SIGIC: 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.
SIGIC
Largest movements
- Tangible fixed assets -€6,984
down €6,984 (-24.4%), from €28,585 to €21,601
- Intangible fixed assets -€6,250
down €6,250 (-15.4%), from €40,625 to €34,375
- Receivables within one year +€3,788
up €3,788 (+22.0%), from €17,214 to €21,002
of which Other amounts receivable: +€3,406
- Cash +€3,312
up €3,312 (+15.5%), from €21,309 to €24,621
mainly Depreciation (+€13,234) and Net result for the year (+€6,463)
- Other debts -€11,211
down €11,211 (-20.3%), from €55,254 to €44,042
- Reserves +€5,630
up €5,630 (+44.3%), from €12,719 to €18,349
- Debts after one year -€2,728
down €2,728 (-27.5%), from €9,905 to €7,177
- Tax, wage and social debts +€1,166
up €1,166 (+58.7%), from €1,986 to €3,151
- Gross operating margin -€5,735
down €5,735 (-17.5%), from €32,832 to €27,097
- Purchases and services +€2,808
up €2,808 (+3.4%), from €83,335 to €86,143
- Taxes -€2,406
down €2,406 (-44.9%), from €5,363 to €2,957
- Financial charges +€2,212
up €2,212 (+102.2%), from €2,164 to €4,376
- Depreciation +€649
up €649 (+5.2%), from €12,585 to €13,234
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 | €107,928 | €101,624 | -€6,304 | -5.8% |
| Fixed assets | 21/28 | €69,210 | €55,976 | -€13,234 | -19.1% |
| Intangible fixed assets | 21 | €40,625 | €34,375 | -€6,250 | -15.4% |
| Tangible fixed assets | 22/27 | €28,585 | €21,601 | -€6,984 | -24.4% |
| Furniture and vehicles | 24 | €28,585 | €21,601 | -€6,984 | -24.4% |
| Current assets | 29/58 | €38,718 | €45,648 | +€6,930 | +17.9% |
| Amounts receivable within one year | 40/41 | €17,214 | €21,002 | +€3,788 | +22.0% |
| Trade receivables | 40 | €12,577 | €12,959 | +€382 | +3.0% |
| Other amounts receivable | 41 | €4,637 | €8,043 | +€3,406 | +73.5% |
| Cash at bank and in hand | 54/58 | €21,309 | €24,621 | +€3,312 | +15.5% |
| Deferred charges and accrued income | 490/1 | €195 | €25 | -€171 | -87.4% |
| Total equity and liabilities | 10/49 | €107,928 | €101,624 | -€6,304 | -5.8% |
| Equity | 10/15 | €37,890 | €43,520 | +€5,630 | +14.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,719 | €18,349 | +€5,630 | +44.3% |
| Distributable reserves | 133 | €12,719 | €18,349 | +€5,630 | +44.3% |
| Profit (loss) carried forward | 14 | €22,170 | €22,170 | = | 0.0% |
| Amounts payable | 17/49 | €70,039 | €58,104 | -€11,934 | -17.0% |
| Amounts payable after more than one year | 17 | €9,905 | €7,177 | -€2,728 | -27.5% |
| Financial debts | 170/4 | €9,905 | €7,177 | -€2,728 | -27.5% |
| Amounts payable within one year | 42/48 | €60,134 | €49,959 | -€10,175 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €2,838 | €2,728 | -€110 | -3.9% |
| Trade debts | 44 | €57 | €37 | -€20 | -35.2% |
| Suppliers | 440/4 | €57 | €37 | -€20 | -35.2% |
| Taxes, remuneration and social security | 45 | €1,986 | €3,151 | +€1,166 | +58.7% |
| Taxes | 450/3 | €1,986 | €3,151 | +€1,166 | +58.7% |
| Other amounts payable | 47/48 | €55,254 | €44,042 | -€11,211 | -20.3% |
| Accrued charges and deferred income | 492/3 | - | €969 | +€969 | |
| Goods, raw materials, services and sundry goods | 60/61 | €83,335 | €86,143 | +€2,808 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,585 | €13,234 | +€649 | +5.2% |
| Other operating charges | 640/8 | - | €67 | +€67 | |
| Gross operating margin | 9900 | €32,832 | €27,097 | -€5,735 | -17.5% |
| Operating profit (loss) | 9901 | €20,247 | €13,796 | -€6,450 | -31.9% |
| Financial charges | 65/66B | €2,164 | €4,376 | +€2,212 | +102.2% |
| Recurring financial charges | 65 | €2,164 | €4,376 | +€2,212 | +102.2% |
| Profit (loss) for the period before taxes | 9903 | €18,082 | €9,420 | -€8,662 | -47.9% |
| Income taxes | 67/77 | €5,363 | €2,957 | -€2,406 | -44.9% |
| Profit (loss) for the period | 9904 | €12,719 | €6,463 | -€6,256 | -49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,719 | €6,463 | -€6,256 | -49.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.