Sipsnsoda: 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.
Sipsnsoda
Largest movements
- Receivables within one year -€57,761
down €57,761 (-89.3%), from €64,706 to €6,945
of which Trade receivables: -€57,634
- Tangible fixed assets -€10,505
down €10,505 (-24.9%), from €42,272 to €31,767
of which Furniture and vehicles: -€6,877
- Stocks and contracts +€2,052
up €2,052 (+14.5%), from €14,162 to €16,214
- Other debts -€26,965
down €26,965 (-54.8%), from €49,244 to €22,279
- Reserves -€17,062
down €17,062 (-46.9%), from €36,416 to €19,355
- Trade debts -€14,014
down €14,014 (-87.2%), from €16,067 to €2,053
- Debts after one year -€6,647
down €6,647 (-37.3%), from €17,818 to €11,171
- Tax, wage and social debts -€2,208
no longer reported in 2025 (was €2,208)
- Gross operating margin +€1,765
up €1,765 (+30.8%), from -€5,731 to -€3,966
- Depreciation -€324
down €324 (-3.0%), from €10,829 to €10,505
- Financial charges -€318
down €318 (-17.2%), from €1,851 to €1,533
- Other operating charges -€173
down €173 (-14.1%), from €1,230 to €1,057
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.
Derived cash bridge
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 | €129,097 | €62,504 | -€66,593 | -51.6% |
| Fixed assets | 21/28 | €44,242 | €33,737 | -€10,505 | -23.7% |
| Tangible fixed assets | 22/27 | €42,272 | €31,767 | -€10,505 | -24.9% |
| Land and buildings | 22 | €13,373 | €11,807 | -€1,566 | -11.7% |
| Plant, machinery and equipment | 23 | €4,223 | €2,161 | -€2,062 | -48.8% |
| Furniture and vehicles | 24 | €24,676 | €17,799 | -€6,877 | -27.9% |
| Financial fixed assets | 28 | €1,970 | €1,970 | = | 0.0% |
| Current assets | 29/58 | €84,855 | €28,767 | -€56,088 | -66.1% |
| Stocks and contracts in progress | 3 | €14,162 | €16,214 | +€2,052 | +14.5% |
| Stocks | 30/36 | €14,162 | €16,214 | +€2,052 | +14.5% |
| Amounts receivable within one year | 40/41 | €64,706 | €6,945 | -€57,761 | -89.3% |
| Trade receivables | 40 | €64,403 | €6,769 | -€57,634 | -89.5% |
| Other amounts receivable | 41 | €302 | €176 | -€127 | -41.8% |
| Cash at bank and in hand | 54/58 | €2,050 | €1,725 | -€325 | -15.9% |
| Deferred charges and accrued income | 490/1 | €3,937 | €3,882 | -€54 | -1.4% |
| Total equity and liabilities | 10/49 | €129,097 | €62,504 | -€66,593 | -51.6% |
| Equity | 10/15 | €37,416 | €20,355 | -€17,062 | -45.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €36,416 | €19,355 | -€17,062 | -46.9% |
| Distributable reserves | 133 | €36,416 | €19,355 | -€17,062 | -46.9% |
| Amounts payable | 17/49 | €91,680 | €42,149 | -€49,531 | -54.0% |
| Amounts payable after more than one year | 17 | €17,818 | €11,171 | -€6,647 | -37.3% |
| Financial debts | 170/4 | €17,818 | €11,171 | -€6,647 | -37.3% |
| Amounts payable within one year | 42/48 | €73,863 | €30,979 | -€42,884 | -58.1% |
| Current portion of amounts payable after more than one year | 42 | €6,344 | €6,647 | +€303 | +4.8% |
| Trade debts | 44 | €16,067 | €2,053 | -€14,014 | -87.2% |
| Suppliers | 440/4 | €16,067 | €2,053 | -€14,014 | -87.2% |
| Taxes, remuneration and social security | 45 | €2,208 | - | -€2,208 | |
| Taxes | 450/3 | €2,208 | - | -€2,208 | |
| Other amounts payable | 47/48 | €49,244 | €22,279 | -€26,965 | -54.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,829 | €10,505 | -€324 | -3.0% |
| Other operating charges | 640/8 | €1,230 | €1,057 | -€173 | -14.1% |
| Non-recurring operating charges | 66A | €2,312 | - | -€2,312 | |
| Gross operating margin | 9900 | -€5,731 | -€3,966 | +€1,765 | +30.8% |
| Operating profit (loss) | 9901 | -€20,102 | -€15,528 | +€4,574 | +22.8% |
| Financial income | 75/76B | €4 | €0 | -€4 | -98.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -98.0% |
| Financial charges | 65/66B | €1,851 | €1,533 | -€318 | -17.2% |
| Recurring financial charges | 65 | €1,851 | €1,533 | -€318 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,950 | -€17,062 | +€4,888 | +22.3% |
| Profit (loss) for the period | 9904 | -€21,950 | -€17,062 | +€4,888 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,950 | -€17,062 | +€4,888 | +22.3% |
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 24 October 2026 via checked.be.