SIGNA: 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.
SIGNA
Largest movements
- Receivables within one year -€2,455
down €2,455 (-34.6%), from €7,097 to €4,642
of which Trade receivables: -€2,063
- Cash -€1,670
down €1,670 (-37.7%), from €4,435 to €2,765
mainly Net result for the year (-€7,142)
- Tangible fixed assets -€1,267
down €1,267 (-34.5%), from €3,676 to €2,409
- Profit (loss) carried forward -€7,142
down €7,142, from €2,053 to -€5,089
- Trade debts +€1,412
up €1,412 (+457%), from €309 to €1,721
- Tax, wage and social debts +€250
up €250 (+3.7%), from €6,786 to €7,035
of which Remuneration and social security: +€3,750
- Gross operating margin -€7,870
down €7,870, from €2,915 to -€4,955
- Taxes -€614
no longer reported in 2025 (was €614)
- Other operating charges -€156
down €156 (-15.6%), from €999 to €843
- Financial income -€137
down €137 (-99.9%), from €137 to €0
- Financial charges -€65
down €65 (-45.5%), from €143 to €78
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 | €15,208 | €9,816 | -€5,392 | -35.5% |
| Fixed assets | 21/28 | €3,676 | €2,409 | -€1,267 | -34.5% |
| Tangible fixed assets | 22/27 | €3,676 | €2,409 | -€1,267 | -34.5% |
| Furniture and vehicles | 24 | €3,676 | €2,409 | -€1,267 | -34.5% |
| Current assets | 29/58 | €11,532 | €7,407 | -€4,125 | -35.8% |
| Amounts receivable within one year | 40/41 | €7,097 | €4,642 | -€2,455 | -34.6% |
| Trade receivables | 40 | €2,063 | - | -€2,063 | |
| Other amounts receivable | 41 | €5,034 | €4,642 | -€392 | -7.8% |
| Cash at bank and in hand | 54/58 | €4,435 | €2,765 | -€1,670 | -37.7% |
| Total equity and liabilities | 10/49 | €15,208 | €9,816 | -€5,392 | -35.5% |
| Equity | 10/15 | €5,053 | -€2,089 | -€7,142 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,053 | -€5,089 | -€7,142 | |
| Amounts payable | 17/49 | €10,155 | €11,905 | +€1,750 | +17.2% |
| Amounts payable within one year | 42/48 | €10,155 | €11,905 | +€1,750 | +17.2% |
| Trade debts | 44 | €309 | €1,721 | +€1,412 | +457% |
| Suppliers | 440/4 | €309 | €1,721 | +€1,412 | +457% |
| Taxes, remuneration and social security | 45 | €6,786 | €7,035 | +€250 | +3.7% |
| Taxes | 450/3 | €6,786 | €3,285 | -€3,500 | -51.6% |
| Remuneration and social security | 454/9 | - | €3,750 | +€3,750 | |
| Other amounts payable | 47/48 | €3,060 | €3,149 | +€89 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,236 | €1,267 | +€31 | +2.5% |
| Other operating charges | 640/8 | €999 | €843 | -€156 | -15.6% |
| Gross operating margin | 9900 | €2,915 | -€4,955 | -€7,870 | |
| Operating profit (loss) | 9901 | €680 | -€7,064 | -€7,744 | |
| Financial income | 75/76B | €137 | €0 | -€137 | -99.9% |
| Recurring financial income | 75 | €137 | €0 | -€137 | -99.9% |
| Financial charges | 65/66B | €143 | €78 | -€65 | -45.5% |
| Recurring financial charges | 65 | €143 | €78 | -€65 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €674 | -€7,142 | -€7,816 | |
| Income taxes | 67/77 | €614 | - | -€614 | |
| Profit (loss) for the period | 9904 | €59 | -€7,142 | -€7,201 | |
| Profit (loss) for the period to be appropriated | 9905 | €59 | -€7,142 | -€7,201 |
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 13 October 2026 via checked.be.