SILLIE: 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.
SILLIE
Largest movements
- Current investments -€75,000
no longer reported in 2025 (was €75,000)
- Receivables after one year +€72,000
new in 2025: €72,000
- Receivables within one year +€7,228
up €7,228 (+96.7%), from €7,472 to €14,700
- Deferred charges and accrued income +€4,667
up €4,667 (+134%), from €3,492 to €8,159
- Tangible fixed assets -€2,426
down €2,426 (-43.7%), from €5,556 to €3,130
of which Furniture and vehicles: -€1,818
- Other debts +€13,434
up €13,434 (+33.1%), from €40,532 to €53,966
- Profit (loss) carried forward -€6,660
down €6,660 (-70.0%), from €9,509 to €2,849
- Tax, wage and social debts -€3,330
down €3,330 (-26.2%), from €12,706 to €9,376
- Trade debts +€2,035
up €2,035 (+18.3%), from €11,140 to €13,175
of which Bills of exchange payable: +€4,157
- Other operating charges -€4,469
down €4,469 (-88.7%), from €5,036 to €567
- Gross operating margin -€2,933
down €2,933 (-5.2%), from €56,755 to €53,822
- Financial income +€2,246
up €2,246 (+928%), from €242 to €2,488
- Taxes -€1,824
down €1,824 (-17.0%), from €10,759 to €8,935
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.
Derived cash bridge
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 | €170,473 | €175,927 | +€5,453 | +3.2% |
| Fixed assets | 21/28 | €11,043 | €8,017 | -€3,026 | -27.4% |
| Intangible fixed assets | 21 | €612 | €12 | -€600 | -98.1% |
| Tangible fixed assets | 22/27 | €5,556 | €3,130 | -€2,426 | -43.7% |
| Plant, machinery and equipment | 23 | €981 | €373 | -€607 | -61.9% |
| Furniture and vehicles | 24 | €4,575 | €2,757 | -€1,818 | -39.7% |
| Financial fixed assets | 28 | €4,875 | €4,875 | = | 0.0% |
| Current assets | 29/58 | €159,431 | €167,910 | +€8,479 | +5.3% |
| Amounts receivable after more than one year | 29 | - | €72,000 | +€72,000 | |
| Other amounts receivable | 291 | - | €72,000 | +€72,000 | |
| Stocks and contracts in progress | 3 | €14,868 | €15,516 | +€648 | +4.4% |
| Stocks | 30/36 | €14,868 | €15,516 | +€648 | +4.4% |
| Amounts receivable within one year | 40/41 | €7,472 | €14,700 | +€7,228 | +96.7% |
| Trade receivables | 40 | €7,472 | €14,700 | +€7,228 | +96.7% |
| Current investments | 50/53 | €75,000 | - | -€75,000 | |
| Cash at bank and in hand | 54/58 | €58,599 | €57,534 | -€1,065 | -1.8% |
| Deferred charges and accrued income | 490/1 | €3,492 | €8,159 | +€4,667 | +134% |
| Total equity and liabilities | 10/49 | €170,473 | €175,927 | +€5,453 | +3.2% |
| Equity | 10/15 | €75,869 | €69,209 | -€6,660 | -8.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €51,360 | €51,360 | = | 0.0% |
| Distributable reserves | 133 | €51,360 | €51,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,509 | €2,849 | -€6,660 | -70.0% |
| Amounts payable | 17/49 | €94,604 | €106,717 | +€12,113 | +12.8% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €64,378 | €76,517 | +€12,139 | +18.9% |
| Trade debts | 44 | €11,140 | €13,175 | +€2,035 | +18.3% |
| Suppliers | 440/4 | €5,354 | €3,231 | -€2,123 | -39.6% |
| Bills of exchange payable | 441 | €5,786 | €9,943 | +€4,157 | +71.9% |
| Taxes, remuneration and social security | 45 | €12,706 | €9,376 | -€3,330 | -26.2% |
| Taxes | 450/3 | €12,706 | €9,376 | -€3,330 | -26.2% |
| Other amounts payable | 47/48 | €40,532 | €53,966 | +€13,434 | +33.1% |
| Accrued charges and deferred income | 492/3 | €226 | €200 | -€26 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,588 | €3,026 | +€438 | +16.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€47 | €142 | +€190 | |
| Other operating charges | 640/8 | €5,036 | €567 | -€4,469 | -88.7% |
| Gross operating margin | 9900 | €56,755 | €53,822 | -€2,933 | -5.2% |
| Operating profit (loss) | 9901 | €49,178 | €50,088 | +€909 | +1.8% |
| Financial income | 75/76B | €242 | €2,488 | +€2,246 | +928% |
| Recurring financial income | 75 | €242 | €2,488 | +€2,246 | +928% |
| Financial charges | 65/66B | €824 | €300 | -€524 | -63.6% |
| Recurring financial charges | 65 | €824 | €300 | -€524 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | €48,596 | €52,276 | +€3,680 | +7.6% |
| Income taxes | 67/77 | €10,759 | €8,935 | -€1,824 | -17.0% |
| Profit (loss) for the period | 9904 | €37,837 | €43,340 | +€5,504 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,837 | €43,340 | +€5,504 | +14.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.