Sigmagency: 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.
Sigmagency
Largest movements
- Cash +€76,242
up €76,242 (+641%), from €11,890 to €88,132
mainly Trade debts (+€147,590) and Depreciation (+€24,621)
- Receivables within one year +€49,242
up €49,242 (+20.1%), from €245,334 to €294,576
of which Trade receivables: +€53,701
- Tangible fixed assets +€16,902
up €16,902 (+64.1%), from €26,387 to €43,288
- Intangible fixed assets +€11,912
new in 2025: €11,912
- Deferred charges and accrued income +€6,070
new in 2025: €6,070
- Trade debts +€147,590
up €147,590 (+165%), from €89,599 to €237,189
- Tax, wage and social debts +€13,024
up €13,024 (+155%), from €8,386 to €21,410
of which Remuneration and social security: +€11,429
- Profit (loss) carried forward +€10,487
up €10,487 (+1,503%), from €698 to €11,185
- Other debts -€8,633
down €8,633 (-4.8%), from €180,508 to €171,876
- Staff costs +€182,527
up €182,527 (+508%), from €35,950 to €218,478
- Gross operating margin +€179,389
up €179,389 (+187%), from €96,058 to €275,447
- Depreciation +€16,148
up €16,148 (+191%), from €8,473 to €24,621
- Write-downs +€14,756
new in 2025: €14,756
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 | €283,791 | €444,159 | +€160,368 | +56.5% |
| Fixed assets | 21/28 | €26,567 | €55,380 | +€28,813 | +108% |
| Intangible fixed assets | 21 | - | €11,912 | +€11,912 | |
| Tangible fixed assets | 22/27 | €26,387 | €43,288 | +€16,902 | +64.1% |
| Furniture and vehicles | 24 | €26,387 | €43,288 | +€16,902 | +64.1% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €257,224 | €388,779 | +€131,555 | +51.1% |
| Amounts receivable within one year | 40/41 | €245,334 | €294,576 | +€49,242 | +20.1% |
| Trade receivables | 40 | €237,276 | €290,977 | +€53,701 | +22.6% |
| Other amounts receivable | 41 | €8,059 | €3,600 | -€4,459 | -55.3% |
| Cash at bank and in hand | 54/58 | €11,890 | €88,132 | +€76,242 | +641% |
| Deferred charges and accrued income | 490/1 | - | €6,070 | +€6,070 | |
| Total equity and liabilities | 10/49 | €283,791 | €444,159 | +€160,368 | +56.5% |
| Equity | 10/15 | €3,198 | €13,685 | +€10,487 | +328% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €698 | €11,185 | +€10,487 | +1,503% |
| Amounts payable | 17/49 | €280,593 | €430,474 | +€149,881 | +53.4% |
| Amounts payable within one year | 42/48 | €278,493 | €430,474 | +€151,981 | +54.6% |
| Trade debts | 44 | €89,599 | €237,189 | +€147,590 | +165% |
| Suppliers | 440/4 | €89,599 | €237,189 | +€147,590 | +165% |
| Taxes, remuneration and social security | 45 | €8,386 | €21,410 | +€13,024 | +155% |
| Taxes | 450/3 | €4,961 | €6,556 | +€1,595 | +32.2% |
| Remuneration and social security | 454/9 | €3,425 | €14,854 | +€11,429 | +334% |
| Other amounts payable | 47/48 | €180,508 | €171,876 | -€8,633 | -4.8% |
| Accrued charges and deferred income | 492/3 | €2,100 | - | -€2,100 | |
| Remuneration, social security and pensions | 62 | €35,950 | €218,478 | +€182,527 | +508% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,473 | €24,621 | +€16,148 | +191% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €14,756 | +€14,756 | |
| Other operating charges | 640/8 | €83 | €461 | +€378 | +455% |
| Gross operating margin | 9900 | €96,058 | €275,447 | +€179,389 | +187% |
| Operating profit (loss) | 9901 | €51,552 | €17,132 | -€34,420 | -66.8% |
| Financial income | 75/76B | €120 | €12 | -€108 | -90.3% |
| Recurring financial income | 75 | €120 | €12 | -€108 | -90.3% |
| Financial charges | 65/66B | €280 | €101 | -€179 | -63.9% |
| Recurring financial charges | 65 | €280 | €101 | -€179 | -63.9% |
| Profit (loss) for the period before taxes | 9903 | €51,392 | €17,043 | -€34,349 | -66.8% |
| Income taxes | 67/77 | €4,486 | €6,556 | +€2,070 | +46.1% |
| Profit (loss) for the period | 9904 | €46,906 | €10,487 | -€36,419 | -77.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,906 | €10,487 | -€36,419 | -77.6% |
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 18 October 2026 via checked.be.