SIKRILO: 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.
SIKRILO
Largest movements
- Receivables within one year -€178,298
down €178,298 (-89.1%), from €200,000 to €21,702
of which Other amounts receivable: -€195,298
- Cash +€64,471
up €64,471 (+26.4%), from €243,872 to €308,344
mainly Receivables within one year (+€178,298) and Net result for the year (+€78,355)
- Tangible fixed assets -€48,300
down €48,300 (-2.5%), from €1.9m to €1.9m
of which Land and buildings: -€51,988
- Other debts -€154,600
down €154,600 (-27.1%), from €570,237 to €415,637
- Reserves +€78,355
up €78,355 (+9.6%), from €816,057 to €894,412
of which Distributable reserves: +€109,771
- Debts after one year -€52,613
down €52,613 (-11.1%), from €475,528 to €422,916
- Tax, wage and social debts -€40,019
down €40,019 (-95.8%), from €41,781 to €1,762
- Gross operating margin -€14,402
down €14,402 (-6.8%), from €210,349 to €195,947
- Depreciation -€7,243
down €7,243 (-11.4%), from €63,785 to €56,542
- Taxes -€5,642
down €5,642 (-13.3%), from €42,404 to €36,762
- Financial income -€4,702
no longer reported in 2025 (was €4,702)
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 | €2,394,443 | €2,225,110 | -€169,333 | -7.1% |
| Fixed assets | 21/28 | €1,943,364 | €1,895,064 | -€48,300 | -2.5% |
| Tangible fixed assets | 22/27 | €1,943,364 | €1,895,064 | -€48,300 | -2.5% |
| Land and buildings | 22 | €1,811,988 | €1,760,000 | -€51,988 | -2.9% |
| Furniture and vehicles | 24 | €131,376 | €135,064 | +€3,688 | +2.8% |
| Current assets | 29/58 | €451,079 | €330,046 | -€121,033 | -26.8% |
| Amounts receivable within one year | 40/41 | €200,000 | €21,702 | -€178,298 | -89.1% |
| Trade receivables | 40 | - | €17,000 | +€17,000 | |
| Other amounts receivable | 41 | €200,000 | €4,702 | -€195,298 | -97.6% |
| Cash at bank and in hand | 54/58 | €243,872 | €308,344 | +€64,471 | +26.4% |
| Deferred charges and accrued income | 490/1 | €7,207 | - | -€7,207 | |
| Total equity and liabilities | 10/49 | €2,394,443 | €2,225,110 | -€169,333 | -7.1% |
| Equity | 10/15 | €1,010,057 | €1,088,412 | +€78,355 | +7.8% |
| Contributions | 10/11 | €194,000 | €194,000 | = | 0.0% |
| Capital | 10 | €194,000 | €194,000 | = | 0.0% |
| Issued capital | 100 | €194,000 | €194,000 | = | 0.0% |
| Reserves | 13 | €816,057 | €894,412 | +€78,355 | +9.6% |
| Non-distributable reserves | 130/1 | €47,905 | €47,905 | = | 0.0% |
| Legal reserve | 130 | €47,905 | €47,905 | = | 0.0% |
| Tax-exempt reserves | 132 | €653,454 | €622,038 | -€31,416 | -4.8% |
| Distributable reserves | 133 | €114,698 | €224,469 | +€109,771 | +95.7% |
| Provisions and deferred taxes | 16 | €217,818 | €207,346 | -€10,472 | -4.8% |
| Deferred taxes | 168 | €217,818 | €207,346 | -€10,472 | -4.8% |
| Amounts payable | 17/49 | €1,166,568 | €929,352 | -€237,216 | -20.3% |
| Amounts payable after more than one year | 17 | €475,528 | €422,916 | -€52,613 | -11.1% |
| Financial debts | 170/4 | €475,528 | €422,916 | -€52,613 | -11.1% |
| Amounts payable within one year | 42/48 | €680,631 | €485,011 | -€195,620 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €52,206 | €52,613 | +€406 | +0.8% |
| Trade debts | 44 | €16,407 | €15,000 | -€1,407 | -8.6% |
| Suppliers | 440/4 | €16,407 | €15,000 | -€1,407 | -8.6% |
| Taxes, remuneration and social security | 45 | €41,781 | €1,762 | -€40,019 | -95.8% |
| Taxes | 450/3 | €41,781 | €1,762 | -€40,019 | -95.8% |
| Other amounts payable | 47/48 | €570,237 | €415,637 | -€154,600 | -27.1% |
| Accrued charges and deferred income | 492/3 | €10,408 | €21,425 | +€11,016 | +105.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,785 | €56,542 | -€7,243 | -11.4% |
| Other operating charges | 640/8 | €17,624 | €16,585 | -€1,039 | -5.9% |
| Non-recurring operating charges | 66A | - | €1,204 | +€1,204 | |
| Gross operating margin | 9900 | €210,349 | €195,947 | -€14,402 | -6.8% |
| Operating profit (loss) | 9901 | €128,939 | €121,616 | -€7,324 | -5.7% |
| Financial income | 75/76B | €4,702 | - | -€4,702 | |
| Recurring financial income | 75 | €4,702 | - | -€4,702 | |
| Financial charges | 65/66B | €18,427 | €16,971 | -€1,456 | -7.9% |
| Recurring financial charges | 65 | €18,427 | €16,971 | -€1,456 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €115,214 | €104,644 | -€10,570 | -9.2% |
| Transfer from deferred taxes | 780 | €10,472 | €10,472 | -€0 | 0.0% |
| Income taxes | 67/77 | €42,404 | €36,762 | -€5,642 | -13.3% |
| Profit (loss) for the period | 9904 | €83,282 | €78,355 | -€4,927 | -5.9% |
| Transfer from tax-exempt reserves | 789 | €31,416 | €31,416 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €114,698 | €109,771 | -€4,927 | -4.3% |
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 12 October 2026 via checked.be.