SILYMASEMA: 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.
SILYMASEMA
Largest movements
- Tangible fixed assets -€80,842
down €80,842 (-5.9%), from €1.4m to €1.3m
of which Land and buildings: -€47,178
- Other debts +€168,623
up €168,623 (+18.3%), from €921,320 to €1.1m
- Debts after one year -€145,300
down €145,300 (-5.1%), from €2.9m to €2.7m
- Profit (loss) carried forward -€82,846
down €82,846 (-30.6%), from -€271,131 to -€353,977
- Financial charges -€5,839
down €5,839 (-69.1%), from €8,445 to €2,606
- Gross operating margin -€2,883
down €2,883 (-17.2%), from -€16,768 to -€19,651
- Depreciation -€1,909
down €1,909 (-2.3%), from €83,368 to €81,459
- Other operating charges +€722
up €722 (+7.4%), from €9,811 to €10,534
- Financial income -€672
down €672 (-2.1%), from €32,627 to €31,955
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 | €4,887,190 | €4,827,399 | -€59,792 | -1.2% |
| Fixed assets | 21/28 | €2,883,642 | €2,802,183 | -€81,459 | -2.8% |
| Intangible fixed assets | 21 | €624 | €8 | -€616 | -98.7% |
| Tangible fixed assets | 22/27 | €1,359,330 | €1,278,488 | -€80,842 | -5.9% |
| Land and buildings | 22 | €1,238,851 | €1,191,674 | -€47,178 | -3.8% |
| Plant, machinery and equipment | 23 | €116,686 | €85,350 | -€31,335 | -26.9% |
| Furniture and vehicles | 24 | €3,793 | €1,464 | -€2,330 | -61.4% |
| Financial fixed assets | 28 | €1,523,687 | €1,523,687 | = | 0.0% |
| Current assets | 29/58 | €2,003,548 | €2,025,215 | +€21,667 | +1.1% |
| Amounts receivable after more than one year | 29 | €859,143 | €859,494 | +€351 | 0.0% |
| Other amounts receivable | 291 | €859,143 | €859,494 | +€351 | 0.0% |
| Amounts receivable within one year | 40/41 | €1,021,455 | €1,021,147 | -€308 | 0.0% |
| Trade receivables | 40 | €100,919 | €94,355 | -€6,564 | -6.5% |
| Other amounts receivable | 41 | €920,536 | €926,792 | +€6,256 | +0.7% |
| Cash at bank and in hand | 54/58 | €9,236 | €4,367 | -€4,870 | -52.7% |
| Deferred charges and accrued income | 490/1 | €113,714 | €140,208 | +€26,494 | +23.3% |
| Total equity and liabilities | 10/49 | €4,887,190 | €4,827,399 | -€59,792 | -1.2% |
| Equity | 10/15 | €947,419 | €864,573 | -€82,846 | -8.7% |
| Contributions | 10/11 | €1,218,550 | €1,218,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€271,131 | -€353,977 | -€82,846 | -30.6% |
| Amounts payable | 17/49 | €3,939,771 | €3,962,826 | +€23,054 | +0.6% |
| Amounts payable after more than one year | 17 | €2,870,002 | €2,724,702 | -€145,300 | -5.1% |
| Financial debts | 170/4 | €2,870,002 | €2,724,702 | -€145,300 | -5.1% |
| Amounts payable within one year | 42/48 | €1,069,770 | €1,238,124 | +€168,354 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €144,199 | €145,300 | +€1,100 | +0.8% |
| Trade debts | 44 | €3,860 | €318 | -€3,542 | -91.8% |
| Suppliers | 440/4 | €3,860 | €318 | -€3,542 | -91.8% |
| Taxes, remuneration and social security | 45 | €390 | €2,564 | +€2,173 | +557% |
| Taxes | 450/3 | €390 | €2,564 | +€2,173 | +557% |
| Other amounts payable | 47/48 | €921,320 | €1,089,943 | +€168,623 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,368 | €81,459 | -€1,909 | -2.3% |
| Other operating charges | 640/8 | €9,811 | €10,534 | +€722 | +7.4% |
| Gross operating margin | 9900 | -€16,768 | -€19,651 | -€2,883 | -17.2% |
| Operating profit (loss) | 9901 | -€109,948 | -€111,644 | -€1,696 | -1.5% |
| Financial income | 75/76B | €32,627 | €31,955 | -€672 | -2.1% |
| Recurring financial income | 75 | €32,627 | €31,955 | -€672 | -2.1% |
| Financial charges | 65/66B | €8,445 | €2,606 | -€5,839 | -69.1% |
| Recurring financial charges | 65 | €8,445 | €2,606 | -€5,839 | -69.1% |
| Profit (loss) for the period before taxes | 9903 | -€85,765 | -€82,295 | +€3,470 | +4.0% |
| Income taxes | 67/77 | €540 | €551 | +€11 | +2.0% |
| Profit (loss) for the period | 9904 | -€86,306 | -€82,846 | +€3,459 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€86,306 | -€82,846 | +€3,459 | +4.0% |
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.