Sigoma: 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.
Sigoma
Largest movements
- Cash -€223,741
down €223,741 (-29.7%), from €754,312 to €530,571
mainly Investment in fixed assets (net) (-€201,633) and Current investments (-€121,676)
- Tangible fixed assets +€134,285
up €134,285 (+29.7%), from €451,592 to €585,877
of which Land and buildings: +€129,701
- Current investments +€121,676
new in 2025: €121,676
- Receivables within one year -€118,817
down €118,817 (-29.1%), from €408,125 to €289,307
of which Other amounts receivable: -€118,969
- Profit (loss) carried forward -€95,524
down €95,524 (-13.5%), from €708,917 to €613,393
- Gross operating margin -€119,764
down €119,764 (-99.5%), from €120,349 to €585
- Financial charges +€40,228
up €40,228 (+399%), from €10,075 to €50,303
- Taxes -€16,901
down €16,901 (-100%), from €16,901 to €0
- Other operating charges -€6,046
down €6,046 (-20.8%), from €29,011 to €22,965
- Financial income -€3,824
down €3,824 (-10.4%), from €36,879 to €33,055
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 | €1,674,143 | €1,587,440 | -€86,702 | -5.2% |
| Fixed assets | 21/28 | €469,704 | €604,295 | +€134,591 | +28.7% |
| Tangible fixed assets | 22/27 | €451,592 | €585,877 | +€134,285 | +29.7% |
| Land and buildings | 22 | €418,909 | €548,609 | +€129,701 | +31.0% |
| Plant, machinery and equipment | 23 | €3,848 | €17,973 | +€14,125 | +367% |
| Furniture and vehicles | 24 | €28,835 | €19,295 | -€9,540 | -33.1% |
| Financial fixed assets | 28 | €18,112 | €18,418 | +€306 | +1.7% |
| Current assets | 29/58 | €1,204,439 | €983,145 | -€221,294 | -18.4% |
| Stocks and contracts in progress | 3 | €54 | €54 | = | 0.0% |
| Stocks | 30/36 | €54 | €54 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €408,125 | €289,307 | -€118,817 | -29.1% |
| Trade receivables | 40 | €1,133 | €1,285 | +€152 | +13.4% |
| Other amounts receivable | 41 | €406,991 | €288,022 | -€118,969 | -29.2% |
| Current investments | 50/53 | - | €121,676 | +€121,676 | |
| Cash at bank and in hand | 54/58 | €754,312 | €530,571 | -€223,741 | -29.7% |
| Deferred charges and accrued income | 490/1 | €41,947 | €41,536 | -€411 | -1.0% |
| Total equity and liabilities | 10/49 | €1,674,143 | €1,587,440 | -€86,702 | -5.2% |
| Equity | 10/15 | €1,211,014 | €1,104,098 | -€106,916 | -8.8% |
| Contributions | 10/11 | €300,500 | €300,500 | = | 0.0% |
| Capital | 10 | €300,500 | €300,500 | = | 0.0% |
| Issued capital | 100 | €300,500 | €300,500 | = | 0.0% |
| Reserves | 13 | €201,597 | €190,205 | -€11,392 | -5.7% |
| Non-distributable reserves | 130/1 | €30,050 | €30,050 | = | 0.0% |
| Legal reserve | 130 | €30,050 | €30,050 | = | 0.0% |
| Tax-exempt reserves | 132 | €106,507 | €95,115 | -€11,392 | -10.7% |
| Distributable reserves | 133 | €65,041 | €65,041 | = | 0.0% |
| Profit (loss) carried forward | 14 | €708,917 | €613,393 | -€95,524 | -13.5% |
| Provisions and deferred taxes | 16 | €35,502 | €31,705 | -€3,797 | -10.7% |
| Deferred taxes | 168 | €35,502 | €31,705 | -€3,797 | -10.7% |
| Amounts payable | 17/49 | €427,626 | €451,637 | +€24,011 | +5.6% |
| Amounts payable within one year | 42/48 | €427,602 | €451,623 | +€24,021 | +5.6% |
| Trade debts | 44 | €16,518 | €27,637 | +€11,119 | +67.3% |
| Suppliers | 440/4 | €16,518 | €27,637 | +€11,119 | +67.3% |
| Taxes, remuneration and social security | 45 | €11,084 | €23,985 | +€12,902 | +116% |
| Taxes | 450/3 | €11,084 | €23,365 | +€12,281 | +111% |
| Remuneration and social security | 454/9 | - | €621 | +€621 | |
| Other amounts payable | 47/48 | €400,000 | €400,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €24 | €14 | -€10 | -41.4% |
| Remuneration, social security and pensions | 62 | €3,517 | €4,043 | +€526 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,944 | €67,042 | +€3,097 | +4.8% |
| Other operating charges | 640/8 | €29,011 | €22,965 | -€6,046 | -20.8% |
| Gross operating margin | 9900 | €120,349 | €585 | -€119,764 | -99.5% |
| Operating profit (loss) | 9901 | €23,877 | -€93,465 | -€117,342 | |
| Financial income | 75/76B | €36,879 | €33,055 | -€3,824 | -10.4% |
| Recurring financial income | 75 | €36,879 | €33,055 | -€3,824 | -10.4% |
| Financial charges | 65/66B | €10,075 | €50,303 | +€40,228 | +399% |
| Recurring financial charges | 65 | €10,075 | €50,303 | +€40,228 | +399% |
| Profit (loss) for the period before taxes | 9903 | €50,681 | -€110,713 | -€161,394 | |
| Transfer from deferred taxes | 780 | €1,236 | €3,797 | +€2,562 | +207% |
| Income taxes | 67/77 | €16,901 | €0 | -€16,901 | -100% |
| Profit (loss) for the period | 9904 | €35,016 | -€106,916 | -€141,932 | |
| Transfer from tax-exempt reserves | 789 | €3,707 | €11,392 | +€7,685 | +207% |
| Profit (loss) for the period to be appropriated | 9905 | €38,723 | -€95,524 | -€134,247 |
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 24 October 2026 via checked.be.