SIKKES: what changed
Two fiscal 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.
SIKKES
Largest movements
- Receivables within one year -€25,599
down €25,599 (-94.8%), from €26,998 to €1,399
of which Trade receivables: -€25,573
- Cash +€5,772
up €5,772 (+17.9%), from €32,296 to €38,068
mainly Receivables within one year (+€25,599) and Other debts (+€2,930)
- Tangible fixed assets +€5,428
up €5,428 (+136.8%), from €3,968 to €9,396
of which Land and buildings: +€6,871
- Tax, wage and social debts -€18,901
down €18,901 (-97.1%), from €19,467 to €566
of which Taxes: -€16,401
- Other debts +€2,930
new in 2025: €2,930
- Trade debts +€2,202
up €2,202 (+293.9%), from €749 to €2,951
- Gross operating margin -€45,498
down €45,498 (-96.9%), from €46,932 to €1,433
- Taxes -€10,970
down €10,970, from €10,657 to -€314
- Depreciation +€1,160
up €1,160 (+321.6%), from €361 to €1,521
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 | €63,262 | €49,154 | -€14,108 | -22.3% |
| Fixed assets | 21/28 | €3,968 | €9,396 | +€5,428 | +136.8% |
| Tangible fixed assets | 22/27 | €3,968 | €9,396 | +€5,428 | +136.8% |
| Land and buildings | 22 | - | €6,871 | +€6,871 | |
| Furniture and vehicles | 24 | €3,968 | €2,525 | -€1,443 | -36.4% |
| Current assets | 29/58 | €59,294 | €39,759 | -€19,535 | -32.9% |
| Amounts receivable within one year | 40/41 | €26,998 | €1,399 | -€25,599 | -94.8% |
| Trade receivables | 40 | €25,748 | €175 | -€25,573 | -99.3% |
| Other amounts receivable | 41 | €1,250 | €1,224 | -€26 | -2.1% |
| Cash at bank and in hand | 54/58 | €32,296 | €38,068 | +€5,772 | +17.9% |
| Deferred charges and accrued income | 490/1 | - | €292 | +€292 | |
| Total equity and liabilities | 10/49 | €63,262 | €49,154 | -€14,108 | -22.3% |
| Equity | 10/15 | €43,046 | €42,707 | -€339 | -0.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €40,546 | €40,207 | -€339 | -0.8% |
| Distributable reserves | 133 | €40,546 | €40,207 | -€339 | -0.8% |
| Amounts payable | 17/49 | €20,217 | €6,447 | -€13,769 | -68.1% |
| Amounts payable within one year | 42/48 | €20,217 | €6,447 | -€13,769 | -68.1% |
| Trade debts | 44 | €749 | €2,951 | +€2,202 | +293.9% |
| Suppliers | 440/4 | €749 | €2,951 | +€2,202 | +293.9% |
| Taxes, remuneration and social security | 45 | €19,467 | €566 | -€18,901 | -97.1% |
| Taxes | 450/3 | €16,967 | €566 | -€16,401 | -96.7% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | - | €2,930 | +€2,930 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €361 | €1,521 | +€1,160 | +321.6% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €46,932 | €1,433 | -€45,498 | -96.9% |
| Operating profit (loss) | 9901 | €46,066 | -€607 | -€46,673 | |
| Financial income | 75/76B | €57 | €0 | -€56 | -99.8% |
| Recurring financial income | 75 | €57 | €0 | -€56 | -99.8% |
| Financial charges | 65/66B | €104 | €45 | -€59 | -56.8% |
| Recurring financial charges | 65 | €104 | €45 | -€59 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | €46,018 | -€652 | -€46,670 | |
| Income taxes | 67/77 | €10,657 | -€314 | -€10,970 | |
| Profit (loss) for the period | 9904 | €35,361 | -€339 | -€35,700 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,361 | -€339 | -€35,700 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.