SIGMANO: 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.
SIGMANO
Largest movements
- Tangible fixed assets -€4,686
down €4,686 (-46.1%), from €10,159 to €5,473
- Tax, wage and social debts -€5,394
down €5,394 (-10.9%), from €49,570 to €44,176
- Other debts -€4,462
down €4,462 (-2.1%), from €213,728 to €209,266
- Gross operating margin -€20,351
down €20,351 (-5.8%), from €349,425 to €329,074
- Taxes -€7,899
down €7,899 (-9.1%), from €86,399 to €78,500
- Depreciation -€5,011
down €5,011 (-69.9%), from €7,166 to €2,155
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 | €265,254 | €255,297 | -€9,957 | -3.8% |
| Fixed assets | 21/28 | €10,409 | €5,723 | -€4,686 | -45.0% |
| Tangible fixed assets | 22/27 | €10,159 | €5,473 | -€4,686 | -46.1% |
| Furniture and vehicles | 24 | €10,159 | €5,473 | -€4,686 | -46.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €254,845 | €249,574 | -€5,271 | -2.1% |
| Amounts receivable within one year | 40/41 | €32,335 | €30,040 | -€2,295 | -7.1% |
| Trade receivables | 40 | €32,335 | €27,788 | -€4,547 | -14.1% |
| Other amounts receivable | 41 | - | €2,252 | +€2,252 | |
| Cash at bank and in hand | 54/58 | €221,083 | €218,482 | -€2,601 | -1.2% |
| Deferred charges and accrued income | 490/1 | €1,427 | €1,052 | -€375 | -26.3% |
| Total equity and liabilities | 10/49 | €265,254 | €255,297 | -€9,957 | -3.8% |
| Equity | 10/15 | €1,855 | €1,855 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Amounts payable | 17/49 | €263,399 | €253,442 | -€9,957 | -3.8% |
| Amounts payable within one year | 42/48 | €263,399 | €253,442 | -€9,957 | -3.8% |
| Trade debts | 44 | €101 | - | -€101 | |
| Suppliers | 440/4 | €101 | - | -€101 | |
| Taxes, remuneration and social security | 45 | €49,570 | €44,176 | -€5,394 | -10.9% |
| Taxes | 450/3 | €49,570 | €44,176 | -€5,394 | -10.9% |
| Other amounts payable | 47/48 | €213,728 | €209,266 | -€4,462 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,166 | €2,155 | -€5,011 | -69.9% |
| Other operating charges | 640/8 | €884 | €1,877 | +€993 | +112.3% |
| Gross operating margin | 9900 | €349,425 | €329,074 | -€20,351 | -5.8% |
| Operating profit (loss) | 9901 | €341,375 | €325,042 | -€16,333 | -4.8% |
| Financial charges | 65/66B | €62 | €174 | +€112 | +180.6% |
| Recurring financial charges | 65 | €62 | €174 | +€112 | +180.6% |
| Profit (loss) for the period before taxes | 9903 | €341,313 | €324,868 | -€16,445 | -4.8% |
| Income taxes | 67/77 | €86,399 | €78,500 | -€7,899 | -9.1% |
| Profit (loss) for the period | 9904 | €254,914 | €246,368 | -€8,546 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €254,914 | €246,368 | -€8,546 | -3.4% |
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 11 October 2026 via checked.be.