SIPPORA: 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.
SIPPORA
Largest movements
- Receivables within one year +€11,771
new in 2025: €11,771
- Cash -€1,046
down €1,046 (-6.6%), from €15,803 to €14,757
mainly Receivables within one year (-€11,771) and Tax, wage and social debts (-€429)
- Trade debts +€9,377
up €9,377 (+337.6%), from €2,778 to €12,155
- Profit (loss) carried forward +€1,233
up €1,233 (+56.9%), from -€2,165 to -€932
- Other debts +€544
up €544 (+4.8%), from €11,367 to €11,911
- Tax, wage and social debts -€429
down €429 (-11.2%), from €3,824 to €3,395
- Gross operating margin -€14,607
down €14,607 (-48.7%), from €30,017 to €15,410
- Taxes +€1,007
new in 2025: €1,007
- Staff costs +€820
up €820 (+7.0%), from €11,652 to €12,472
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 | €15,803 | €26,529 | +€10,725 | +67.9% |
| Current assets | 29/58 | €15,803 | €26,529 | +€10,725 | +67.9% |
| Amounts receivable within one year | 40/41 | - | €11,771 | +€11,771 | |
| Trade receivables | 40 | - | €11,771 | +€11,771 | |
| Cash at bank and in hand | 54/58 | €15,803 | €14,757 | -€1,046 | -6.6% |
| Total equity and liabilities | 10/49 | €15,803 | €26,529 | +€10,725 | +67.9% |
| Equity | 10/15 | -€2,165 | -€932 | +€1,233 | +56.9% |
| Profit (loss) carried forward | 14 | -€2,165 | -€932 | +€1,233 | +56.9% |
| Amounts payable | 17/49 | €17,969 | €27,461 | +€9,492 | +52.8% |
| Amounts payable within one year | 42/48 | €17,969 | €27,461 | +€9,492 | +52.8% |
| Trade debts | 44 | €2,778 | €12,155 | +€9,377 | +337.6% |
| Suppliers | 440/4 | €2,778 | €12,155 | +€9,377 | +337.6% |
| Taxes, remuneration and social security | 45 | €3,824 | €3,395 | -€429 | -11.2% |
| Taxes | 450/3 | €3,824 | €3,395 | -€429 | -11.2% |
| Other amounts payable | 47/48 | €11,367 | €11,911 | +€544 | +4.8% |
| Remuneration, social security and pensions | 62 | €11,652 | €12,472 | +€820 | +7.0% |
| Other operating charges | 640/8 | €215 | €474 | +€259 | +120.5% |
| Gross operating margin | 9900 | €30,017 | €15,410 | -€14,607 | -48.7% |
| Operating profit (loss) | 9901 | €18,150 | €2,464 | -€15,686 | -86.4% |
| Financial charges | 65/66B | €516 | €225 | -€291 | -56.4% |
| Recurring financial charges | 65 | €516 | €225 | -€291 | -56.4% |
| Profit (loss) for the period before taxes | 9903 | €17,635 | €2,239 | -€15,395 | -87.3% |
| Income taxes | 67/77 | - | €1,007 | +€1,007 | |
| Profit (loss) for the period | 9904 | €17,635 | €1,233 | -€16,402 | -93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,635 | €1,233 | -€16,402 | -93.0% |
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.