SigmaDelta.io: 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.
SigmaDelta.io
Largest movements
- Cash -€157,361
down €157,361 (-72.4%), from €217,364 to €60,003
mainly Contributions, distributions and other (-€186,700) and Tax, wage and social debts (-€53,065)
- Receivables within one year +€10,950
up €10,950 (+15.8%), from €69,241 to €80,191
of which Trade receivables: +€22,908
- Reserves -€95,625
down €95,625 (-50.7%), from €188,560 to €92,934
of which Distributable reserves: -€95,625
- Tax, wage and social debts -€53,065
down €53,065 (-76.8%), from €69,063 to €15,998
of which Taxes: -€44,451
- Financial income -€10,892
down €10,892 (-91.7%), from €11,882 to €990
- Staff costs -€6,702
down €6,702 (-34.8%), from €19,236 to €12,534
- Gross operating margin -€4,141
down €4,141 (-3.2%), from €131,462 to €127,320
- Taxes -€2,341
down €2,341 (-8.8%), from €26,595 to €24,255
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.
Derived cash bridge
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 | €286,605 | €140,195 | -€146,410 | -51.1% |
| Current assets | 29/58 | €286,605 | €140,195 | -€146,410 | -51.1% |
| Amounts receivable within one year | 40/41 | €69,241 | €80,191 | +€10,950 | +15.8% |
| Trade receivables | 40 | €56,241 | €79,149 | +€22,908 | +40.7% |
| Other amounts receivable | 41 | €13,000 | €1,042 | -€11,958 | -92.0% |
| Cash at bank and in hand | 54/58 | €217,364 | €60,003 | -€157,361 | -72.4% |
| Total equity and liabilities | 10/49 | €286,605 | €140,195 | -€146,410 | -51.1% |
| Equity | 10/15 | €207,160 | €111,534 | -€95,625 | -46.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €188,560 | €92,934 | -€95,625 | -50.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €186,700 | €91,074 | -€95,625 | -51.2% |
| Amounts payable | 17/49 | €79,445 | €28,660 | -€50,785 | -63.9% |
| Amounts payable within one year | 42/48 | €79,445 | €28,660 | -€50,785 | -63.9% |
| Trade debts | 44 | €1,479 | €1,354 | -€125 | -8.5% |
| Suppliers | 440/4 | €1,479 | €1,354 | -€125 | -8.5% |
| Taxes, remuneration and social security | 45 | €69,063 | €15,998 | -€53,065 | -76.8% |
| Taxes | 450/3 | €55,123 | €10,672 | -€44,451 | -80.6% |
| Remuneration and social security | 454/9 | €13,940 | €5,326 | -€8,614 | -61.8% |
| Other amounts payable | 47/48 | €8,903 | €11,308 | +€2,406 | +27.0% |
| Remuneration, social security and pensions | 62 | €19,236 | €12,534 | -€6,702 | -34.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €131,462 | €127,320 | -€4,141 | -3.2% |
| Operating profit (loss) | 9901 | €111,841 | €114,399 | +€2,558 | +2.3% |
| Financial income | 75/76B | €11,882 | €990 | -€10,892 | -91.7% |
| Recurring financial income | 75 | €11,882 | €990 | -€10,892 | -91.7% |
| Financial charges | 65/66B | €322 | €60 | -€262 | -81.5% |
| Recurring financial charges | 65 | €322 | €60 | -€262 | -81.5% |
| Profit (loss) for the period before taxes | 9903 | €123,401 | €115,329 | -€8,072 | -6.5% |
| Income taxes | 67/77 | €26,595 | €24,255 | -€2,341 | -8.8% |
| Profit (loss) for the period | 9904 | €96,806 | €91,074 | -€5,732 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €96,806 | €91,074 | -€5,732 | -5.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.