SILA: 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.
SILA
Largest movements
- Tangible fixed assets -€16,692
down €16,692 (-16.5%), from €101,028 to €84,336
of which Plant, machinery and equipment: -€93,528
- Receivables within one year -€7,200
no longer reported in 2025 (was €7,200)
- Cash +€1,863
up €1,863 (+40.2%), from €4,634 to €6,497
mainly Depreciation (+€16,692) and Receivables within one year (+€7,200)
- Other debts -€16,697
down €16,697 (-16.3%), from €102,685 to €85,988
- Trade debts -€14,106
down €14,106 (-40.8%), from €34,591 to €20,485
- Tax, wage and social debts +€6,139
up €6,139 (+263.3%), from €2,331 to €8,470
- Profit (loss) carried forward +€2,635
up €2,635 (+5.6%), from -€46,746 to -€44,111
- Gross operating margin -€6,311
down €6,311 (-24.1%), from €26,158 to €19,848
- Depreciation +€3,299
up €3,299 (+24.6%), from €13,393 to €16,692
- Financial charges -€492
down €492 (-59.5%), from €827 to €335
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 | €112,862 | €90,832 | -€22,029 | -19.5% |
| Fixed assets | 21/28 | €101,028 | €84,336 | -€16,692 | -16.5% |
| Tangible fixed assets | 22/27 | €101,028 | €84,336 | -€16,692 | -16.5% |
| Plant, machinery and equipment | 23 | €101,028 | €7,500 | -€93,528 | -92.6% |
| Other tangible fixed assets | 26 | - | €76,836 | +€76,836 | |
| Current assets | 29/58 | €11,834 | €6,497 | -€5,337 | -45.1% |
| Amounts receivable within one year | 40/41 | €7,200 | - | -€7,200 | |
| Trade receivables | 40 | €7,200 | - | -€7,200 | |
| Cash at bank and in hand | 54/58 | €4,634 | €6,497 | +€1,863 | +40.2% |
| Total equity and liabilities | 10/49 | €112,862 | €90,832 | -€22,029 | -19.5% |
| Equity | 10/15 | -€26,746 | -€24,111 | +€2,635 | +9.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,746 | -€44,111 | +€2,635 | +5.6% |
| Amounts payable | 17/49 | €139,608 | €114,943 | -€24,664 | -17.7% |
| Amounts payable within one year | 42/48 | €139,608 | €114,943 | -€24,664 | -17.7% |
| Trade debts | 44 | €34,591 | €20,485 | -€14,106 | -40.8% |
| Suppliers | 440/4 | €34,591 | €20,485 | -€14,106 | -40.8% |
| Taxes, remuneration and social security | 45 | €2,331 | €8,470 | +€6,139 | +263.3% |
| Taxes | 450/3 | €2,331 | €8,470 | +€6,139 | +263.3% |
| Other amounts payable | 47/48 | €102,685 | €85,988 | -€16,697 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,393 | €16,692 | +€3,299 | +24.6% |
| Other operating charges | 640/8 | €64 | €186 | +€122 | +191.1% |
| Gross operating margin | 9900 | €26,158 | €19,848 | -€6,311 | -24.1% |
| Operating profit (loss) | 9901 | €12,701 | €2,970 | -€9,731 | -76.6% |
| Financial charges | 65/66B | €827 | €335 | -€492 | -59.5% |
| Recurring financial charges | 65 | €827 | €335 | -€492 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €11,874 | €2,635 | -€9,239 | -77.8% |
| Profit (loss) for the period | 9904 | €11,874 | €2,635 | -€9,239 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,874 | €2,635 | -€9,239 | -77.8% |
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 7 October 2026 via checked.be.