Sin Ya: 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.
Sin Ya
Largest movements
- Receivables within one year +€25,832
up €25,832 (+56.7%), from €45,574 to €71,406
of which Trade receivables: +€21,147
- Cash +€8,025
up €8,025 (+20.3%), from €39,527 to €47,551
mainly Trade debts (+€24,190) and Net result for the year (+€21,339)
- Deferred charges and accrued income -€5,144
down €5,144 (-85.7%), from €6,000 to €856
- Stocks and contracts +€2,792
up €2,792 (+61.3%), from €4,553 to €7,346
- Trade debts +€24,190
up €24,190 (+57.6%), from €42,006 to €66,196
- Profit (loss) carried forward +€21,339
up €21,339 (+45.6%), from -€46,761 to -€25,422
- Other debts -€16,358
down €16,358 (-21.8%), from €75,194 to €58,836
- Tax, wage and social debts +€2,359
up €2,359 (+104%), from €2,264 to €4,623
of which Remuneration and social security: +€1,947
- Turnover -€237,721
no longer reported in 2025 (was €237,721)
- Purchases and services -€176,775
no longer reported in 2025 (was €176,775)
- Staff costs +€14,984
up €14,984 (+350%), from €4,282 to €19,266
- Gross operating margin -€10,790
down €10,790 (-17.7%), from €60,946 to €50,156
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 | €104,064 | €135,594 | +€31,530 | +30.3% |
| Fixed assets | 21/28 | €8,411 | €8,435 | +€25 | +0.3% |
| Tangible fixed assets | 22/27 | €4,288 | €4,313 | +€25 | +0.6% |
| Plant, machinery and equipment | 23 | €4,288 | €3,297 | -€991 | -23.1% |
| Furniture and vehicles | 24 | - | €1,016 | +€1,016 | |
| Financial fixed assets | 28 | €4,122 | €4,122 | = | 0.0% |
| Current assets | 29/58 | €95,653 | €127,159 | +€31,506 | +32.9% |
| Stocks and contracts in progress | 3 | €4,553 | €7,346 | +€2,792 | +61.3% |
| Stocks | 30/36 | €4,553 | €7,346 | +€2,792 | +61.3% |
| Amounts receivable within one year | 40/41 | €45,574 | €71,406 | +€25,832 | +56.7% |
| Trade receivables | 40 | €39,593 | €60,740 | +€21,147 | +53.4% |
| Other amounts receivable | 41 | €5,980 | €10,666 | +€4,685 | +78.3% |
| Cash at bank and in hand | 54/58 | €39,527 | €47,551 | +€8,025 | +20.3% |
| Deferred charges and accrued income | 490/1 | €6,000 | €856 | -€5,144 | -85.7% |
| Total equity and liabilities | 10/49 | €104,064 | €135,594 | +€31,530 | +30.3% |
| Equity | 10/15 | -€25,399 | -€4,060 | +€21,339 | +84.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,770 | €2,770 | = | 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 | €911 | €911 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,761 | -€25,422 | +€21,339 | +45.6% |
| Amounts payable | 17/49 | €129,463 | €139,655 | +€10,192 | +7.9% |
| Amounts payable within one year | 42/48 | €129,463 | €139,655 | +€10,192 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €42,006 | €66,196 | +€24,190 | +57.6% |
| Suppliers | 440/4 | €42,006 | €66,196 | +€24,190 | +57.6% |
| Taxes, remuneration and social security | 45 | €2,264 | €4,623 | +€2,359 | +104% |
| Taxes | 450/3 | €1,022 | €1,434 | +€412 | +40.3% |
| Remuneration and social security | 454/9 | €1,242 | €3,189 | +€1,947 | +157% |
| Other amounts payable | 47/48 | €75,194 | €58,836 | -€16,358 | -21.8% |
| Turnover | 70 | €237,721 | - | -€237,721 | |
| Non-recurring operating income | 76A | - | €89 | +€89 | |
| Goods, raw materials, services and sundry goods | 60/61 | €176,775 | - | -€176,775 | |
| Remuneration, social security and pensions | 62 | €4,282 | €19,266 | +€14,984 | +350% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €1,121 | +€764 | +214% |
| Other operating charges | 640/8 | €706 | €440 | -€266 | -37.7% |
| Non-recurring operating charges | 66A | €981 | €6,483 | +€5,502 | +561% |
| Gross operating margin | 9900 | €60,946 | €50,156 | -€10,790 | -17.7% |
| Operating profit (loss) | 9901 | €54,619 | €22,846 | -€31,773 | -58.2% |
| Financial income | 75/76B | €875 | €27 | -€848 | -96.9% |
| Recurring financial income | 75 | €875 | €27 | -€848 | -96.9% |
| Financial charges | 65/66B | €823 | €1,534 | +€712 | +86.5% |
| Recurring financial charges | 65 | €823 | €1,534 | +€712 | +86.5% |
| Profit (loss) for the period before taxes | 9903 | €54,671 | €21,339 | -€33,332 | -61.0% |
| Income taxes | 67/77 | €94 | - | -€94 | |
| Profit (loss) for the period | 9904 | €54,577 | €21,339 | -€33,238 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,577 | €21,339 | -€33,238 | -60.9% |
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 17 October 2026 via checked.be.