Sis: 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.
Sis
Largest movements
- Cash +€11,553
up €11,553 (+191%), from €6,057 to €17,610
mainly Receivables within one year (+€10,223) and Net result for the year (+€6,655)
- Receivables within one year -€10,223
down €10,223 (-54.2%), from €18,877 to €8,654
- Intangible fixed assets -€3,000
down €3,000 (-20.7%), from €14,458 to €11,458
- Stocks and contracts -€858
down €858 (-28.8%), from €2,979 to €2,120
- Profit (loss) carried forward +€6,655
up €6,655 (+806%), from €826 to €7,481
- Current portion of long-term debt -€6,220
no longer reported in 2025 (was €6,220)
- Trade debts -€2,496
down €2,496 (-8.9%), from €27,900 to €25,404
- Other debts -€972
no longer reported in 2025 (was €972)
- Tax, wage and social debts +€657
up €657 (+19.6%), from €3,360 to €4,017
of which Taxes: +€639
- Gross operating margin +€5,938
up €5,938 (+7.4%), from €80,260 to €86,199
- Staff costs +€5,327
up €5,327 (+7.2%), from €73,824 to €79,152
- Depreciation -€3,779
down €3,779 (-55.7%), from €6,779 to €3,000
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 | €45,478 | €43,102 | -€2,376 | -5.2% |
| Fixed assets | 21/28 | €16,758 | €13,758 | -€3,000 | -17.9% |
| Intangible fixed assets | 21 | €14,458 | €11,458 | -€3,000 | -20.7% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €2,300 | €2,300 | = | 0.0% |
| Current assets | 29/58 | €28,720 | €29,344 | +€624 | +2.2% |
| Stocks and contracts in progress | 3 | €2,979 | €2,120 | -€858 | -28.8% |
| Stocks | 30/36 | €2,979 | €2,120 | -€858 | -28.8% |
| Amounts receivable within one year | 40/41 | €18,877 | €8,654 | -€10,223 | -54.2% |
| Trade receivables | 40 | €18,877 | €8,654 | -€10,223 | -54.2% |
| Cash at bank and in hand | 54/58 | €6,057 | €17,610 | +€11,553 | +191% |
| Deferred charges and accrued income | 490/1 | €807 | €960 | +€153 | +19.0% |
| Total equity and liabilities | 10/49 | €45,478 | €43,102 | -€2,376 | -5.2% |
| Equity | 10/15 | €7,026 | €13,681 | +€6,655 | +94.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €826 | €7,481 | +€6,655 | +806% |
| Amounts payable | 17/49 | €38,452 | €29,421 | -€9,031 | -23.5% |
| Amounts payable within one year | 42/48 | €38,452 | €29,421 | -€9,031 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €6,220 | - | -€6,220 | |
| Trade debts | 44 | €27,900 | €25,404 | -€2,496 | -8.9% |
| Suppliers | 440/4 | €27,900 | €25,404 | -€2,496 | -8.9% |
| Taxes, remuneration and social security | 45 | €3,360 | €4,017 | +€657 | +19.6% |
| Taxes | 450/3 | €1,522 | €2,161 | +€639 | +42.0% |
| Remuneration and social security | 454/9 | €1,838 | €1,856 | +€18 | +1.0% |
| Other amounts payable | 47/48 | €972 | - | -€972 | |
| Remuneration, social security and pensions | 62 | €73,824 | €79,152 | +€5,327 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,779 | €3,000 | -€3,779 | -55.7% |
| Other operating charges | 640/8 | €1,308 | €1,473 | +€165 | +12.6% |
| Gross operating margin | 9900 | €80,260 | €86,199 | +€5,938 | +7.4% |
| Operating profit (loss) | 9901 | -€1,651 | €2,574 | +€4,225 | |
| Financial income | 75/76B | €3,877 | €4,332 | +€455 | +11.7% |
| Recurring financial income | 75 | €3,877 | €4,332 | +€455 | +11.7% |
| Financial charges | 65/66B | €718 | €250 | -€468 | -65.1% |
| Recurring financial charges | 65 | €718 | €250 | -€468 | -65.1% |
| Profit (loss) for the period before taxes | 9903 | €1,508 | €6,655 | +€5,148 | +341% |
| Profit (loss) for the period | 9904 | €1,508 | €6,655 | +€5,148 | +341% |
| Profit (loss) for the period to be appropriated | 9905 | €1,508 | €6,655 | +€5,148 | +341% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.