SIKEN-LIXTON: 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
SIKEN-LIXTON
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€42,664
2024 · -€33,884-€8,780
Equity
€2.0m
2024 · €2.0m-€42,664
Cash
€48,106
2024 · €59,870-€11,764
Balance sheet total
€3.3m
2024 · €3.3m+€21,579
Largest movements
Assets
- Receivables within one year +€65,683
up €65,683 (+13.1%), from €502,359 to €568,042
of which Other amounts receivable: +€43,989
- Tangible fixed assets -€44,277
down €44,277 (-7.3%), from €605,649 to €561,373
Equity and liabilities
- Tax, wage and social debts +€62,829
up €62,829 (+30.8%), from €204,177 to €267,006
of which Remuneration and social security: +€38,341
- Reserves -€45,000
down €45,000 (-2.4%), from €1.8m to €1.8m
of which Distributable reserves: -€45,000
Income statement
- Turnover +€204,000
up €204,000 (+23.8%), from €858,000 to €1.1m
- Staff costs +€148,325
up €148,325 (+23.4%), from €634,236 to €782,560
- Other operating income -€49,718
down €49,718 (-44.0%), from €113,050 to €63,332
- Depreciation +€17,094
up €17,094 (+18.0%), from €94,730 to €111,824
- Other operating charges -€14,491
down €14,491 (-46.9%), from €30,908 to €16,417
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
-€33,884
Turnover
+€204,000
Other operating income
-€49,718
Services and other goods
-€9,405
Staff costs
-€148,325
Depreciation
-€17,094
Other operating charges
+€14,491
Financial income
+€6,570
Financial charges
-€4,134
Taxes
-€5,166
Result 2025
-€42,664
raises the resultlowers the result
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
+€70,664
Investment
-€67,547
Financing
-€14,882
Cash 2024
€59,870
From operations (derived)
+€70,664
Net result for the year
-€42,664
Depreciation
+€111,824
Receivables after one year
-€18,000
Receivables within one year
-€65,683
Deferred charges and accrued income
+€6,063
Trade debts
+€1,324
Tax, wage and social debts
+€62,829
Other debts
+€20,606
Accrued charges and deferred income
-€5,634
Investment (derived)
-€67,547
Investment in fixed assets (net)
-€67,547
Financing
-€14,882
Debts after one year
-€23,231
Current portion of long-term debt
+€8,370
Short-term financial debts
-€21
Cash 2025
€48,106
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,252,969 | €3,274,547 | +€21,579 | +0.7% |
| Fixed assets | 21/28 | €2,681,736 | €2,637,459 | -€44,277 | -1.7% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €605,649 | €561,373 | -€44,277 | -7.3% |
| Land and buildings | 22 | €271,072 | €262,535 | -€8,537 | -3.1% |
| Plant, machinery and equipment | 23 | €60,110 | €47,349 | -€12,761 | -21.2% |
| Furniture and vehicles | 24 | €215,075 | €207,896 | -€7,179 | -3.3% |
| Leasing and similar rights | 25 | €57,775 | €42,178 | -€15,598 | -27.0% |
| Other tangible fixed assets | 26 | €1,618 | €1,415 | -€203 | -12.5% |
| Financial fixed assets | 28 | €2,076,086 | €2,076,086 | = | 0.0% |
| Affiliated companies | 280/1 | €2,076,086 | €2,076,086 | = | 0.0% |
| Participating interests | 280 | €2,076,086 | €2,076,086 | = | 0.0% |
| Current assets | 29/58 | €571,233 | €637,089 | +€65,855 | +11.5% |
| Amounts receivable after more than one year | 29 | - | €18,000 | +€18,000 | |
| Other amounts receivable | 291 | - | €18,000 | +€18,000 | |
| Amounts receivable within one year | 40/41 | €502,359 | €568,042 | +€65,683 | +13.1% |
| Trade receivables | 40 | €50,905 | €72,600 | +€21,695 | +42.6% |
| Other amounts receivable | 41 | €451,453 | €495,442 | +€43,989 | +9.7% |
| Cash at bank and in hand | 54/58 | €59,870 | €48,106 | -€11,764 | -19.6% |
| Deferred charges and accrued income | 490/1 | €9,004 | €2,941 | -€6,063 | -67.3% |
| Total equity and liabilities | 10/49 | €3,252,969 | €3,274,547 | +€21,579 | +0.7% |
| Equity | 10/15 | €2,041,779 | €1,999,115 | -€42,664 | -2.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €1,840,000 | €1,795,000 | -€45,000 | -2.4% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €1,820,000 | €1,775,000 | -€45,000 | -2.5% |
| Profit (loss) carried forward | 14 | €1,779 | €4,115 | +€2,336 | +131% |
| Amounts payable | 17/49 | €1,211,190 | €1,275,433 | +€64,243 | +5.3% |
| Amounts payable after more than one year | 17 | €100,382 | €77,151 | -€23,231 | -23.1% |
| Financial debts | 170/4 | €100,382 | €77,151 | -€23,231 | -23.1% |
| Leasing and similar obligations | 172 | €43,072 | €27,330 | -€15,743 | -36.5% |
| Credit institutions | 173 | €57,309 | €49,821 | -€7,488 | -13.1% |
| Amounts payable within one year | 42/48 | €1,104,254 | €1,197,362 | +€93,107 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €64,210 | €72,580 | +€8,370 | +13.0% |
| Financial debts | 43 | €25,602 | €25,581 | -€21 | -0.1% |
| Credit institutions | 430/8 | €25,602 | €25,581 | -€21 | -0.1% |
| Trade debts | 44 | €9,313 | €10,636 | +€1,324 | +14.2% |
| Suppliers | 440/4 | €9,313 | €10,636 | +€1,324 | +14.2% |
| Taxes, remuneration and social security | 45 | €204,177 | €267,006 | +€62,829 | +30.8% |
| Taxes | 450/3 | €65,107 | €89,595 | +€24,489 | +37.6% |
| Remuneration and social security | 454/9 | €139,070 | €177,411 | +€38,341 | +27.6% |
| Other amounts payable | 47/48 | €800,952 | €821,558 | +€20,606 | +2.6% |
| Accrued charges and deferred income | 492/3 | €6,554 | €920 | -€5,634 | -86.0% |
| Operating income | 70/76A | €971,050 | €1,125,332 | +€154,282 | +15.9% |
| Turnover | 70 | €858,000 | €1,062,000 | +€204,000 | +23.8% |
| Other operating income | 74 | €113,050 | €63,332 | -€49,718 | -44.0% |
| Operating charges | 60/66A | €992,024 | €1,152,355 | +€160,332 | +16.2% |
| Services and other goods | 61 | €232,150 | €241,555 | +€9,405 | +4.1% |
| Remuneration, social security and pensions | 62 | €634,236 | €782,560 | +€148,325 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,730 | €111,824 | +€17,094 | +18.0% |
| Other operating charges | 640/8 | €30,908 | €16,417 | -€14,491 | -46.9% |
| Operating profit (loss) | 9901 | -€20,974 | -€27,024 | -€6,050 | -28.8% |
| Financial income | 75/76B | €8,339 | €14,909 | +€6,570 | +78.8% |
| Recurring financial income | 75 | €8,339 | €14,909 | +€6,570 | +78.8% |
| Income from current assets | 751 | €8,143 | €14,584 | +€6,441 | +79.1% |
| Other financial income | 752/9 | €196 | €325 | +€129 | +65.6% |
| Financial charges | 65/66B | €15,019 | €19,153 | +€4,134 | +27.5% |
| Recurring financial charges | 65 | €15,019 | €19,153 | +€4,134 | +27.5% |
| Debt charges | 650 | €13,045 | €16,754 | +€3,709 | +28.4% |
| Other financial charges | 652/9 | €1,974 | €2,400 | +€425 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,654 | -€31,268 | -€3,614 | -13.1% |
| Income taxes | 67/77 | €6,231 | €11,396 | +€5,166 | +82.9% |
| Taxes | 670/3 | €6,231 | €11,396 | +€5,166 | +82.9% |
| Profit (loss) for the period | 9904 | -€33,884 | -€42,664 | -€8,780 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,884 | -€42,664 | -€8,780 | -25.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.