SILAA: 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.
SILAA
Largest movements
- Receivables within one year +€31,591
up €31,591 (+648.7%), from €4,870 to €36,461
- Tangible fixed assets -€1,305
down €1,305 (-19.0%), from €6,883 to €5,578
of which Plant, machinery and equipment: -€830
- Reserves +€25,628
up €25,628 (+1377.8%), from €1,860 to €27,488
of which Distributable reserves: +€25,628
- Tax, wage and social debts +€6,799
up €6,799 (+57.1%), from €11,902 to €18,701
- Trade debts -€1,806
no longer reported in 2025 (was €1,806)
- Gross operating margin +€15,908
up €15,908 (+18.1%), from €87,844 to €103,752
- Staff costs +€5,674
up €5,674 (+9.7%), from €58,702 to €64,376
- Taxes +€3,810
up €3,810 (+77.9%), from €4,889 to €8,699
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 | €54,905 | €85,527 | +€30,622 | +55.8% |
| Fixed assets | 21/28 | €6,883 | €5,578 | -€1,305 | -19.0% |
| Tangible fixed assets | 22/27 | €6,883 | €5,578 | -€1,305 | -19.0% |
| Land and buildings | 22 | €5,223 | €4,748 | -€475 | -9.1% |
| Plant, machinery and equipment | 23 | €1,660 | €830 | -€830 | -50.0% |
| Current assets | 29/58 | €48,022 | €79,949 | +€31,927 | +66.5% |
| Stocks and contracts in progress | 3 | €774 | €1,142 | +€368 | +47.5% |
| Stocks | 30/36 | €774 | €1,142 | +€368 | +47.5% |
| Amounts receivable within one year | 40/41 | €4,870 | €36,461 | +€31,591 | +648.7% |
| Other amounts receivable | 41 | €4,870 | €36,461 | +€31,591 | +648.7% |
| Cash at bank and in hand | 54/58 | €42,378 | €42,346 | -€32 | -0.1% |
| Total equity and liabilities | 10/49 | €54,905 | €85,527 | +€30,622 | +55.8% |
| Equity | 10/15 | €41,197 | €66,826 | +€25,629 | +62.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €27,488 | +€25,628 | +1377.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €25,628 | +€25,628 | |
| Profit (loss) carried forward | 14 | €20,737 | €20,738 | +€1 | 0.0% |
| Amounts payable | 17/49 | €13,708 | €18,701 | +€4,993 | +36.4% |
| Amounts payable within one year | 42/48 | €13,708 | €18,701 | +€4,993 | +36.4% |
| Trade debts | 44 | €1,806 | - | -€1,806 | |
| Suppliers | 440/4 | €1,806 | - | -€1,806 | |
| Taxes, remuneration and social security | 45 | €11,902 | €18,701 | +€6,799 | +57.1% |
| Taxes | 450/3 | €11,902 | €18,701 | +€6,799 | +57.1% |
| Remuneration, social security and pensions | 62 | €58,702 | €64,376 | +€5,674 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,305 | €1,305 | = | 0.0% |
| Other operating charges | 640/8 | €3,393 | €3,744 | +€351 | +10.3% |
| Gross operating margin | 9900 | €87,844 | €103,752 | +€15,908 | +18.1% |
| Operating profit (loss) | 9901 | €24,444 | €34,327 | +€9,883 | +40.4% |
| Profit (loss) for the period before taxes | 9903 | €24,444 | €34,327 | +€9,883 | +40.4% |
| Income taxes | 67/77 | €4,889 | €8,699 | +€3,810 | +77.9% |
| Profit (loss) for the period | 9904 | €19,555 | €25,628 | +€6,073 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,555 | €25,628 | +€6,073 | +31.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.