SIGMA SERVICES: 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 SERVICES
Largest movements
- Cash +€26,655
up €26,655 (+40.5%), from €65,824 to €92,479
mainly Tax, wage and social debts (+€22,361) and Receivables within one year (+€8,385)
- Receivables within one year -€8,385
down €8,385 (-6.8%), from €123,576 to €115,191
of which Other amounts receivable: -€8,098
- Tax, wage and social debts +€22,361
new in 2025: €22,361
- Reserves -€8,228
down €8,228 (-2.4%), from €336,156 to €327,928
of which Distributable reserves: -€8,228
- Financial charges -€99,552
down €99,552 (-99.7%), from €99,851 to €299
- Taxes +€22,234
up €22,234 (+17523.5%), from €127 to €22,361
- Other operating charges +€307
up €307 (+34.9%), from €878 to €1,185
- Gross operating margin -€212
down €212 (-1.2%), from €17,112 to €16,900
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 | €338,768 | €354,036 | +€15,268 | +4.5% |
| Fixed assets | 21/28 | €92,422 | €91,139 | -€1,283 | -1.4% |
| Tangible fixed assets | 22/27 | €2,422 | €1,139 | -€1,283 | -53.0% |
| Furniture and vehicles | 24 | €2,422 | €1,139 | -€1,283 | -53.0% |
| Financial fixed assets | 28 | €90,000 | €90,000 | = | 0.0% |
| Current assets | 29/58 | €246,345 | €262,897 | +€16,552 | +6.7% |
| Amounts receivable within one year | 40/41 | €123,576 | €115,191 | -€8,385 | -6.8% |
| Trade receivables | 40 | €288 | - | -€288 | |
| Other amounts receivable | 41 | €123,288 | €115,191 | -€8,098 | -6.6% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €65,824 | €92,479 | +€26,655 | +40.5% |
| Deferred charges and accrued income | 490/1 | €6,946 | €5,228 | -€1,718 | -24.7% |
| Total equity and liabilities | 10/49 | €338,768 | €354,036 | +€15,268 | +4.5% |
| Equity | 10/15 | €337,156 | €328,928 | -€8,228 | -2.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €336,156 | €327,928 | -€8,228 | -2.4% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €336,056 | €327,828 | -€8,228 | -2.4% |
| Amounts payable | 17/49 | €1,612 | €25,108 | +€23,496 | +1457.7% |
| Amounts payable within one year | 42/48 | €1,612 | €24,808 | +€23,196 | +1439.0% |
| Trade debts | 44 | €1,492 | €2,447 | +€955 | +64.0% |
| Suppliers | 440/4 | €1,492 | €2,447 | +€955 | +64.0% |
| Taxes, remuneration and social security | 45 | - | €22,361 | +€22,361 | |
| Taxes | 450/3 | - | €22,361 | +€22,361 | |
| Other amounts payable | 47/48 | €120 | - | -€120 | |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,283 | €1,283 | -€0 | 0.0% |
| Other operating charges | 640/8 | €878 | €1,185 | +€307 | +34.9% |
| Non-recurring operating charges | 66A | €25,000 | - | -€25,000 | |
| Gross operating margin | 9900 | €17,112 | €16,900 | -€212 | -1.2% |
| Operating profit (loss) | 9901 | -€10,050 | €14,432 | +€24,482 | |
| Financial charges | 65/66B | €99,851 | €299 | -€99,552 | -99.7% |
| Recurring financial charges | 65 | €99,851 | €299 | -€99,552 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | -€109,901 | €14,133 | +€124,034 | |
| Income taxes | 67/77 | €127 | €22,361 | +€22,234 | +17523.5% |
| Profit (loss) for the period | 9904 | -€110,028 | -€8,228 | +€101,800 | +92.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€110,028 | -€8,228 | +€101,800 | +92.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.