SigmaCo: 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.
SigmaCo
Largest movements
- Financial fixed assets +€521,423
up €521,423 (+46.0%), from €1.1m to €1.7m
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Current portion of long-term debt +€350,000
new in 2025: €350,000
- Other debts -€75,153
down €75,153 (-5.9%), from €1.3m to €1.2m
- Financial income -€61,918
down €61,918 (-95.6%), from €64,749 to €2,831
- Financial charges +€1,274
up €1,274 (+14.7%), from €8,671 to €9,945
- Taxes +€849
new in 2025: €849
- Gross operating margin -€359
down €359 (-20.6%), from -€1,741 to -€2,100
- Other operating charges +€299
up €299 (+116.6%), from €256 to €555
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 | €1,402,400 | €1,671,023 | +€268,623 | +19.2% |
| Fixed assets | 21/28 | €1,132,392 | €1,653,814 | +€521,423 | +46.0% |
| Financial fixed assets | 28 | €1,132,392 | €1,653,814 | +€521,423 | +46.0% |
| Current assets | 29/58 | €270,008 | €17,209 | -€252,799 | -93.6% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €20,008 | €17,209 | -€2,799 | -14.0% |
| Total equity and liabilities | 10/49 | €1,402,400 | €1,671,023 | +€268,623 | +19.2% |
| Equity | 10/15 | €132,292 | €121,675 | -€10,618 | -8.0% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,292 | €109,675 | -€10,618 | -8.8% |
| Amounts payable | 17/49 | €1,270,107 | €1,549,349 | +€279,241 | +22.0% |
| Amounts payable within one year | 42/48 | €1,270,107 | €1,546,857 | +€276,750 | +21.8% |
| Current portion of amounts payable after more than one year | 42 | - | €350,000 | +€350,000 | |
| Trade debts | 44 | €387 | €2,290 | +€1,903 | +491.3% |
| Suppliers | 440/4 | €387 | €2,290 | +€1,903 | +491.3% |
| Other amounts payable | 47/48 | €1,269,720 | €1,194,567 | -€75,153 | -5.9% |
| Accrued charges and deferred income | 492/3 | - | €2,491 | +€2,491 | |
| Other operating charges | 640/8 | €256 | €555 | +€299 | +116.6% |
| Gross operating margin | 9900 | -€1,741 | -€2,100 | -€359 | -20.6% |
| Operating profit (loss) | 9901 | -€1,997 | -€2,655 | -€658 | -33.0% |
| Financial income | 75/76B | €64,749 | €2,831 | -€61,918 | -95.6% |
| Recurring financial income | 75 | €64,749 | €2,831 | -€61,918 | -95.6% |
| Financial charges | 65/66B | €8,671 | €9,945 | +€1,274 | +14.7% |
| Recurring financial charges | 65 | €8,671 | €9,945 | +€1,274 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €54,081 | -€9,769 | -€63,850 | |
| Income taxes | 67/77 | - | €849 | +€849 | |
| Profit (loss) for the period | 9904 | €54,081 | -€10,618 | -€64,699 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,081 | -€10,618 | -€64,699 |
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 6 October 2026 via checked.be.