Sigma Consultancy: 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.
Sigma Consultancy
Largest movements
- Cash +€91,287
up €91,287 (+589%), from €15,510 to €106,797
mainly Net result for the year (+€66,015) and Tax, wage and social debts (+€24,664)
- Tangible fixed assets -€12,247
down €12,247 (-21.3%), from €57,455 to €45,208
of which Furniture and vehicles: -€11,506
- Receivables within one year +€4,162
up €4,162 (+63.7%), from €6,534 to €10,696
- Profit (loss) carried forward +€66,015
up €66,015 (+123%), from €53,473 to €119,489
- Tax, wage and social debts +€24,664
up €24,664 (+143%), from €17,189 to €41,853
of which Taxes: +€23,464
- Other debts -€7,466
down €7,466 (-91.9%), from €8,127 to €661
- Gross operating margin +€24,638
up €24,638 (+33.4%), from €73,723 to €98,361
- Depreciation +€9,949
up €9,949 (+433%), from €2,298 to €12,247
- Taxes +€5,069
up €5,069 (+35.1%), from €14,423 to €19,491
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 | €81,372 | €164,427 | +€83,055 | +102% |
| Fixed assets | 21/28 | €57,455 | €45,208 | -€12,247 | -21.3% |
| Tangible fixed assets | 22/27 | €57,455 | €45,208 | -€12,247 | -21.3% |
| Plant, machinery and equipment | 23 | €2,095 | €1,354 | -€741 | -35.4% |
| Furniture and vehicles | 24 | €55,360 | €43,854 | -€11,506 | -20.8% |
| Current assets | 29/58 | €23,917 | €119,219 | +€95,302 | +398% |
| Amounts receivable within one year | 40/41 | €6,534 | €10,696 | +€4,162 | +63.7% |
| Trade receivables | 40 | €6,534 | €10,696 | +€4,162 | +63.7% |
| Cash at bank and in hand | 54/58 | €15,510 | €106,797 | +€91,287 | +589% |
| Deferred charges and accrued income | 490/1 | €1,873 | €1,726 | -€147 | -7.9% |
| Total equity and liabilities | 10/49 | €81,372 | €164,427 | +€83,055 | +102% |
| Equity | 10/15 | €55,473 | €121,489 | +€66,015 | +119% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,473 | €119,489 | +€66,015 | +123% |
| Amounts payable | 17/49 | €25,899 | €42,939 | +€17,040 | +65.8% |
| Amounts payable within one year | 42/48 | €25,899 | €42,939 | +€17,040 | +65.8% |
| Trade debts | 44 | €583 | €425 | -€158 | -27.2% |
| Suppliers | 440/4 | €583 | €425 | -€158 | -27.2% |
| Taxes, remuneration and social security | 45 | €17,189 | €41,853 | +€24,664 | +143% |
| Taxes | 450/3 | €17,189 | €40,653 | +€23,464 | +137% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €8,127 | €661 | -€7,466 | -91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,298 | €12,247 | +€9,949 | +433% |
| Other operating charges | 640/8 | €458 | €483 | +€25 | +5.4% |
| Gross operating margin | 9900 | €73,723 | €98,361 | +€24,638 | +33.4% |
| Operating profit (loss) | 9901 | €70,966 | €85,630 | +€14,664 | +20.7% |
| Financial income | 75/76B | €5 | €1 | -€3 | -71.8% |
| Recurring financial income | 75 | €5 | €1 | -€3 | -71.8% |
| Financial charges | 65/66B | €420 | €125 | -€295 | -70.3% |
| Recurring financial charges | 65 | €420 | €125 | -€295 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | €70,550 | €85,507 | +€14,956 | +21.2% |
| Income taxes | 67/77 | €14,423 | €19,491 | +€5,069 | +35.1% |
| Profit (loss) for the period | 9904 | €56,127 | €66,015 | +€9,888 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,127 | €66,015 | +€9,888 | +17.6% |
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 27 October 2026 via checked.be.