Siloé: 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.
What changed
Siloé
NACE 87.991, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€32,866
2024 · -€1,176+€34,042
Equity
€404,460
2024 · €350,940+€53,520
Cash
€773,814
2024 · €622,541+€151,273
Balance sheet total
€1.6m
2024 · €1.4m+€245,839
Largest movements
Assets
- Cash +€151,273
up €151,273 (+24.3%), from €622,541 to €773,814
mainly Accrued charges and deferred income (+€183,025) and Depreciation (+€61,378)
- Tangible fixed assets +€90,958
up €90,958 (+70.3%), from €129,345 to €220,303
of which Furniture and vehicles: +€94,964
Equity and liabilities
- Accrued charges and deferred income +€183,025
up €183,025 (+786%), from €23,284 to €206,309
- Profit (loss) carried forward +€32,866
up €32,866 (+42.8%), from €76,732 to €109,598
- Debts after one year +€20,750
new in 2025: €20,750
- Investment grants +€20,654
up €20,654 (+95.1%), from €21,718 to €42,372
Income statement
- Gross operating margin +€85,543
up €85,543 (+1.7%), from €5.0m to €5.1m
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.
Result 2024
-€1,176
Gross operating margin
+€85,543
Staff costs
-€32,636
Depreciation
-€18,550
Other operating charges
-€1,605
Other operating items
+€134
Financial income
+€1,550
Financial charges
-€407
Taxes
+€13
Result 2025
€32,866
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€266,212
Investment
-€156,343
Financing
+€41,404
Cash 2024
€622,541
From operations (derived)
+€266,212
Net result for the year
+€32,866
Depreciation
+€61,378
Receivables within one year
+€12,248
Deferred charges and accrued income
-€11,849
Debts within one year
-€11,456
Accrued charges and deferred income
+€183,025
Investment (derived)
-€156,343
Investment in fixed assets (net)
-€156,343
Financing
+€41,404
Debts after one year
+€20,750
Contributions, distributions and other
+€20,654
Cash 2025
€773,814
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,402,199 | €1,648,038 | +€245,839 | +17.5% |
| Fixed assets | 21/28 | €148,323 | €243,288 | +€94,965 | +64.0% |
| Intangible fixed assets | 21 | €5,485 | €2,743 | -€2,742 | -50.0% |
| Tangible fixed assets | 22/27 | €129,345 | €220,303 | +€90,958 | +70.3% |
| Land and buildings | 22 | €67,061 | €60,965 | -€6,096 | -9.1% |
| Plant, machinery and equipment | 23 | €35,561 | €37,651 | +€2,090 | +5.9% |
| Furniture and vehicles | 24 | €26,723 | €121,687 | +€94,964 | +355% |
| Financial fixed assets | 28 | €13,493 | €20,242 | +€6,749 | +50.0% |
| Current assets | 29/58 | €1,253,876 | €1,404,750 | +€150,874 | +12.0% |
| Amounts receivable within one year | 40/41 | €602,436 | €590,188 | -€12,248 | -2.0% |
| Trade receivables | 40 | - | €2,996 | +€2,996 | |
| Other amounts receivable | 41 | €602,436 | €587,192 | -€15,244 | -2.5% |
| Cash at bank and in hand | 54/58 | €622,541 | €773,814 | +€151,273 | +24.3% |
| Deferred charges and accrued income | 490/1 | €28,899 | €40,748 | +€11,849 | +41.0% |
| Total equity and liabilities | 10/49 | €1,402,199 | €1,648,038 | +€245,839 | +17.5% |
| Equity | 10/15 | €350,940 | €404,460 | +€53,520 | +15.3% |
| Contributions | 10/11 | €252,490 | €252,490 | = | 0.0% |
| Capital | 10 | €252,490 | €252,490 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,732 | €109,598 | +€32,866 | +42.8% |
| Investment grants | 15 | €21,718 | €42,372 | +€20,654 | +95.1% |
| Amounts payable | 17/49 | €1,051,259 | €1,243,578 | +€192,319 | +18.3% |
| Amounts payable after more than one year | 17 | - | €20,750 | +€20,750 | |
| Financial debts | 170/4 | - | €20,750 | +€20,750 | |
| Amounts payable within one year | 42/48 | €1,027,975 | €1,016,519 | -€11,456 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €1,800 | €6,785 | +€4,985 | +277% |
| Financial debts | 43 | - | €238 | +€238 | |
| Credit institutions | 430/8 | - | €238 | +€238 | |
| Trade debts | 44 | €15,870 | €28,016 | +€12,146 | +76.5% |
| Suppliers | 440/4 | €15,870 | €28,016 | +€12,146 | +76.5% |
| Taxes, remuneration and social security | 45 | €742,228 | €691,531 | -€50,697 | -6.8% |
| Taxes | 450/3 | €141,665 | €128,285 | -€13,380 | -9.4% |
| Remuneration and social security | 454/9 | €600,563 | €563,246 | -€37,317 | -6.2% |
| Accrued charges and deferred income | 492/3 | €23,284 | €206,309 | +€183,025 | +786% |
| Non-recurring operating income | 76A | €3 | €9,713 | +€9,710 | +323,667% |
| Remuneration, social security and pensions | 62 | €4,992,330 | €5,024,966 | +€32,636 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,828 | €61,378 | +€18,550 | +43.3% |
| Other operating charges | 640/8 | €7,234 | €8,839 | +€1,605 | +22.2% |
| Non-recurring operating charges | 66A | €144 | €10 | -€134 | -93.1% |
| Gross operating margin | 9900 | €5,042,078 | €5,127,621 | +€85,543 | +1.7% |
| Operating profit (loss) | 9901 | -€458 | €32,428 | +€32,886 | |
| Financial income | 75/76B | €166 | €1,716 | +€1,550 | +934% |
| Recurring financial income | 75 | €166 | €1,716 | +€1,550 | +934% |
| Financial charges | 65/66B | €654 | €1,061 | +€407 | +62.2% |
| Recurring financial charges | 65 | €654 | €1,061 | +€407 | +62.2% |
| Profit (loss) for the period before taxes | 9903 | -€946 | €33,083 | +€34,029 | |
| Income taxes | 67/77 | €230 | €217 | -€13 | -5.7% |
| Profit (loss) for the period | 9904 | -€1,176 | €32,866 | +€34,042 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,176 | €32,866 | +€34,042 |
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 13 October 2026 via checked.be.