SILOPLEM: 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.
SILOPLEM
Largest movements
- Receivables within one year +€185,439
up €185,439 (+65.5%), from €283,028 to €468,468
of which Other amounts receivable: +€263,081
- Cash -€49,890
down €49,890 (-8.1%), from €612,438 to €562,549
mainly Receivables within one year (-€185,439) and Debts after one year (-€58,307)
- Tangible fixed assets -€39,372
down €39,372 (-6.2%), from €637,280 to €597,908
of which Land and buildings: -€24,243
- Other debts +€72,362
up €72,362 (+119%), from €60,610 to €132,973
- Reserves +€60,000
up €60,000 (+4.6%), from €1.3m to €1.4m
- Debts after one year -€58,307
down €58,307 (-20.5%), from €284,689 to €226,381
- Tax, wage and social debts +€22,543
up €22,543 (+216%), from €10,449 to €32,991
of which Taxes: +€24,993
- Gross operating margin -€166,550
down €166,550 (-48.1%), from €346,210 to €179,661
- Taxes -€54,959
down €54,959 (-63.2%), from €86,953 to €31,994
- Depreciation -€8,091
down €8,091 (-13.6%), from €59,475 to €51,384
- Other operating charges +€4,855
up €4,855 (+40.6%), from €11,968 to €16,824
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 | €1,829,623 | €1,921,443 | +€91,820 | +5.0% |
| Fixed assets | 21/28 | €922,288 | €882,915 | -€39,372 | -4.3% |
| Tangible fixed assets | 22/27 | €637,280 | €597,908 | -€39,372 | -6.2% |
| Land and buildings | 22 | €464,313 | €440,071 | -€24,243 | -5.2% |
| Plant, machinery and equipment | 23 | €2,709 | €1,292 | -€1,417 | -52.3% |
| Furniture and vehicles | 24 | €159,157 | €149,145 | -€10,013 | -6.3% |
| Other tangible fixed assets | 26 | €11,100 | €7,400 | -€3,700 | -33.3% |
| Financial fixed assets | 28 | €285,008 | €285,008 | = | 0.0% |
| Current assets | 29/58 | €907,335 | €1,038,527 | +€131,192 | +14.5% |
| Amounts receivable after more than one year | 29 | €5,216 | €5,216 | = | 0.0% |
| Other amounts receivable | 291 | €5,216 | €5,216 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €283,028 | €468,468 | +€185,439 | +65.5% |
| Trade receivables | 40 | €279,980 | €202,339 | -€77,641 | -27.7% |
| Other amounts receivable | 41 | €3,048 | €266,129 | +€263,081 | +8,631% |
| Cash at bank and in hand | 54/58 | €612,438 | €562,549 | -€49,890 | -8.1% |
| Deferred charges and accrued income | 490/1 | €6,653 | €2,295 | -€4,358 | -65.5% |
| Total equity and liabilities | 10/49 | €1,829,623 | €1,921,443 | +€91,820 | +5.0% |
| Equity | 10/15 | €1,384,806 | €1,447,251 | +€62,445 | +4.5% |
| Contributions | 10/11 | €31,100 | €31,100 | = | 0.0% |
| Reserves | 13 | €1,299,929 | €1,359,929 | +€60,000 | +4.6% |
| Distributable reserves | 133 | €1,299,929 | €1,359,929 | +€60,000 | +4.6% |
| Profit (loss) carried forward | 14 | €53,777 | €56,222 | +€2,445 | +4.5% |
| Amounts payable | 17/49 | €444,817 | €474,192 | +€29,375 | +6.6% |
| Amounts payable after more than one year | 17 | €284,689 | €226,381 | -€58,307 | -20.5% |
| Financial debts | 170/4 | €284,689 | €226,381 | -€58,307 | -20.5% |
| Amounts payable within one year | 42/48 | €157,130 | €244,732 | +€87,601 | +55.8% |
| Current portion of amounts payable after more than one year | 42 | €79,755 | €75,369 | -€4,387 | -5.5% |
| Trade debts | 44 | €6,316 | €3,399 | -€2,917 | -46.2% |
| Suppliers | 440/4 | €6,316 | €3,399 | -€2,917 | -46.2% |
| Taxes, remuneration and social security | 45 | €10,449 | €32,991 | +€22,543 | +216% |
| Taxes | 450/3 | €7,999 | €32,991 | +€24,993 | +312% |
| Remuneration and social security | 454/9 | €2,450 | €0 | -€2,450 | -100% |
| Other amounts payable | 47/48 | €60,610 | €132,973 | +€72,362 | +119% |
| Accrued charges and deferred income | 492/3 | €2,998 | €3,079 | +€81 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,475 | €51,384 | -€8,091 | -13.6% |
| Other operating charges | 640/8 | €11,968 | €16,824 | +€4,855 | +40.6% |
| Gross operating margin | 9900 | €346,210 | €179,661 | -€166,550 | -48.1% |
| Operating profit (loss) | 9901 | €274,767 | €111,453 | -€163,314 | -59.4% |
| Financial income | 75/76B | €0 | €86 | +€86 | |
| Recurring financial income | 75 | €0 | €86 | +€86 | |
| Financial charges | 65/66B | €16,520 | €17,100 | +€580 | +3.5% |
| Recurring financial charges | 65 | €16,520 | €17,100 | +€580 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €258,247 | €94,439 | -€163,808 | -63.4% |
| Income taxes | 67/77 | €86,953 | €31,994 | -€54,959 | -63.2% |
| Profit (loss) for the period | 9904 | €171,294 | €62,445 | -€108,849 | -63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €171,294 | €62,445 | -€108,849 | -63.5% |
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 18 October 2026 via checked.be.