SILEV: 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.
SILEV
Largest movements
- Cash +€120,661
up €120,661 (+96.4%), from €125,196 to €245,858
mainly Net result for the year (+€294,096) and Other debts (+€193,033)
- Receivables within one year -€59,680
down €59,680 (-60.7%), from €98,400 to €38,720
of which Other amounts receivable: -€50,000
- Other debts +€193,033
up €193,033 (+218.9%), from €88,168 to €281,201
- Profit (loss) carried forward -€123,551
down €123,551 (-14.3%), from €863,655 to €740,104
- Current portion of long-term debt -€14,231
down €14,231 (-57.8%), from €24,604 to €10,373
- Tax, wage and social debts +€12,631
up €12,631 (+14.9%), from €84,750 to €97,381
of which Taxes: +€9,978
- Financial income +€67,914
up €67,914 (+211.7%), from €32,083 to €99,998
- Gross operating margin +€49,183
up €49,183 (+19.9%), from €247,733 to €296,917
- Taxes +€10,988
up €10,988 (+17.4%), from €63,274 to €74,262
- Financial charges +€3,948
up €3,948 (+328.5%), from €1,202 to €5,150
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,088,028 | €1,147,346 | +€59,318 | +5.5% |
| Fixed assets | 21/28 | €863,303 | €860,873 | -€2,429 | -0.3% |
| Tangible fixed assets | 22/27 | €7,748 | €5,319 | -€2,429 | -31.4% |
| Furniture and vehicles | 24 | €7,748 | €5,319 | -€2,429 | -31.4% |
| Financial fixed assets | 28 | €855,554 | €855,554 | = | 0.0% |
| Current assets | 29/58 | €224,726 | €286,473 | +€61,747 | +27.5% |
| Amounts receivable within one year | 40/41 | €98,400 | €38,720 | -€59,680 | -60.7% |
| Trade receivables | 40 | €48,400 | €38,720 | -€9,680 | -20.0% |
| Other amounts receivable | 41 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €125,196 | €245,858 | +€120,661 | +96.4% |
| Deferred charges and accrued income | 490/1 | €1,130 | €1,896 | +€766 | +67.8% |
| Total equity and liabilities | 10/49 | €1,088,028 | €1,147,346 | +€59,318 | +5.5% |
| Equity | 10/15 | €878,655 | €755,104 | -€123,551 | -14.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €863,655 | €740,104 | -€123,551 | -14.3% |
| Amounts payable | 17/49 | €209,374 | €392,243 | +€182,869 | +87.3% |
| Amounts payable after more than one year | 17 | €10,359 | - | -€10,359 | |
| Financial debts | 170/4 | €10,359 | - | -€10,359 | |
| Amounts payable within one year | 42/48 | €199,015 | €392,243 | +€193,228 | +97.1% |
| Current portion of amounts payable after more than one year | 42 | €24,604 | €10,373 | -€14,231 | -57.8% |
| Trade debts | 44 | €1,494 | €3,289 | +€1,795 | +120.2% |
| Suppliers | 440/4 | €1,494 | €3,289 | +€1,795 | +120.2% |
| Taxes, remuneration and social security | 45 | €84,750 | €97,381 | +€12,631 | +14.9% |
| Taxes | 450/3 | €81,840 | €91,818 | +€9,978 | +12.2% |
| Remuneration and social security | 454/9 | €2,910 | €5,563 | +€2,653 | +91.2% |
| Other amounts payable | 47/48 | €88,168 | €281,201 | +€193,033 | +218.9% |
| Remuneration, social security and pensions | 62 | €19,013 | €19,700 | +€687 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,706 | €2,429 | +€724 | +42.4% |
| Other operating charges | 640/8 | €533 | €1,277 | +€743 | +139.4% |
| Gross operating margin | 9900 | €247,733 | €296,917 | +€49,183 | +19.9% |
| Operating profit (loss) | 9901 | €226,481 | €273,511 | +€47,030 | +20.8% |
| Financial income | 75/76B | €32,083 | €99,998 | +€67,914 | +211.7% |
| Recurring financial income | 75 | €32,083 | €99,998 | +€67,914 | +211.7% |
| Financial charges | 65/66B | €1,202 | €5,150 | +€3,948 | +328.5% |
| Recurring financial charges | 65 | €1,202 | €5,150 | +€3,948 | +328.5% |
| Profit (loss) for the period before taxes | 9903 | €257,362 | €368,358 | +€110,996 | +43.1% |
| Income taxes | 67/77 | €63,274 | €74,262 | +€10,988 | +17.4% |
| Profit (loss) for the period | 9904 | €194,088 | €294,096 | +€100,008 | +51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €194,088 | €294,096 | +€100,008 | +51.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.