +€4,396 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,829 | €2,567 | +€4,396 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.