SIGMA TECHNOLOGIES: 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 TECHNOLOGIES
Largest movements
- Receivables within one year -€1,323
down €1,323 (-14.9%), from €8,879 to €7,556
- Cash +€500
up €500 (+5056.0%), from €10 to €509
mainly Receivables within one year (+€1,323) and Net result for the year (+€219)
- Trade debts -€1,043
no longer reported in 2022 (was €1,043)
- Profit (loss) carried forward +€219
up €219 (+19.9%), from €1,100 to €1,319
- Financial charges -€508
down €508 (-99.9%), from €508 to €0
- Other operating charges -€348
down €348 (-50.0%), from €695 to €348
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,889 | €8,065 | -€824 | -9.3% |
| Current assets | 29/58 | €8,889 | €8,065 | -€824 | -9.3% |
| Amounts receivable within one year | 40/41 | €8,879 | €7,556 | -€1,323 | -14.9% |
| Other amounts receivable | 41 | €8,879 | €7,556 | -€1,323 | -14.9% |
| Cash at bank and in hand | 54/58 | €10 | €509 | +€500 | +5056.0% |
| Total equity and liabilities | 10/49 | €8,889 | €8,065 | -€824 | -9.3% |
| Equity | 10/15 | €7,847 | €8,065 | +€219 | +2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €546 | €546 | = | 0.0% |
| Non-distributable reserves | 130/1 | €546 | €546 | = | 0.0% |
| Legal reserve | 130 | €546 | - | -€546 | |
| Reserves not available under the articles | 1311 | - | €546 | +€546 | |
| Profit (loss) carried forward | 14 | €1,100 | €1,319 | +€219 | +19.9% |
| Amounts payable | 17/49 | €1,043 | - | -€1,043 | |
| Amounts payable within one year | 42/48 | €1,043 | - | -€1,043 | |
| Trade debts | 44 | €1,043 | - | -€1,043 | |
| Suppliers | 440/4 | €1,043 | - | -€1,043 | |
| Other operating charges | 640/8 | €695 | €348 | -€348 | -50.0% |
| Operating profit (loss) | 9901 | -€695 | -€348 | +€348 | +50.0% |
| Financial income | 75/76B | €601 | €567 | -€35 | -5.8% |
| Recurring financial income | 75 | €601 | €567 | -€35 | -5.8% |
| Financial charges | 65/66B | €508 | €0 | -€508 | -99.9% |
| Recurring financial charges | 65 | €508 | €0 | -€508 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | -€602 | €219 | +€820 | |
| Profit (loss) for the period | 9904 | -€602 | €219 | +€820 | |
| Profit (loss) for the period to be appropriated | 9905 | -€602 | €219 | +€820 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.