SION: 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.
SION
Largest movements
- Receivables within one year -€42,088
down €42,088 (-49.0%), from €85,840 to €43,752
- Cash +€17,368
up €17,368 (+77.0%), from €22,566 to €39,935
mainly Receivables within one year (+€42,088) and Depreciation (+€6,190)
- Intangible fixed assets -€5,000
down €5,000 (-77.2%), from €6,479 to €1,479
- Tangible fixed assets -€1,190
down €1,190 (-76.5%), from €1,557 to €367
of which Furniture and vehicles: -€852
- Profit (loss) carried forward -€31,132
down €31,132, from €1,948 to -€29,184
- Gross operating margin -€50,305
down €50,305 (-51.6%), from €97,468 to €47,164
- Staff costs +€8,020
up €8,020 (+15.8%), from €50,826 to €58,846
- Financial charges -€5,413
down €5,413 (-41.0%), from €13,202 to €7,789
- Taxes +€1,354
up €1,354 (+66.8%), from €2,026 to €3,380
- Depreciation -€1,203
down €1,203 (-16.3%), from €7,393 to €6,190
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 | €116,442 | €85,532 | -€30,910 | -26.5% |
| Fixed assets | 21/28 | €8,036 | €1,846 | -€6,190 | -77.0% |
| Intangible fixed assets | 21 | €6,479 | €1,479 | -€5,000 | -77.2% |
| Tangible fixed assets | 22/27 | €1,557 | €367 | -€1,190 | -76.5% |
| Plant, machinery and equipment | 23 | €704 | €367 | -€338 | -48.0% |
| Furniture and vehicles | 24 | €852 | - | -€852 | |
| Current assets | 29/58 | €108,406 | €83,686 | -€24,720 | -22.8% |
| Amounts receivable within one year | 40/41 | €85,840 | €43,752 | -€42,088 | -49.0% |
| Other amounts receivable | 41 | €85,840 | €43,752 | -€42,088 | -49.0% |
| Cash at bank and in hand | 54/58 | €22,566 | €39,935 | +€17,368 | +77.0% |
| Total equity and liabilities | 10/49 | €116,442 | €85,532 | -€30,910 | -26.5% |
| Equity | 10/15 | €8,448 | -€22,684 | -€31,132 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,948 | -€29,184 | -€31,132 | |
| Amounts payable | 17/49 | €107,994 | €108,217 | +€222 | +0.2% |
| Amounts payable within one year | 42/48 | €107,994 | €108,217 | +€222 | +0.2% |
| Trade debts | 44 | €76,382 | €77,421 | +€1,039 | +1.4% |
| Suppliers | 440/4 | €76,382 | €77,421 | +€1,039 | +1.4% |
| Taxes, remuneration and social security | 45 | €31,612 | €30,796 | -€816 | -2.6% |
| Taxes | 450/3 | €13,199 | €14,785 | +€1,586 | +12.0% |
| Remuneration and social security | 454/9 | €18,413 | €16,011 | -€2,402 | -13.0% |
| Remuneration, social security and pensions | 62 | €50,826 | €58,846 | +€8,020 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,393 | €6,190 | -€1,203 | -16.3% |
| Other operating charges | 640/8 | €4,143 | €3,149 | -€995 | -24.0% |
| Gross operating margin | 9900 | €97,468 | €47,164 | -€50,305 | -51.6% |
| Operating profit (loss) | 9901 | €35,106 | -€21,021 | -€56,127 | |
| Financial income | 75/76B | - | €1,058 | +€1,058 | |
| Recurring financial income | 75 | - | €1,058 | +€1,058 | |
| Financial charges | 65/66B | €13,202 | €7,789 | -€5,413 | -41.0% |
| Recurring financial charges | 65 | €13,202 | €7,789 | -€5,413 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €21,905 | -€27,752 | -€49,656 | |
| Income taxes | 67/77 | €2,026 | €3,380 | +€1,354 | +66.8% |
| Profit (loss) for the period | 9904 | €19,879 | -€31,132 | -€51,011 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,879 | -€31,132 | -€51,011 |
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 11 October 2026 via checked.be.