SINOPLE: 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.
SINOPLE
Largest movements
- Tangible fixed assets +€45,058
up €45,058 (+13.3%), from €337,593 to €382,652
of which Land and buildings: +€50,673
- Other debts +€43,010
up €43,010 (+79.4%), from €54,139 to €97,149
- Debts after one year -€15,875
down €15,875 (-9.7%), from €162,870 to €146,995
- Profit (loss) carried forward +€8,404
up €8,404 (+20.0%), from €41,914 to €50,318
- Tax, wage and social debts +€6,825
up €6,825 (+224.5%), from €3,040 to €9,865
- Other operating charges +€3,524
up €3,524 (+121.7%), from €2,896 to €6,420
- Depreciation +€2,381
up €2,381 (+10.4%), from €22,879 to €25,260
- Gross operating margin -€2,323
down €2,323 (-4.5%), from €51,908 to €49,585
- Taxes +€2,176
up €2,176 (+1559.9%), from €140 to €2,316
- Financial charges +€1,480
up €1,480 (+25.9%), from €5,706 to €7,186
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 | €353,643 | €396,866 | +€43,223 | +12.2% |
| Fixed assets | 21/28 | €337,843 | €382,902 | +€45,058 | +13.3% |
| Tangible fixed assets | 22/27 | €337,593 | €382,652 | +€45,058 | +13.3% |
| Land and buildings | 22 | €304,129 | €354,801 | +€50,673 | +16.7% |
| Plant, machinery and equipment | 23 | €33,465 | €23,718 | -€9,747 | -29.1% |
| Furniture and vehicles | 24 | - | €4,132 | +€4,132 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €15,800 | €13,964 | -€1,835 | -11.6% |
| Amounts receivable within one year | 40/41 | €12,377 | €10,849 | -€1,529 | -12.3% |
| Trade receivables | 40 | €12,136 | €10,849 | -€1,287 | -10.6% |
| Other amounts receivable | 41 | €241 | €0 | -€241 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,006 | €2,455 | +€449 | +22.4% |
| Deferred charges and accrued income | 490/1 | €1,416 | €660 | -€755 | -53.4% |
| Total equity and liabilities | 10/49 | €353,643 | €396,866 | +€43,223 | +12.2% |
| Equity | 10/15 | €109,938 | €118,342 | +€8,404 | +7.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €61,824 | €61,824 | = | 0.0% |
| Distributable reserves | 133 | €61,824 | €61,824 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,914 | €50,318 | +€8,404 | +20.0% |
| Amounts payable | 17/49 | €243,705 | €278,524 | +€34,819 | +14.3% |
| Amounts payable after more than one year | 17 | €162,870 | €146,995 | -€15,875 | -9.7% |
| Financial debts | 170/4 | €162,870 | €146,995 | -€15,875 | -9.7% |
| Amounts payable within one year | 42/48 | €80,835 | €131,529 | +€50,694 | +62.7% |
| Current portion of amounts payable after more than one year | 42 | €15,452 | €15,875 | +€422 | +2.7% |
| Financial debts | 43 | €5,239 | €5,111 | -€128 | -2.5% |
| Credit institutions | 430/8 | €5,239 | €5,111 | -€128 | -2.5% |
| Trade debts | 44 | €2,963 | €3,529 | +€565 | +19.1% |
| Suppliers | 440/4 | €2,963 | €3,529 | +€565 | +19.1% |
| Taxes, remuneration and social security | 45 | €3,040 | €9,865 | +€6,825 | +224.5% |
| Taxes | 450/3 | €3,040 | €9,865 | +€6,825 | +224.5% |
| Other amounts payable | 47/48 | €54,139 | €97,149 | +€43,010 | +79.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,879 | €25,260 | +€2,381 | +10.4% |
| Other operating charges | 640/8 | €2,896 | €6,420 | +€3,524 | +121.7% |
| Gross operating margin | 9900 | €51,908 | €49,585 | -€2,323 | -4.5% |
| Operating profit (loss) | 9901 | €26,133 | €17,905 | -€8,228 | -31.5% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €5,706 | €7,186 | +€1,480 | +25.9% |
| Recurring financial charges | 65 | €5,706 | €7,186 | +€1,480 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | €20,427 | €10,720 | -€9,707 | -47.5% |
| Income taxes | 67/77 | €140 | €2,316 | +€2,176 | +1559.9% |
| Profit (loss) for the period | 9904 | €20,287 | €8,404 | -€11,884 | -58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,287 | €8,404 | -€11,884 | -58.6% |
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 30 September 2026 via checked.be.