SILO CONSULT: 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.
SILO CONSULT
Largest movements
- Receivables within one year -€11,392
down €11,392 (-15.6%), from €73,208 to €61,816
of which Trade receivables: -€11,024
- Cash +€5,679
up €5,679 (+59.4%), from €9,559 to €15,238
mainly Receivables within one year (+€11,392) and Depreciation (+€2,168)
- Tangible fixed assets -€2,168
down €2,168 (-53.6%), from €4,045 to €1,877
of which Furniture and vehicles: -€1,157
- Profit (loss) carried forward -€4,896
down €4,896 (-13.0%), from €37,746 to €32,850
- Other debts -€2,360
down €2,360 (-48.6%), from €4,859 to €2,499
- Gross operating margin -€12,159
down €12,159 (-86.8%), from €14,006 to €1,847
- Taxes -€4,208
down €4,208 (-87.1%), from €4,832 to €623
- Financial income -€3,574
down €3,574 (-98.6%), from €3,624 to €50
- Other operating charges +€659
up €659 (+102%), from €647 to €1,306
- Depreciation +€323
up €323 (+17.5%), from €1,845 to €2,168
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 | €86,869 | €78,987 | -€7,882 | -9.1% |
| Fixed assets | 21/28 | €4,102 | €1,934 | -€2,168 | -52.9% |
| Tangible fixed assets | 22/27 | €4,045 | €1,877 | -€2,168 | -53.6% |
| Plant, machinery and equipment | 23 | €2,597 | €1,585 | -€1,011 | -38.9% |
| Furniture and vehicles | 24 | €1,449 | €292 | -€1,157 | -79.9% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €82,767 | €77,054 | -€5,714 | -6.9% |
| Amounts receivable within one year | 40/41 | €73,208 | €61,816 | -€11,392 | -15.6% |
| Trade receivables | 40 | €12,897 | €1,873 | -€11,024 | -85.5% |
| Other amounts receivable | 41 | €60,311 | €59,943 | -€368 | -0.6% |
| Cash at bank and in hand | 54/58 | €9,559 | €15,238 | +€5,679 | +59.4% |
| Total equity and liabilities | 10/49 | €86,869 | €78,987 | -€7,882 | -9.1% |
| Equity | 10/15 | €66,465 | €61,569 | -€4,896 | -7.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €16,318 | €16,318 | = | 0.0% |
| Distributable reserves | 133 | €16,318 | €16,318 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,746 | €32,850 | -€4,896 | -13.0% |
| Amounts payable | 17/49 | €20,405 | €17,419 | -€2,986 | -14.6% |
| Amounts payable within one year | 42/48 | €20,405 | €17,419 | -€2,986 | -14.6% |
| Trade debts | 44 | €6,884 | €6,762 | -€122 | -1.8% |
| Suppliers | 440/4 | €6,884 | €6,762 | -€122 | -1.8% |
| Taxes, remuneration and social security | 45 | €8,662 | €8,157 | -€504 | -5.8% |
| Taxes | 450/3 | €7,462 | €5,955 | -€1,507 | -20.2% |
| Remuneration and social security | 454/9 | €1,200 | €2,202 | +€1,002 | +83.5% |
| Other amounts payable | 47/48 | €4,859 | €2,499 | -€2,360 | -48.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,845 | €2,168 | +€323 | +17.5% |
| Other operating charges | 640/8 | €647 | €1,306 | +€659 | +102% |
| Gross operating margin | 9900 | €14,006 | €1,847 | -€12,159 | -86.8% |
| Operating profit (loss) | 9901 | €11,514 | -€1,627 | -€13,141 | |
| Financial income | 75/76B | €3,624 | €50 | -€3,574 | -98.6% |
| Recurring financial income | 75 | €3,624 | €50 | -€3,574 | -98.6% |
| Financial charges | 65/66B | €96 | €196 | +€101 | +105% |
| Recurring financial charges | 65 | €96 | €196 | +€101 | +105% |
| Profit (loss) for the period before taxes | 9903 | €15,042 | -€1,774 | -€16,815 | |
| Income taxes | 67/77 | €4,832 | €623 | -€4,208 | -87.1% |
| Profit (loss) for the period | 9904 | €10,210 | -€2,397 | -€12,607 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,210 | -€2,397 | -€12,607 |
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 17 October 2026 via checked.be.