Siongers Construct: 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.
Siongers Construct
Largest movements
- Tangible fixed assets +€50,527
up €50,527 (+69.6%), from €72,548 to €123,076
of which Plant, machinery and equipment: +€28,594
- Cash +€32,065
up €32,065 (+57.9%), from €55,338 to €87,403
mainly Net result for the year (+€40,437) and Trade debts (+€30,446)
- Receivables within one year -€19,370
down €19,370 (-46.9%), from €41,331 to €21,962
of which Trade receivables: -€25,221
- Stocks and contracts +€6,681
up €6,681 (+725.0%), from €922 to €7,603
- Profit (loss) carried forward +€40,437
up €40,437 (+65.4%), from €61,845 to €102,282
- Trade debts +€30,446
up €30,446 (+124.4%), from €24,474 to €54,920
- Debts after one year -€11,466
down €11,466 (-19.5%), from €58,762 to €47,296
- Other debts +€5,786
up €5,786 (+115.1%), from €5,028 to €10,814
- Tax, wage and social debts +€3,900
up €3,900 (+101.8%), from €3,832 to €7,732
of which Taxes: +€2,100
- Depreciation +€23,531
up €23,531 (+1770.1%), from €1,329 to €24,860
- Taxes -€10,174
down €10,174 (-50.0%), from €20,364 to €10,190
- Gross operating margin -€6,109
down €6,109 (-7.3%), from €84,246 to €78,137
- Financial charges +€2,059
up €2,059 (+3480.6%), from €59 to €2,118
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 | €170,140 | €240,953 | +€70,814 | +41.6% |
| Fixed assets | 21/28 | €72,548 | €123,076 | +€50,527 | +69.6% |
| Tangible fixed assets | 22/27 | €72,548 | €123,076 | +€50,527 | +69.6% |
| Plant, machinery and equipment | 23 | €14,516 | €43,109 | +€28,594 | +197.0% |
| Furniture and vehicles | 24 | €6,369 | €32,472 | +€26,103 | +409.8% |
| Leasing and similar rights | 25 | €51,663 | €45,584 | -€6,079 | -11.8% |
| Other tangible fixed assets | 26 | - | €1,910 | +€1,910 | |
| Current assets | 29/58 | €97,591 | €117,877 | +€20,286 | +20.8% |
| Stocks and contracts in progress | 3 | €922 | €7,603 | +€6,681 | +725.0% |
| Stocks | 30/36 | €922 | €7,603 | +€6,681 | +725.0% |
| Amounts receivable within one year | 40/41 | €41,331 | €21,962 | -€19,370 | -46.9% |
| Trade receivables | 40 | €41,098 | €15,877 | -€25,221 | -61.4% |
| Other amounts receivable | 41 | €233 | €6,084 | +€5,851 | +2511.7% |
| Cash at bank and in hand | 54/58 | €55,338 | €87,403 | +€32,065 | +57.9% |
| Deferred charges and accrued income | 490/1 | - | €910 | +€910 | |
| Total equity and liabilities | 10/49 | €170,140 | €240,953 | +€70,814 | +41.6% |
| Equity | 10/15 | €62,745 | €103,182 | +€40,437 | +64.4% |
| Contributions | 10/11 | €900 | €900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,845 | €102,282 | +€40,437 | +65.4% |
| Amounts payable | 17/49 | €107,395 | €137,772 | +€30,377 | +28.3% |
| Amounts payable after more than one year | 17 | €58,762 | €47,296 | -€11,466 | -19.5% |
| Financial debts | 170/4 | €58,762 | €47,296 | -€11,466 | -19.5% |
| Amounts payable within one year | 42/48 | €47,995 | €89,933 | +€41,938 | +87.4% |
| Current portion of amounts payable after more than one year | 42 | €14,661 | €16,467 | +€1,805 | +12.3% |
| Trade debts | 44 | €24,474 | €54,920 | +€30,446 | +124.4% |
| Suppliers | 440/4 | €24,474 | €54,920 | +€30,446 | +124.4% |
| Taxes, remuneration and social security | 45 | €3,832 | €7,732 | +€3,900 | +101.8% |
| Taxes | 450/3 | €3,832 | €5,932 | +€2,100 | +54.8% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €5,028 | €10,814 | +€5,786 | +115.1% |
| Accrued charges and deferred income | 492/3 | €638 | €542 | -€96 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,329 | €24,860 | +€23,531 | +1770.1% |
| Other operating charges | 640/8 | €807 | €533 | -€274 | -34.0% |
| Gross operating margin | 9900 | €84,246 | €78,137 | -€6,109 | -7.3% |
| Operating profit (loss) | 9901 | €82,110 | €52,744 | -€29,366 | -35.8% |
| Financial income | 75/76B | €158 | €1 | -€157 | -99.3% |
| Recurring financial income | 75 | €158 | €1 | -€157 | -99.3% |
| Financial charges | 65/66B | €59 | €2,118 | +€2,059 | +3480.6% |
| Recurring financial charges | 65 | €59 | €2,118 | +€2,059 | +3480.6% |
| Profit (loss) for the period before taxes | 9903 | €82,209 | €50,627 | -€31,582 | -38.4% |
| Income taxes | 67/77 | €20,364 | €10,190 | -€10,174 | -50.0% |
| Profit (loss) for the period | 9904 | €61,845 | €40,437 | -€21,408 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €61,845 | €40,437 | -€21,408 | -34.6% |
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 12 October 2026 via checked.be.