SIGMACRYPT: what changed
Two financial 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.
SIGMACRYPT
Largest movements
- Cash -€41,680
down €41,680 (-40.0%), from €104,080 to €62,400
mainly Contributions, distributions and other (-€71,282) and Receivables within one year (-€30,126)
- Receivables within one year +€30,126
up €30,126 (+1,056%), from €2,852 to €32,978
of which Other amounts receivable: +€24,483
- Profit (loss) carried forward -€69,839
down €69,839 (-98.0%), from €71,282 to €1,443
- Other debts +€55,494
up €55,494 (+4,011%), from €1,384 to €56,877
- Tax, wage and social debts +€1,889
up €1,889 (+5.8%), from €32,396 to €34,285
of which Remuneration and social security: +€1,000
- Gross operating margin -€115,663
down €115,663 (-97.0%), from €119,247 to €3,584
- Taxes -€36,131
down €36,131 (-97.6%), from €37,020 to €889
- Depreciation -€3,545
no longer reported in 2025 (was €3,545)
- Financial income -€1,511
down €1,511 (-99.0%), from €1,526 to €15
- Financial charges -€1,325
down €1,325 (-80.7%), from €1,642 to €318
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.
Derived cash bridge
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 | €109,770 | €98,216 | -€11,554 | -10.5% |
| Fixed assets | 21/28 | €2,838 | €2,838 | = | 0.0% |
| Intangible fixed assets | 21 | €753 | €753 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,085 | €2,085 | = | 0.0% |
| Furniture and vehicles | 24 | €2,085 | €2,085 | = | 0.0% |
| Current assets | 29/58 | €106,932 | €95,378 | -€11,554 | -10.8% |
| Amounts receivable within one year | 40/41 | €2,852 | €32,978 | +€30,126 | +1,056% |
| Trade receivables | 40 | €2,207 | €7,849 | +€5,643 | +256% |
| Other amounts receivable | 41 | €645 | €25,128 | +€24,483 | +3,795% |
| Cash at bank and in hand | 54/58 | €104,080 | €62,400 | -€41,680 | -40.0% |
| Total equity and liabilities | 10/49 | €109,770 | €98,216 | -€11,554 | -10.5% |
| Equity | 10/15 | €75,142 | €5,303 | -€69,839 | -92.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,282 | €1,443 | -€69,839 | -98.0% |
| Amounts payable | 17/49 | €34,628 | €92,912 | +€58,285 | +168% |
| Amounts payable within one year | 42/48 | €34,628 | €92,912 | +€58,285 | +168% |
| Trade debts | 44 | €849 | €1,751 | +€902 | +106% |
| Suppliers | 440/4 | €849 | €1,751 | +€902 | +106% |
| Taxes, remuneration and social security | 45 | €32,396 | €34,285 | +€1,889 | +5.8% |
| Taxes | 450/3 | €32,396 | €33,285 | +€889 | +2.7% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €1,384 | €56,877 | +€55,494 | +4,011% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,545 | - | -€3,545 | |
| Other operating charges | 640/8 | €171 | €949 | +€778 | +454% |
| Gross operating margin | 9900 | €119,247 | €3,584 | -€115,663 | -97.0% |
| Operating profit (loss) | 9901 | €115,531 | €2,635 | -€112,896 | -97.7% |
| Financial income | 75/76B | €1,526 | €15 | -€1,511 | -99.0% |
| Recurring financial income | 75 | €1,526 | €15 | -€1,511 | -99.0% |
| Financial charges | 65/66B | €1,642 | €318 | -€1,325 | -80.7% |
| Recurring financial charges | 65 | €1,642 | €318 | -€1,325 | -80.7% |
| Profit (loss) for the period before taxes | 9903 | €115,414 | €2,332 | -€113,082 | -98.0% |
| Income taxes | 67/77 | €37,020 | €889 | -€36,131 | -97.6% |
| Profit (loss) for the period | 9904 | €78,394 | €1,443 | -€76,950 | -98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €78,394 | €1,443 | -€76,950 | -98.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.