SILKS: 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.
SILKS
Largest movements
- Stocks and contracts -€15,113
down €15,113 (-19.3%), from €78,334 to €63,221
- Receivables within one year +€3,248
up €3,248 (+5.3%), from €60,973 to €64,221
- Short-term financial debts -€8,508
down €8,508 (-44.3%), from €19,217 to €10,710
- Tax, wage and social debts -€6,868
down €6,868 (-34.9%), from €19,678 to €12,809
of which Remuneration and social security: -€3,591
- Trade debts +€2,487
up €2,487 (+19.0%), from €13,077 to €15,564
- Gross operating margin -€28,094
down €28,094 (-64.9%), from €43,256 to €15,162
- Staff costs -€4,672
down €4,672 (-26.7%), from €17,476 to €12,804
- Financial income +€2,198
up €2,198 (+69.5%), from €3,165 to €5,363
- Financial charges -€540
down €540 (-16.1%), from €3,356 to €2,816
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 | €145,398 | €133,974 | -€11,424 | -7.9% |
| Fixed assets | 21/28 | €2,713 | €2,614 | -€99 | -3.7% |
| Tangible fixed assets | 22/27 | €1,213 | €1,114 | -€99 | -8.2% |
| Plant, machinery and equipment | 23 | €381 | €286 | -€95 | -25.0% |
| Furniture and vehicles | 24 | €832 | €828 | -€4 | -0.5% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €142,684 | €131,360 | -€11,325 | -7.9% |
| Stocks and contracts in progress | 3 | €78,334 | €63,221 | -€15,113 | -19.3% |
| Stocks | 30/36 | €78,334 | €63,221 | -€15,113 | -19.3% |
| Amounts receivable within one year | 40/41 | €60,973 | €64,221 | +€3,248 | +5.3% |
| Other amounts receivable | 41 | €60,973 | €64,221 | +€3,248 | +5.3% |
| Cash at bank and in hand | 54/58 | €213 | €431 | +€218 | +102.4% |
| Deferred charges and accrued income | 490/1 | €3,164 | €3,487 | +€322 | +10.2% |
| Total equity and liabilities | 10/49 | €145,398 | €133,974 | -€11,424 | -7.9% |
| Equity | 10/15 | €93,426 | €94,890 | +€1,465 | +1.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Outside capital | 11 | €62,000 | €62,000 | = | 0.0% |
| Other | 1109/19 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €16,200 | €17,600 | +€1,400 | +8.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €11,400 | +€1,400 | +14.0% |
| Profit (loss) carried forward | 14 | €15,226 | €15,290 | +€65 | +0.4% |
| Amounts payable | 17/49 | €51,972 | €39,083 | -€12,889 | -24.8% |
| Amounts payable within one year | 42/48 | €51,972 | €39,083 | -€12,889 | -24.8% |
| Financial debts | 43 | €19,217 | €10,710 | -€8,508 | -44.3% |
| Credit institutions | 430/8 | €19,217 | €10,710 | -€8,508 | -44.3% |
| Trade debts | 44 | €13,077 | €15,564 | +€2,487 | +19.0% |
| Suppliers | 440/4 | €13,077 | €15,564 | +€2,487 | +19.0% |
| Taxes, remuneration and social security | 45 | €19,678 | €12,809 | -€6,868 | -34.9% |
| Taxes | 450/3 | €14,889 | €11,612 | -€3,277 | -22.0% |
| Remuneration and social security | 454/9 | €4,788 | €1,197 | -€3,591 | -75.0% |
| Remuneration, social security and pensions | 62 | €17,476 | €12,804 | -€4,672 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €718 | €561 | -€156 | -21.8% |
| Other operating charges | 640/8 | €2,558 | €2,878 | +€320 | +12.5% |
| Gross operating margin | 9900 | €43,256 | €15,162 | -€28,094 | -64.9% |
| Operating profit (loss) | 9901 | €22,504 | -€1,082 | -€23,586 | |
| Financial income | 75/76B | €3,165 | €5,363 | +€2,198 | +69.5% |
| Recurring financial income | 75 | €3,165 | €5,363 | +€2,198 | +69.5% |
| Financial charges | 65/66B | €3,356 | €2,816 | -€540 | -16.1% |
| Recurring financial charges | 65 | €3,356 | €2,816 | -€540 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €22,312 | €1,465 | -€20,848 | -93.4% |
| Income taxes | 67/77 | €146 | - | -€146 | |
| Profit (loss) for the period | 9904 | €22,166 | €1,465 | -€20,702 | -93.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,166 | €1,465 | -€20,702 | -93.4% |
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 5 October 2026 via checked.be.