Sigma-Fisc: 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-Fisc
Largest movements
- Current investments -€11,193
no longer reported in 2025 (was €11,193)
- Receivables within one year +€7,225
up €7,225 (+45.7%), from €15,821 to €23,046
of which Trade receivables: +€7,225
- Cash +€5,388
new in 2025: €5,388
mainly Current investments (+€11,193) and Tax, wage and social debts (+€3,387)
- Deferred charges and accrued income -€968
down €968 (-49.2%), from €1,965 to €997
- Tangible fixed assets -€578
down €578 (-34.3%), from €1,686 to €1,108
- Tax, wage and social debts +€3,387
up €3,387 (+44.4%), from €7,631 to €11,019
- Other debts -€2,745
down €2,745 (-81.4%), from €3,371 to €625
- Trade debts -€2,106
down €2,106 (-77.4%), from €2,719 to €614
- Profit (loss) carried forward +€1,338
up €1,338 (+9.3%), from €14,444 to €15,782
- Gross operating margin -€1,450
down €1,450 (-17.4%), from €8,321 to €6,871
- Depreciation +€530
up €530 (+1,100%), from €48 to €578
- Other operating charges -€489
down €489 (-23.1%), from €2,118 to €1,629
- Financial charges -€475
down €475 (-28.8%), from €1,651 to €1,175
- Taxes -€219
down €219 (-9.3%), from €2,370 to €2,151
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 | €30,665 | €30,539 | -€126 | -0.4% |
| Fixed assets | 21/28 | €1,686 | €1,108 | -€578 | -34.3% |
| Tangible fixed assets | 22/27 | €1,686 | €1,108 | -€578 | -34.3% |
| Furniture and vehicles | 24 | €1,686 | €1,108 | -€578 | -34.3% |
| Current assets | 29/58 | €28,979 | €29,431 | +€452 | +1.6% |
| Amounts receivable within one year | 40/41 | €15,821 | €23,046 | +€7,225 | +45.7% |
| Trade receivables | 40 | €15,571 | €22,796 | +€7,225 | +46.4% |
| Other amounts receivable | 41 | €250 | €250 | = | 0.0% |
| Current investments | 50/53 | €11,193 | - | -€11,193 | |
| Cash at bank and in hand | 54/58 | - | €5,388 | +€5,388 | |
| Deferred charges and accrued income | 490/1 | €1,965 | €997 | -€968 | -49.2% |
| Total equity and liabilities | 10/49 | €30,665 | €30,539 | -€126 | -0.4% |
| Equity | 10/15 | €16,944 | €18,282 | +€1,338 | +7.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,444 | €15,782 | +€1,338 | +9.3% |
| Amounts payable | 17/49 | €13,721 | €12,258 | -€1,464 | -10.7% |
| Amounts payable within one year | 42/48 | €13,721 | €12,258 | -€1,464 | -10.7% |
| Trade debts | 44 | €2,719 | €614 | -€2,106 | -77.4% |
| Suppliers | 440/4 | €2,719 | €614 | -€2,106 | -77.4% |
| Taxes, remuneration and social security | 45 | €7,631 | €11,019 | +€3,387 | +44.4% |
| Taxes | 450/3 | €7,631 | €11,019 | +€3,387 | +44.4% |
| Other amounts payable | 47/48 | €3,371 | €625 | -€2,745 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48 | €578 | +€530 | +1,100% |
| Other operating charges | 640/8 | €2,118 | €1,629 | -€489 | -23.1% |
| Gross operating margin | 9900 | €8,321 | €6,871 | -€1,450 | -17.4% |
| Operating profit (loss) | 9901 | €6,155 | €4,664 | -€1,491 | -24.2% |
| Financial income | 75/76B | €113 | - | -€113 | |
| Recurring financial income | 75 | €113 | - | -€113 | |
| Financial charges | 65/66B | €1,651 | €1,175 | -€475 | -28.8% |
| Recurring financial charges | 65 | €1,651 | €1,175 | -€475 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €4,617 | €3,489 | -€1,128 | -24.4% |
| Income taxes | 67/77 | €2,370 | €2,151 | -€219 | -9.3% |
| Profit (loss) for the period | 9904 | €2,247 | €1,338 | -€909 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,247 | €1,338 | -€909 | -40.5% |
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.