SigmaHold: 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.
SigmaHold
Largest movements
- Cash -€53,232
down €53,232 (-99.2%), from €53,642 to €410
mainly Other debts (-€43,458) and Debts after one year (-€18,000)
- Financial fixed assets -€8,537
down €8,537 (-4.3%), from €198,000 to €189,463
- Other debts -€43,458
down €43,458 (-44.2%), from €98,408 to €54,950
- Debts after one year -€18,000
down €18,000 (-18.0%), from €100,000 to €82,000
- Financial income -€53,270
down €53,270 (-100.0%), from €53,270 to €0
- Gross operating margin -€24
down €24 (-19.7%), from -€121 to -€145
- Financial charges +€14
up €14 (+3.3%), from €410 to €424
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 | €251,642 | €189,873 | -€61,769 | -24.5% |
| Fixed assets | 21/28 | €198,000 | €189,463 | -€8,537 | -4.3% |
| Financial fixed assets | 28 | €198,000 | €189,463 | -€8,537 | -4.3% |
| Current assets | 29/58 | €53,642 | €410 | -€53,232 | -99.2% |
| Cash at bank and in hand | 54/58 | €53,642 | €410 | -€53,232 | -99.2% |
| Total equity and liabilities | 10/49 | €251,642 | €189,873 | -€61,769 | -24.5% |
| Equity | 10/15 | €52,896 | €52,264 | -€631 | -1.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,396 | €49,764 | -€631 | -1.3% |
| Amounts payable | 17/49 | €198,746 | €137,608 | -€61,138 | -30.8% |
| Amounts payable after more than one year | 17 | €100,000 | €82,000 | -€18,000 | -18.0% |
| Financial debts | 170/4 | €100,000 | €82,000 | -€18,000 | -18.0% |
| Amounts payable within one year | 42/48 | €98,408 | €54,950 | -€43,458 | -44.2% |
| Other amounts payable | 47/48 | €98,408 | €54,950 | -€43,458 | -44.2% |
| Accrued charges and deferred income | 492/3 | €339 | €658 | +€320 | +94.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | -€121 | -€145 | -€24 | -19.7% |
| Operating profit (loss) | 9901 | -€183 | -€207 | -€24 | -13.0% |
| Financial income | 75/76B | €53,270 | €0 | -€53,270 | -100.0% |
| Recurring financial income | 75 | €53,270 | €0 | -€53,270 | -100.0% |
| Financial charges | 65/66B | €410 | €424 | +€14 | +3.3% |
| Recurring financial charges | 65 | €410 | €424 | +€14 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €52,677 | -€631 | -€53,308 | |
| Profit (loss) for the period | 9904 | €52,677 | -€631 | -€53,308 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,677 | -€631 | -€53,308 |
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 10 October 2026 via checked.be.