SILva: 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.
SILva
Largest movements
- Cash -€1,948
down €1,948 (-88.8%), from €2,194 to €246
mainly Accrued charges and deferred income (-€10,004) and Net result for the year (-€9,515)
- Deferred charges and accrued income -€311
down €311 (-12.9%), from €2,409 to €2,098
- Tangible fixed assets -€211
down €211 (-49.9%), from €423 to €212
- Accrued charges and deferred income -€10,004
no longer reported in 2025 (was €10,004)
- Other debts +€10,000
new in 2025: €10,000
- Profit (loss) carried forward -€9,515
down €9,515 (-36.0%), from -€26,419 to -€35,934
- Trade debts +€6,732
up €6,732 (+912%), from €738 to €7,470
- Tax, wage and social debts +€370
up €370 (+1.9%), from €19,048 to €19,418
of which Remuneration and social security: +€205
- Staff costs -€8,444
down €8,444 (-7.0%), from €120,391 to €111,947
- Gross operating margin -€6,338
down €6,338 (-5.7%), from €110,769 to €104,432
- Taxes +€1,111
up €1,111 (+210%), from €528 to €1,639
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 | €17,219 | €14,803 | -€2,416 | -14.0% |
| Fixed assets | 21/28 | €528 | €317 | -€211 | -40.0% |
| Tangible fixed assets | 22/27 | €423 | €212 | -€211 | -49.9% |
| Furniture and vehicles | 24 | €423 | €212 | -€211 | -49.9% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €16,691 | €14,486 | -€2,205 | -13.2% |
| Amounts receivable within one year | 40/41 | €12,087 | €12,142 | +€54 | +0.5% |
| Trade receivables | 40 | €6,491 | €6,233 | -€257 | -4.0% |
| Other amounts receivable | 41 | €5,597 | €5,909 | +€312 | +5.6% |
| Cash at bank and in hand | 54/58 | €2,194 | €246 | -€1,948 | -88.8% |
| Deferred charges and accrued income | 490/1 | €2,409 | €2,098 | -€311 | -12.9% |
| Total equity and liabilities | 10/49 | €17,219 | €14,803 | -€2,416 | -14.0% |
| Equity | 10/15 | -€12,571 | -€22,085 | -€9,515 | -75.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,649 | €7,649 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €5,790 | €5,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,419 | -€35,934 | -€9,515 | -36.0% |
| Amounts payable | 17/49 | €29,790 | €36,888 | +€7,098 | +23.8% |
| Amounts payable within one year | 42/48 | €19,786 | €36,888 | +€17,103 | +86.4% |
| Trade debts | 44 | €738 | €7,470 | +€6,732 | +912% |
| Suppliers | 440/4 | €738 | €7,470 | +€6,732 | +912% |
| Taxes, remuneration and social security | 45 | €19,048 | €19,418 | +€370 | +1.9% |
| Taxes | 450/3 | €3,409 | €3,574 | +€165 | +4.9% |
| Remuneration and social security | 454/9 | €15,639 | €15,844 | +€205 | +1.3% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | €10,004 | - | -€10,004 | |
| Remuneration, social security and pensions | 62 | €120,391 | €111,947 | -€8,444 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €211 | €211 | = | 0.0% |
| Other operating charges | 640/8 | €337 | €352 | +€15 | +4.5% |
| Gross operating margin | 9900 | €110,769 | €104,432 | -€6,338 | -5.7% |
| Operating profit (loss) | 9901 | -€10,169 | -€8,078 | +€2,091 | +20.6% |
| Financial income | 75/76B | €70 | €312 | +€242 | +344% |
| Recurring financial income | 75 | €70 | €312 | +€242 | +344% |
| Financial charges | 65/66B | €14 | €109 | +€95 | +662% |
| Recurring financial charges | 65 | €14 | €109 | +€95 | +662% |
| Profit (loss) for the period before taxes | 9903 | -€10,113 | -€7,875 | +€2,238 | +22.1% |
| Income taxes | 67/77 | €528 | €1,639 | +€1,111 | +210% |
| Profit (loss) for the period | 9904 | -€10,642 | -€9,515 | +€1,127 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,642 | -€9,515 | +€1,127 | +10.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.