SIGNA SCREEN: 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.
What changed
SIGNA SCREEN
NACE 96.999, Other personal services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€31,913
2024 · -€30,387-€1,526
Equity
€128,270
2024 · €160,183-€31,913
Cash
€4,280
2024 · €7,094-€2,814
Balance sheet total
€281,304
2024 · €309,507-€28,203
Largest movements
Assets
- Tangible fixed assets -€35,856
down €35,856 (-14.3%), from €250,386 to €214,531
of which Plant, machinery and equipment: -€20,004
- Receivables within one year +€7,572
up €7,572 (+20.5%), from €36,873 to €44,444
of which Trade receivables: +€8,936
Equity and liabilities
- Tax, wage and social debts +€19,110
up €19,110 (+154%), from €12,386 to €31,495
of which Remuneration and social security: +€12,865
- Profit (loss) carried forward -€16,623
down €16,623 (-18.9%), from -€87,935 to -€104,558
- Reserves -€15,290
down €15,290 (-11.6%), from €131,354 to €116,065
of which Tax-exempt reserves: -€15,290
- Current portion of long-term debt -€10,038
down €10,038 (-100%), from €10,038 to €0
- Trade debts -€3,695
down €3,695 (-7.1%), from €51,727 to €48,032
Income statement
- Staff costs +€62,349
up €62,349 (+272%), from €22,922 to €85,271
- Gross operating margin +€54,959
up €54,959 (+108%), from €50,698 to €105,657
- Depreciation -€4,911
down €4,911 (-11.0%), from €44,558 to €39,646
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.
Result 2024
-€30,387
Gross operating margin
+€54,959
Staff costs
-€62,349
Depreciation
+€4,911
Other operating charges
+€98
Financial income
+€2
Financial charges
+€496
Taxes
+€405
Deferred taxes and other
-€48
Result 2025
-€31,913
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€9,063
Investment
-€3,790
Financing
-€8,087
Cash 2024
€7,094
From operations (derived)
+€9,063
Net result for the year
-€31,913
Depreciation
+€39,646
Stocks and contracts
-€2,079
Receivables within one year
-€7,572
Deferred charges and accrued income
-€816
Provisions
-€3,347
Trade debts
-€3,695
Tax, wage and social debts
+€19,110
Accrued charges and deferred income
-€270
Investment (derived)
-€3,790
Investment in fixed assets (net)
-€3,790
Financing
-€8,087
Current portion of long-term debt
-€10,038
Short-term financial debts
+€1,950
Cash 2025
€4,280
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €309,507 | €281,304 | -€28,203 | -9.1% |
| Fixed assets | 21/28 | €250,736 | €214,881 | -€35,856 | -14.3% |
| Tangible fixed assets | 22/27 | €250,386 | €214,531 | -€35,856 | -14.3% |
| Land and buildings | 22 | €142,489 | €134,929 | -€7,560 | -5.3% |
| Plant, machinery and equipment | 23 | €76,128 | €56,124 | -€20,004 | -26.3% |
| Furniture and vehicles | 24 | €31,769 | €23,478 | -€8,291 | -26.1% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €58,770 | €66,423 | +€7,653 | +13.0% |
| Stocks and contracts in progress | 3 | €13,659 | €15,738 | +€2,079 | +15.2% |
| Stocks | 30/36 | €13,659 | €15,738 | +€2,079 | +15.2% |
| Amounts receivable within one year | 40/41 | €36,873 | €44,444 | +€7,572 | +20.5% |
| Trade receivables | 40 | €31,854 | €40,789 | +€8,936 | +28.1% |
| Other amounts receivable | 41 | €5,019 | €3,655 | -€1,364 | -27.2% |
| Cash at bank and in hand | 54/58 | €7,094 | €4,280 | -€2,814 | -39.7% |
| Deferred charges and accrued income | 490/1 | €1,145 | €1,961 | +€816 | +71.3% |
| Total equity and liabilities | 10/49 | €309,507 | €281,304 | -€28,203 | -9.1% |
| Equity | 10/15 | €160,183 | €128,270 | -€31,913 | -19.9% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Capital | 10 | €86,763 | €86,763 | = | 0.0% |
| Issued capital | 100 | €86,763 | €86,763 | = | 0.0% |
| Revaluation surpluses | 12 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €131,354 | €116,065 | -€15,290 | -11.6% |
| Non-distributable reserves | 130/1 | €8,676 | €8,676 | = | 0.0% |
| Legal reserve | 130 | €8,676 | €8,676 | = | 0.0% |
| Tax-exempt reserves | 132 | €68,676 | €53,386 | -€15,290 | -22.3% |
| Distributable reserves | 133 | €54,003 | €54,003 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,935 | -€104,558 | -€16,623 | -18.9% |
| Provisions and deferred taxes | 16 | €5,399 | €2,052 | -€3,347 | -62.0% |
| Deferred taxes | 168 | €5,399 | €2,052 | -€3,347 | -62.0% |
| Amounts payable | 17/49 | €143,925 | €150,982 | +€7,057 | +4.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €142,038 | €149,366 | +€7,327 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €10,038 | €0 | -€10,038 | -100% |
| Financial debts | 43 | €67,888 | €69,838 | +€1,950 | +2.9% |
| Credit institutions | 430/8 | €67,888 | €69,838 | +€1,950 | +2.9% |
| Trade debts | 44 | €51,727 | €48,032 | -€3,695 | -7.1% |
| Suppliers | 440/4 | €51,727 | €48,032 | -€3,695 | -7.1% |
| Taxes, remuneration and social security | 45 | €12,386 | €31,495 | +€19,110 | +154% |
| Taxes | 450/3 | €9,599 | €15,844 | +€6,245 | +65.1% |
| Remuneration and social security | 454/9 | €2,787 | €15,651 | +€12,865 | +462% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,887 | €1,617 | -€270 | -14.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €22,922 | €85,271 | +€62,349 | +272% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,558 | €39,646 | -€4,911 | -11.0% |
| Other operating charges | 640/8 | €6,607 | €6,510 | -€98 | -1.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €50,698 | €105,657 | +€54,959 | +108% |
| Operating profit (loss) | 9901 | -€23,389 | -€25,770 | -€2,381 | -10.2% |
| Financial income | 75/76B | €60 | €62 | +€2 | +2.8% |
| Recurring financial income | 75 | €60 | €62 | +€2 | +2.8% |
| Financial charges | 65/66B | €10,048 | €9,552 | -€496 | -4.9% |
| Recurring financial charges | 65 | €10,048 | €9,552 | -€496 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€33,377 | -€35,260 | -€1,883 | -5.6% |
| Transfer from deferred taxes | 780 | €3,396 | €3,347 | -€48 | -1.4% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €405 | €0 | -€405 | -100% |
| Profit (loss) for the period | 9904 | -€30,387 | -€31,913 | -€1,526 | -5.0% |
| Transfer from tax-exempt reserves | 789 | €24,934 | €15,290 | -€9,645 | -38.7% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,452 | -€16,623 | -€11,171 | -205% |
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 31 October 2026 via checked.be.