Sigma Tech 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 Tech Solutions
Largest movements
- Tangible fixed assets -€25,665
down €25,665 (-47.9%), from €53,581 to €27,916
of which Land and buildings: -€17,604
- Stocks and contracts -€2,326
down €2,326 (-42.9%), from €5,426 to €3,100
- Profit (loss) carried forward -€27,090
down €27,090 (-9.6%), from -€282,956 to -€310,046
- Other debts -€3,123
down €3,123 (-3.0%), from €105,285 to €102,162
- Current portion of long-term debt +€2,083
new in 2025: €2,083
- Short-term financial debts +€1,676
up €1,676 (+17.8%), from €9,401 to €11,077
- Trade debts -€1,352
down €1,352 (-36.0%), from €3,756 to €2,404
- Other operating charges -€13,093
down €13,093 (-56.2%), from €23,298 to €10,204
- Depreciation -€2,249
down €2,249 (-8.5%), from €26,478 to €24,230
- Financial charges +€1,319
up €1,319 (+80.5%), from €1,639 to €2,958
- Taxes +€527
new in 2025: €527
- Gross operating margin +€149
up €149 (+1.4%), from €10,652 to €10,801
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,718 | €34,774 | -€27,944 | -44.6% |
| Formation expenses | 20 | €221 | - | -€221 | |
| Fixed assets | 21/28 | €53,893 | €28,289 | -€25,605 | -47.5% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €53,581 | €27,916 | -€25,665 | -47.9% |
| Land and buildings | 22 | €31,193 | €13,590 | -€17,604 | -56.4% |
| Plant, machinery and equipment | 23 | €20,182 | €13,223 | -€6,958 | -34.5% |
| Other tangible fixed assets | 26 | €2,206 | €1,103 | -€1,103 | -50.0% |
| Financial fixed assets | 28 | €312 | €372 | +€60 | +19.2% |
| Current assets | 29/58 | €8,604 | €6,485 | -€2,118 | -24.6% |
| Stocks and contracts in progress | 3 | €5,426 | €3,100 | -€2,326 | -42.9% |
| Stocks | 30/36 | €5,426 | €3,100 | -€2,326 | -42.9% |
| Amounts receivable within one year | 40/41 | €2,695 | €3,057 | +€362 | +13.4% |
| Trade receivables | 40 | €2,685 | €1,483 | -€1,202 | -44.8% |
| Other amounts receivable | 41 | €10 | €1,574 | +€1,564 | +15639.1% |
| Deferred charges and accrued income | 490/1 | €482 | €329 | -€154 | -31.8% |
| Total equity and liabilities | 10/49 | €62,718 | €34,774 | -€27,944 | -44.6% |
| Equity | 10/15 | -€76,481 | -€103,571 | -€27,090 | -35.4% |
| Contributions | 10/11 | €203,000 | €203,000 | = | 0.0% |
| Reserves | 13 | €3,475 | €3,475 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,475 | €3,475 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,475 | €3,475 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€282,956 | -€310,046 | -€27,090 | -9.6% |
| Amounts payable | 17/49 | €139,199 | €138,345 | -€854 | -0.6% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €119,199 | €118,345 | -€854 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | - | €2,083 | +€2,083 | |
| Financial debts | 43 | €9,401 | €11,077 | +€1,676 | +17.8% |
| Credit institutions | 430/8 | €9,401 | €11,077 | +€1,676 | +17.8% |
| Trade debts | 44 | €3,756 | €2,404 | -€1,352 | -36.0% |
| Suppliers | 440/4 | €3,756 | €2,404 | -€1,352 | -36.0% |
| Taxes, remuneration and social security | 45 | €757 | €619 | -€138 | -18.2% |
| Taxes | 450/3 | €757 | €619 | -€138 | -18.2% |
| Other amounts payable | 47/48 | €105,285 | €102,162 | -€3,123 | -3.0% |
| Non-recurring operating income | 76A | €12,500 | - | -€12,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,478 | €24,230 | -€2,249 | -8.5% |
| Other operating charges | 640/8 | €23,298 | €10,204 | -€13,093 | -56.2% |
| Gross operating margin | 9900 | €10,652 | €10,801 | +€149 | +1.4% |
| Operating profit (loss) | 9901 | -€39,124 | -€23,633 | +€15,491 | +39.6% |
| Financial income | 75/76B | €0 | €28 | +€28 | +280600.0% |
| Recurring financial income | 75 | €0 | €28 | +€28 | +280600.0% |
| Financial charges | 65/66B | €1,639 | €2,958 | +€1,319 | +80.5% |
| Recurring financial charges | 65 | €1,639 | €2,958 | +€1,319 | +80.5% |
| Profit (loss) for the period before taxes | 9903 | -€40,763 | -€26,563 | +€14,200 | +34.8% |
| Income taxes | 67/77 | - | €527 | +€527 | |
| Profit (loss) for the period | 9904 | -€40,763 | -€27,090 | +€13,673 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,763 | -€27,090 | +€13,673 | +33.5% |
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 2 October 2026 via checked.be.