SIGA Consulting: 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.
SIGA Consulting
Largest movements
- Receivables within one year +€10,407
up €10,407 (+135%), from €7,733 to €18,140
of which Trade receivables: +€10,457
- Deferred charges and accrued income -€5,000
down €5,000 (-100%), from €5,000 to €0
- Cash +€3,814
up €3,814 (+25.1%), from €15,172 to €18,986
mainly Net result for the year (+€17,629) and Other debts (+€8,444)
- Other debts +€8,444
up €8,444 (+48.6%), from €17,384 to €25,828
- Gross operating margin +€6,621
up €6,621 (+39.7%), from €16,681 to €23,302
- Taxes +€1,283
up €1,283 (+33.9%), from €3,788 to €5,071
- Financial charges +€413
up €413 (+131%), from €316 to €729
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 | €53,375 | €62,126 | +€8,751 | +16.4% |
| Fixed assets | 21/28 | €470 | €0 | -€470 | -100% |
| Tangible fixed assets | 22/27 | €470 | €0 | -€470 | -100% |
| Plant, machinery and equipment | 23 | €470 | €0 | -€470 | -100% |
| Current assets | 29/58 | €52,905 | €62,126 | +€9,221 | +17.4% |
| Amounts receivable within one year | 40/41 | €7,733 | €18,140 | +€10,407 | +135% |
| Trade receivables | 40 | €7,684 | €18,140 | +€10,457 | +136% |
| Other amounts receivable | 41 | €50 | €0 | -€50 | -100% |
| Current investments | 50/53 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,172 | €18,986 | +€3,814 | +25.1% |
| Deferred charges and accrued income | 490/1 | €5,000 | €0 | -€5,000 | -100% |
| Total equity and liabilities | 10/49 | €53,375 | €62,126 | +€8,751 | +16.4% |
| Equity | 10/15 | €25,210 | €25,210 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €23,210 | €23,210 | = | 0.0% |
| Distributable reserves | 133 | €23,210 | €23,210 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,165 | €36,917 | +€8,751 | +31.1% |
| Amounts payable within one year | 42/48 | €28,165 | €36,917 | +€8,751 | +31.1% |
| Trade debts | 44 | €919 | €871 | -€47 | -5.1% |
| Suppliers | 440/4 | €919 | €871 | -€47 | -5.1% |
| Taxes, remuneration and social security | 45 | €9,863 | €10,217 | +€355 | +3.6% |
| Taxes | 450/3 | €9,863 | €10,217 | +€355 | +3.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €17,384 | €25,828 | +€8,444 | +48.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €524 | €470 | -€54 | -10.4% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €16,681 | €23,302 | +€6,621 | +39.7% |
| Operating profit (loss) | 9901 | €15,643 | €22,304 | +€6,661 | +42.6% |
| Financial income | 75/76B | €1,125 | €1,125 | = | 0.0% |
| Recurring financial income | 75 | €1,125 | €1,125 | = | 0.0% |
| Financial charges | 65/66B | €316 | €729 | +€413 | +131% |
| Recurring financial charges | 65 | €316 | €729 | +€413 | +131% |
| Profit (loss) for the period before taxes | 9903 | €16,452 | €22,700 | +€6,248 | +38.0% |
| Income taxes | 67/77 | €3,788 | €5,071 | +€1,283 | +33.9% |
| Profit (loss) for the period | 9904 | €12,664 | €17,629 | +€4,965 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,664 | €17,629 | +€4,965 | +39.2% |
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 23 October 2026 via checked.be.