SINIA SERVICES: what changed
Two fiscal 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.
SINIA SERVICES
Largest movements
- Cash -€13,781
down €13,781 (-56.4%), from €24,430 to €10,649
mainly Contributions, distributions and other (-€26,786) and Receivables within one year (-€11,540)
- Receivables within one year +€11,540
up €11,540 (+180.4%), from €6,396 to €17,935
of which Trade receivables: +€8,413
- Reserves -€1,925
down €1,925 (-7.2%), from €26,866 to €24,941
- Other debts -€365
no longer reported in 2025 (was €365)
- Gross operating margin -€2,264
down €2,264 (-6.5%), from €34,909 to €32,645
- Taxes -€567
down €567 (-8.1%), from €6,954 to €6,387
- Financial charges -€502
down €502 (-83.6%), from €600 to €98
- Depreciation +€455
up €455 (+382.9%), from €119 to €574
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.
Cash bridge derived
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 | €32,642 | €30,121 | -€2,521 | -7.7% |
| Fixed assets | 21/28 | €1,529 | €1,244 | -€285 | -18.7% |
| Tangible fixed assets | 22/27 | €1,529 | €1,244 | -€285 | -18.7% |
| Plant, machinery and equipment | 23 | €1,001 | €655 | -€346 | -34.6% |
| Furniture and vehicles | 24 | €528 | €589 | +€61 | +11.5% |
| Current assets | 29/58 | €31,113 | €28,878 | -€2,235 | -7.2% |
| Amounts receivable within one year | 40/41 | €6,396 | €17,935 | +€11,540 | +180.4% |
| Trade receivables | 40 | €6,291 | €14,704 | +€8,413 | +133.7% |
| Other amounts receivable | 41 | €105 | €3,231 | +€3,127 | +2985.6% |
| Cash at bank and in hand | 54/58 | €24,430 | €10,649 | -€13,781 | -56.4% |
| Deferred charges and accrued income | 490/1 | €288 | €293 | +€6 | +2.1% |
| Total equity and liabilities | 10/49 | €32,642 | €30,121 | -€2,521 | -7.7% |
| Equity | 10/15 | €26,866 | €24,941 | -€1,925 | -7.2% |
| Reserves | 13 | €26,866 | €24,941 | -€1,925 | -7.2% |
| Distributable reserves | 133 | €26,866 | €24,941 | -€1,925 | -7.2% |
| Amounts payable | 17/49 | €5,776 | €5,180 | -€596 | -10.3% |
| Amounts payable within one year | 42/48 | €5,776 | €5,180 | -€596 | -10.3% |
| Trade debts | 44 | €991 | €975 | -€16 | -1.6% |
| Suppliers | 440/4 | €991 | €975 | -€16 | -1.6% |
| Taxes, remuneration and social security | 45 | €4,419 | €4,205 | -€214 | -4.8% |
| Taxes | 450/3 | €4,419 | €4,205 | -€214 | -4.8% |
| Other amounts payable | 47/48 | €365 | - | -€365 | |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119 | €574 | +€455 | +382.9% |
| Other operating charges | 640/8 | €627 | €732 | +€105 | +16.8% |
| Gross operating margin | 9900 | €34,909 | €32,645 | -€2,264 | -6.5% |
| Operating profit (loss) | 9901 | €34,164 | €31,340 | -€2,824 | -8.3% |
| Financial income | 75/76B | €29 | €7 | -€22 | -76.9% |
| Recurring financial income | 75 | €29 | €7 | -€22 | -76.9% |
| Financial charges | 65/66B | €600 | €98 | -€502 | -83.6% |
| Recurring financial charges | 65 | €600 | €98 | -€502 | -83.6% |
| Profit (loss) for the period before taxes | 9903 | €33,593 | €31,248 | -€2,345 | -7.0% |
| Income taxes | 67/77 | €6,954 | €6,387 | -€567 | -8.1% |
| Profit (loss) for the period | 9904 | €26,639 | €24,861 | -€1,778 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,639 | €24,861 | -€1,778 | -6.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.