SILVA charpente: 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 charpente
Largest movements
- Receivables within one year +€41,835
up €41,835 (+119%), from €35,290 to €77,126
of which Trade receivables: +€24,884
- Deferred charges and accrued income +€31,473
up €31,473 (+1,027%), from €3,065 to €34,538
- Cash -€19,606
down €19,606 (-65.5%), from €29,952 to €10,346
mainly Receivables within one year (-€41,835) and Deferred charges and accrued income (-€31,473)
- Tangible fixed assets -€8,146
down €8,146 (-34.3%), from €23,733 to €15,587
of which Plant, machinery and equipment: -€8,786
- Intangible fixed assets -€2,100
down €2,100 (-100%), from €2,100 to €0
- Trade debts +€39,029
up €39,029 (+198%), from €19,678 to €58,706
- Other debts +€11,725
up €11,725 (+38.7%), from €30,335 to €42,060
- Tax, wage and social debts -€7,223
down €7,223 (-54.3%), from €13,314 to €6,091
of which Taxes: -€4,493
- Profit (loss) carried forward +€5,318
up €5,318 (+28.6%), from €18,598 to €23,916
- Debts after one year -€3,871
down €3,871 (-100%), from €3,871 to €0
- Staff costs +€35,775
up €35,775 (+33.4%), from €107,234 to €143,009
- Gross operating margin +€33,956
up €33,956 (+25.4%), from €133,752 to €167,708
- Other operating charges -€7,067
down €7,067 (-91.3%), from €7,744 to €677
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 | €96,126 | €139,235 | +€43,109 | +44.8% |
| Formation expenses | 20 | €461 | €113 | -€348 | -75.5% |
| Fixed assets | 21/28 | €27,358 | €17,112 | -€10,246 | -37.5% |
| Intangible fixed assets | 21 | €2,100 | €0 | -€2,100 | -100% |
| Tangible fixed assets | 22/27 | €23,733 | €15,587 | -€8,146 | -34.3% |
| Plant, machinery and equipment | 23 | €22,081 | €13,294 | -€8,786 | -39.8% |
| Furniture and vehicles | 24 | €1,652 | €2,293 | +€641 | +38.8% |
| Financial fixed assets | 28 | €1,525 | €1,525 | = | 0.0% |
| Current assets | 29/58 | €68,307 | €122,009 | +€53,702 | +78.6% |
| Amounts receivable within one year | 40/41 | €35,290 | €77,126 | +€41,835 | +119% |
| Trade receivables | 40 | €29,261 | €54,145 | +€24,884 | +85.0% |
| Other amounts receivable | 41 | €6,029 | €22,980 | +€16,951 | +281% |
| Cash at bank and in hand | 54/58 | €29,952 | €10,346 | -€19,606 | -65.5% |
| Deferred charges and accrued income | 490/1 | €3,065 | €34,538 | +€31,473 | +1,027% |
| Total equity and liabilities | 10/49 | €96,126 | €139,235 | +€43,109 | +44.8% |
| Equity | 10/15 | €23,598 | €28,916 | +€5,318 | +22.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,598 | €23,916 | +€5,318 | +28.6% |
| Amounts payable | 17/49 | €72,528 | €110,319 | +€37,791 | +52.1% |
| Amounts payable after more than one year | 17 | €3,871 | €0 | -€3,871 | -100% |
| Financial debts | 170/4 | €3,871 | €0 | -€3,871 | -100% |
| Amounts payable within one year | 42/48 | €68,657 | €110,319 | +€41,662 | +60.7% |
| Current portion of amounts payable after more than one year | 42 | €5,331 | €3,462 | -€1,868 | -35.1% |
| Trade debts | 44 | €19,678 | €58,706 | +€39,029 | +198% |
| Suppliers | 440/4 | €19,678 | €58,706 | +€39,029 | +198% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €13,314 | €6,091 | -€7,223 | -54.3% |
| Taxes | 450/3 | €5,662 | €1,169 | -€4,493 | -79.3% |
| Remuneration and social security | 454/9 | €7,652 | €4,921 | -€2,731 | -35.7% |
| Other amounts payable | 47/48 | €30,335 | €42,060 | +€11,725 | +38.7% |
| Remuneration, social security and pensions | 62 | €107,234 | €143,009 | +€35,775 | +33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,098 | €12,997 | -€102 | -0.8% |
| Other operating charges | 640/8 | €7,744 | €677 | -€7,067 | -91.3% |
| Gross operating margin | 9900 | €133,752 | €167,708 | +€33,956 | +25.4% |
| Operating profit (loss) | 9901 | €5,675 | €11,025 | +€5,350 | +94.3% |
| Financial income | 75/76B | €32 | €0 | -€32 | -100% |
| Recurring financial income | 75 | €32 | €0 | -€32 | -100% |
| Financial charges | 65/66B | €3,472 | €3,029 | -€443 | -12.8% |
| Recurring financial charges | 65 | €3,472 | €3,029 | -€443 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €2,235 | €7,996 | +€5,761 | +258% |
| Income taxes | 67/77 | €1,638 | €2,678 | +€1,040 | +63.5% |
| Profit (loss) for the period | 9904 | €597 | €5,318 | +€4,721 | +791% |
| Profit (loss) for the period to be appropriated | 9905 | €597 | €5,318 | +€4,721 | +791% |
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 31 October 2026 via checked.be.