Sigma Graph Inc: 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.
Sigma Graph Inc
Largest movements
- Cash +€23,226
up €23,226 (+30.1%), from €77,142 to €100,368
mainly Other debts (+€130,451) and Net result for the year (+€57,717)
- Receivables within one year +€16,945
up €16,945 (+78.2%), from €21,665 to €38,610
of which Other amounts receivable: +€27,333
- Other debts +€130,451
new in 2025: €130,451
- Reserves -€95,755
down €95,755 (-96.1%), from €99,677 to €3,922
- Tax, wage and social debts +€3,338
up €3,338 (+407.3%), from €820 to €4,158
- Trade debts +€1,448
up €1,448 (+177.9%), from €814 to €2,261
- Gross operating margin -€6,957
down €6,957 (-8.4%), from €82,653 to €75,696
- Taxes -€1,678
down €1,678 (-10.0%), from €16,820 to €15,141
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 | €102,310 | €141,792 | +€39,482 | +38.6% |
| Fixed assets | 21/28 | €3,503 | €2,814 | -€689 | -19.7% |
| Tangible fixed assets | 22/27 | €3,167 | €2,478 | -€689 | -21.8% |
| Plant, machinery and equipment | 23 | - | €1,097 | +€1,097 | |
| Furniture and vehicles | 24 | €3,167 | €1,381 | -€1,786 | -56.4% |
| Financial fixed assets | 28 | €336 | €336 | = | 0.0% |
| Current assets | 29/58 | €98,807 | €138,978 | +€40,171 | +40.7% |
| Amounts receivable within one year | 40/41 | €21,665 | €38,610 | +€16,945 | +78.2% |
| Trade receivables | 40 | €14,153 | €3,766 | -€10,388 | -73.4% |
| Other amounts receivable | 41 | €7,512 | €34,845 | +€27,333 | +363.9% |
| Cash at bank and in hand | 54/58 | €77,142 | €100,368 | +€23,226 | +30.1% |
| Total equity and liabilities | 10/49 | €102,310 | €141,792 | +€39,482 | +38.6% |
| Equity | 10/15 | €100,677 | €4,922 | -€95,755 | -95.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €99,677 | €3,922 | -€95,755 | -96.1% |
| Distributable reserves | 133 | €99,677 | €3,922 | -€95,755 | -96.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,633 | €136,870 | +€135,237 | +8280.8% |
| Amounts payable within one year | 42/48 | €1,633 | €136,870 | +€135,237 | +8280.8% |
| Trade debts | 44 | €814 | €2,261 | +€1,448 | +177.9% |
| Suppliers | 440/4 | €814 | €2,261 | +€1,448 | +177.9% |
| Taxes, remuneration and social security | 45 | €820 | €4,158 | +€3,338 | +407.3% |
| Taxes | 450/3 | €820 | €4,158 | +€3,338 | +407.3% |
| Other amounts payable | 47/48 | - | €130,451 | +€130,451 | |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,231 | €2,521 | +€290 | +13.0% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Non-recurring operating charges | 66A | - | €45 | +€45 | |
| Gross operating margin | 9900 | €82,653 | €75,696 | -€6,957 | -8.4% |
| Operating profit (loss) | 9901 | €80,422 | €73,080 | -€7,342 | -9.1% |
| Financial charges | 65/66B | €184 | €221 | +€37 | +20.1% |
| Recurring financial charges | 65 | €184 | €221 | +€37 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €80,238 | €72,859 | -€7,379 | -9.2% |
| Income taxes | 67/77 | €16,820 | €15,141 | -€1,678 | -10.0% |
| Profit (loss) for the period | 9904 | €63,418 | €57,717 | -€5,701 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,418 | €57,717 | -€5,701 | -9.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.