SIPLAN: 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.
SIPLAN
Largest movements
- Intangible fixed assets -€35,714
down €35,714 (-14.8%), from €241,865 to €206,151
- Receivables within one year +€33,188
up €33,188 (+9.6%), from €343,983 to €377,171
of which Trade receivables: +€75,855
- Stocks and contracts +€16,850
up €16,850 (+48.3%), from €34,851 to €51,701
- Tangible fixed assets -€12,226
down €12,226 (-18.6%), from €65,732 to €53,506
of which Plant, machinery and equipment: -€6,322
- Trade debts +€103,252
up €103,252 (+24.2%), from €426,811 to €530,063
- Profit (loss) carried forward -€72,922
down €72,922, from €55,643 to -€17,279
- Tax, wage and social debts -€29,435
down €29,435 (-15.8%), from €186,630 to €157,194
of which Taxes: -€63,307
- Staff costs +€292,429
up €292,429 (+92.8%), from €315,208 to €607,637
- Gross operating margin +€115,360
up €115,360 (+24.5%), from €470,774 to €586,134
- Depreciation +€35,793
up €35,793 (+223.6%), from €16,008 to €51,801
- Taxes -€26,832
down €26,832 (-99.2%), from €27,052 to €221
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €687,635 | €688,529 | +€894 | +0.1% |
| Fixed assets | 21/28 | €307,597 | €259,656 | -€47,941 | -15.6% |
| Intangible fixed assets | 21 | €241,865 | €206,151 | -€35,714 | -14.8% |
| Tangible fixed assets | 22/27 | €65,732 | €53,506 | -€12,226 | -18.6% |
| Plant, machinery and equipment | 23 | €27,168 | €20,847 | -€6,322 | -23.3% |
| Furniture and vehicles | 24 | €102 | €66 | -€36 | -35.3% |
| Other tangible fixed assets | 26 | €38,462 | €32,593 | -€5,869 | -15.3% |
| Current assets | 29/58 | €380,037 | €428,872 | +€48,835 | +12.9% |
| Stocks and contracts in progress | 3 | €34,851 | €51,701 | +€16,850 | +48.3% |
| Stocks | 30/36 | €34,851 | €51,701 | +€16,850 | +48.3% |
| Amounts receivable within one year | 40/41 | €343,983 | €377,171 | +€33,188 | +9.6% |
| Trade receivables | 40 | €274,917 | €350,772 | +€75,855 | +27.6% |
| Other amounts receivable | 41 | €69,067 | €26,399 | -€42,667 | -61.8% |
| Cash at bank and in hand | 54/58 | €1,203 | - | -€1,203 | |
| Total equity and liabilities | 10/49 | €687,635 | €688,529 | +€894 | +0.1% |
| Equity | 10/15 | €74,193 | €1,271 | -€72,922 | -98.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,643 | -€17,279 | -€72,922 | |
| Amounts payable | 17/49 | €613,441 | €687,258 | +€73,816 | +12.0% |
| Amounts payable within one year | 42/48 | €613,441 | €687,258 | +€73,816 | +12.0% |
| Trade debts | 44 | €426,811 | €530,063 | +€103,252 | +24.2% |
| Suppliers | 440/4 | €426,811 | €530,063 | +€103,252 | +24.2% |
| Taxes, remuneration and social security | 45 | €186,630 | €157,194 | -€29,435 | -15.8% |
| Taxes | 450/3 | €113,922 | €50,615 | -€63,307 | -55.6% |
| Remuneration and social security | 454/9 | €72,708 | €106,580 | +€33,871 | +46.6% |
| Remuneration, social security and pensions | 62 | €315,208 | €607,637 | +€292,429 | +92.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,008 | €51,801 | +€35,793 | +223.6% |
| Other operating charges | 640/8 | €358 | €440 | +€82 | +22.9% |
| Gross operating margin | 9900 | €470,774 | €586,134 | +€115,360 | +24.5% |
| Operating profit (loss) | 9901 | €139,201 | -€73,743 | -€212,944 | |
| Financial income | 75/76B | €1,162 | €1,331 | +€169 | +14.6% |
| Recurring financial income | 75 | €1,162 | €1,331 | +€169 | +14.6% |
| Financial charges | 65/66B | €282 | €289 | +€8 | +2.7% |
| Recurring financial charges | 65 | €282 | €289 | +€8 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €140,081 | -€72,701 | -€212,782 | |
| Income taxes | 67/77 | €27,052 | €221 | -€26,832 | -99.2% |
| Profit (loss) for the period | 9904 | €113,028 | -€72,922 | -€185,950 | |
| Profit (loss) for the period to be appropriated | 9905 | €113,028 | -€72,922 | -€185,950 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.