SIGMA SOLUTIONS: 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 SOLUTIONS
Largest movements
- Tangible fixed assets -€14,829
down €14,829 (-20.9%), from €71,118 to €56,289
of which Furniture and vehicles: -€11,134
- Current investments -€4,292
down €4,292 (-2.2%), from €196,985 to €192,693
- Cash -€4,204
down €4,204 (-9.2%), from €45,805 to €41,600
mainly Net result for the year (-€46,985) and Trade debts (-€3,527)
- Profit (loss) carried forward -€46,985
down €46,985 (-162.6%), from -€28,889 to -€75,874
- Other debts +€26,237
up €26,237 (+245.9%), from €10,670 to €36,908
- Trade debts -€3,527
down €3,527 (-57.2%), from €6,166 to €2,639
- Gross operating margin -€26,139
down €26,139 (-499.9%), from -€5,228 to -€31,368
- Financial charges -€5,834
down €5,834 (-85.6%), from €6,818 to €984
- Financial income -€5,659
down €5,659 (-83.0%), from €6,819 to €1,160
- Depreciation +€4,775
up €4,775 (+47.5%), from €10,054 to €14,829
- Other operating charges -€1,599
down €1,599 (-65.7%), from €2,435 to €836
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €315,780 | €291,147 | -€24,632 | -7.8% |
| Fixed assets | 21/28 | €71,118 | €56,289 | -€14,829 | -20.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €71,118 | €56,289 | -€14,829 | -20.9% |
| Plant, machinery and equipment | 23 | €23,038 | €19,343 | -€3,695 | -16.0% |
| Furniture and vehicles | 24 | €48,080 | €36,946 | -€11,134 | -23.2% |
| Current assets | 29/58 | €244,662 | €234,858 | -€9,803 | -4.0% |
| Amounts receivable within one year | 40/41 | €1,872 | €565 | -€1,307 | -69.8% |
| Other amounts receivable | 41 | €1,872 | €565 | -€1,307 | -69.8% |
| Current investments | 50/53 | €196,985 | €192,693 | -€4,292 | -2.2% |
| Cash at bank and in hand | 54/58 | €45,805 | €41,600 | -€4,204 | -9.2% |
| Total equity and liabilities | 10/49 | €315,780 | €291,147 | -€24,632 | -7.8% |
| Equity | 10/15 | €298,515 | €251,530 | -€46,985 | -15.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €308,855 | €308,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €103,855 | €103,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €103,855 | €103,855 | = | 0.0% |
| Distributable reserves | 133 | €205,000 | €205,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,889 | -€75,874 | -€46,985 | -162.6% |
| Amounts payable | 17/49 | €17,264 | €39,617 | +€22,353 | +129.5% |
| Amounts payable within one year | 42/48 | €16,914 | €39,617 | +€22,703 | +134.2% |
| Trade debts | 44 | €6,166 | €2,639 | -€3,527 | -57.2% |
| Suppliers | 440/4 | €6,166 | €2,639 | -€3,527 | -57.2% |
| Taxes, remuneration and social security | 45 | €78 | €70 | -€8 | -10.2% |
| Taxes | 450/3 | €67 | €67 | = | 0.0% |
| Remuneration and social security | 454/9 | €11 | €3 | -€8 | -71.5% |
| Other amounts payable | 47/48 | €10,670 | €36,908 | +€26,237 | +245.9% |
| Accrued charges and deferred income | 492/3 | €350 | €0 | -€350 | -100.0% |
| Non-recurring operating income | 76A | €29,332 | €0 | -€29,332 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,054 | €14,829 | +€4,775 | +47.5% |
| Other operating charges | 640/8 | €2,435 | €836 | -€1,599 | -65.7% |
| Gross operating margin | 9900 | -€5,228 | -€31,368 | -€26,139 | -499.9% |
| Operating profit (loss) | 9901 | -€17,718 | -€47,033 | -€29,315 | -165.5% |
| Financial income | 75/76B | €6,819 | €1,160 | -€5,659 | -83.0% |
| Recurring financial income | 75 | €6,819 | €1,160 | -€5,659 | -83.0% |
| Financial charges | 65/66B | €6,818 | €984 | -€5,834 | -85.6% |
| Recurring financial charges | 65 | €6,818 | €984 | -€5,834 | -85.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,717 | -€46,857 | -€29,140 | -164.5% |
| Income taxes | 67/77 | €461 | €128 | -€333 | -72.2% |
| Profit (loss) for the period | 9904 | -€18,178 | -€46,985 | -€28,807 | -158.5% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,178 | -€46,985 | -€28,807 | -158.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2023 and 30 November 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.