Sigma IT 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 IT Consulting
Largest movements
- Receivables within one year -€27,281
down €27,281 (-68.4%), from €39,886 to €12,605
of which Trade receivables: -€23,022
- Cash -€20,470
down €20,470 (-28.7%), from €71,278 to €50,808
mainly Contributions, distributions and other (-€100,014) and Tax, wage and social debts (-€2,602)
- Tangible fixed assets -€1,239
down €1,239 (-26.7%), from €4,642 to €3,403
of which Furniture and vehicles: -€730
- Reserves -€46,934
down €46,934 (-46.9%), from €100,014 to €53,080
- Tax, wage and social debts -€2,602
down €2,602 (-26.7%), from €9,731 to €7,128
of which Remuneration and social security: -€2,658
- Gross operating margin -€10,236
down €10,236 (-12.4%), from €82,498 to €72,263
- Taxes -€1,448
down €1,448 (-8.8%), from €16,361 to €14,914
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 | €116,258 | €66,816 | -€49,441 | -42.5% |
| Fixed assets | 21/28 | €4,642 | €3,403 | -€1,239 | -26.7% |
| Tangible fixed assets | 22/27 | €4,642 | €3,403 | -€1,239 | -26.7% |
| Land and buildings | 22 | €2,969 | €2,459 | -€509 | -17.2% |
| Furniture and vehicles | 24 | €1,673 | €943 | -€730 | -43.6% |
| Current assets | 29/58 | €111,616 | €63,413 | -€48,203 | -43.2% |
| Amounts receivable within one year | 40/41 | €39,886 | €12,605 | -€27,281 | -68.4% |
| Trade receivables | 40 | €33,186 | €10,164 | -€23,022 | -69.4% |
| Other amounts receivable | 41 | €6,700 | €2,441 | -€4,259 | -63.6% |
| Cash at bank and in hand | 54/58 | €71,278 | €50,808 | -€20,470 | -28.7% |
| Deferred charges and accrued income | 490/1 | €452 | - | -€452 | |
| Total equity and liabilities | 10/49 | €116,258 | €66,816 | -€49,441 | -42.5% |
| Equity | 10/15 | €105,014 | €58,080 | -€46,934 | -44.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €100,014 | €53,080 | -€46,934 | -46.9% |
| Distributable reserves | 133 | €100,014 | €53,080 | -€46,934 | -46.9% |
| Amounts payable | 17/49 | €11,244 | €8,737 | -€2,507 | -22.3% |
| Amounts payable within one year | 42/48 | €10,719 | €8,212 | -€2,507 | -23.4% |
| Trade debts | 44 | €988 | €795 | -€193 | -19.5% |
| Suppliers | 440/4 | €988 | €795 | -€193 | -19.5% |
| Taxes, remuneration and social security | 45 | €9,731 | €7,128 | -€2,602 | -26.7% |
| Taxes | 450/3 | €7,073 | €7,128 | +€55 | +0.8% |
| Remuneration and social security | 454/9 | €2,658 | - | -€2,658 | |
| Other amounts payable | 47/48 | - | €288 | +€288 | |
| Accrued charges and deferred income | 492/3 | €525 | €525 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,314 | €1,239 | -€75 | -5.7% |
| Other operating charges | 640/8 | €627 | €1,145 | +€518 | +82.6% |
| Gross operating margin | 9900 | €82,498 | €72,263 | -€10,236 | -12.4% |
| Operating profit (loss) | 9901 | €80,557 | €69,878 | -€10,678 | -13.3% |
| Financial income | 75/76B | - | €87 | +€87 | |
| Recurring financial income | 75 | - | €87 | +€87 | |
| Financial charges | 65/66B | €2,239 | €1,972 | -€267 | -11.9% |
| Recurring financial charges | 65 | €2,239 | €1,972 | -€267 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €78,318 | €67,993 | -€10,325 | -13.2% |
| Income taxes | 67/77 | €16,361 | €14,914 | -€1,448 | -8.8% |
| Profit (loss) for the period | 9904 | €61,957 | €53,080 | -€8,877 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,957 | €53,080 | -€8,877 | -14.3% |
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 28 October 2026 via checked.be.