SIGMA 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.
SIGMA CONSULTING
Largest movements
- Cash -€64,816
down €64,816 (-82.9%), from €78,173 to €13,357
mainly Contributions, distributions and other (-€71,580) and Debts after one year (-€28,067)
- Tangible fixed assets -€16,867
down €16,867 (-3.9%), from €436,286 to €419,419
of which Land and buildings: -€26,707
- Receivables within one year -€5,705
down €5,705 (-17.0%), from €33,462 to €27,757
of which Trade receivables: -€15,811
- Reserves -€52,140
down €52,140 (-14.4%), from €361,845 to €309,705
- Debts after one year -€28,067
down €28,067 (-55.6%), from €50,477 to €22,411
- Tax, wage and social debts -€16,830
down €16,830 (-76.1%), from €22,108 to €5,279
- Other debts +€9,399
up €9,399 (+13.7%), from €68,569 to €77,967
- Gross operating margin -€72,106
down €72,106 (-52.1%), from €138,461 to €66,355
- Taxes -€20,088
down €20,088 (-71.7%), from €28,023 to €7,936
- Depreciation +€3,559
up €3,559 (+13.0%), from €27,298 to €30,857
- Other operating charges -€2,401
down €2,401 (-33.3%), from €7,202 to €4,801
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 | €548,413 | €460,840 | -€87,573 | -16.0% |
| Fixed assets | 21/28 | €436,286 | €419,419 | -€16,867 | -3.9% |
| Tangible fixed assets | 22/27 | €436,286 | €419,419 | -€16,867 | -3.9% |
| Land and buildings | 22 | €433,164 | €406,457 | -€26,707 | -6.2% |
| Plant, machinery and equipment | 23 | €2,195 | €1,101 | -€1,094 | -49.8% |
| Furniture and vehicles | 24 | €927 | €11,861 | +€10,934 | +1,179% |
| Current assets | 29/58 | €112,127 | €41,420 | -€70,706 | -63.1% |
| Amounts receivable within one year | 40/41 | €33,462 | €27,757 | -€5,705 | -17.0% |
| Trade receivables | 40 | €31,339 | €15,528 | -€15,811 | -50.5% |
| Other amounts receivable | 41 | €2,123 | €12,229 | +€10,106 | +476% |
| Cash at bank and in hand | 54/58 | €78,173 | €13,357 | -€64,816 | -82.9% |
| Deferred charges and accrued income | 490/1 | €492 | €307 | -€185 | -37.7% |
| Total equity and liabilities | 10/49 | €548,413 | €460,840 | -€87,573 | -16.0% |
| Equity | 10/15 | €368,045 | €315,905 | -€52,140 | -14.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €361,845 | €309,705 | -€52,140 | -14.4% |
| Distributable reserves | 133 | €361,845 | €309,705 | -€52,140 | -14.4% |
| Amounts payable | 17/49 | €180,369 | €144,935 | -€35,433 | -19.6% |
| Amounts payable after more than one year | 17 | €50,477 | €22,411 | -€28,067 | -55.6% |
| Financial debts | 170/4 | €50,477 | €22,411 | -€28,067 | -55.6% |
| Amounts payable within one year | 42/48 | €129,109 | €122,524 | -€6,585 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €26,555 | €27,780 | +€1,225 | +4.6% |
| Trade debts | 44 | €11,877 | €11,498 | -€379 | -3.2% |
| Suppliers | 440/4 | €11,877 | €11,498 | -€379 | -3.2% |
| Taxes, remuneration and social security | 45 | €22,108 | €5,279 | -€16,830 | -76.1% |
| Taxes | 450/3 | €22,108 | €5,279 | -€16,830 | -76.1% |
| Other amounts payable | 47/48 | €68,569 | €77,967 | +€9,399 | +13.7% |
| Accrued charges and deferred income | 492/3 | €782 | €0 | -€782 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,298 | €30,857 | +€3,559 | +13.0% |
| Other operating charges | 640/8 | €7,202 | €4,801 | -€2,401 | -33.3% |
| Gross operating margin | 9900 | €138,461 | €66,355 | -€72,106 | -52.1% |
| Operating profit (loss) | 9901 | €103,961 | €30,696 | -€73,265 | -70.5% |
| Financial income | 75/76B | €172 | €228 | +€56 | +32.8% |
| Recurring financial income | 75 | €172 | €228 | +€56 | +32.8% |
| Financial charges | 65/66B | €2,663 | €3,548 | +€885 | +33.2% |
| Recurring financial charges | 65 | €2,663 | €3,548 | +€885 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | €101,470 | €27,376 | -€74,094 | -73.0% |
| Income taxes | 67/77 | €28,023 | €7,936 | -€20,088 | -71.7% |
| Profit (loss) for the period | 9904 | €73,446 | €19,440 | -€54,006 | -73.5% |
| Profit (loss) for the period to be appropriated | 9905 | €73,446 | €19,440 | -€54,006 | -73.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.