SIS 66: 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.
SIS 66
Largest movements
- Receivables within one year +€53,426
up €53,426 (+38.7%), from €138,055 to €191,481
of which Trade receivables: +€42,863
- Tangible fixed assets -€28,622
down €28,622 (-38.8%), from €73,799 to €45,177
of which Leasing and similar rights: -€25,497
- Trade debts +€47,547
up €47,547 (+112.2%), from €42,359 to €89,906
- Debts after one year -€35,867
down €35,867 (-36.1%), from €99,226 to €63,359
of which Financial debts: -€35,867
- Profit (loss) carried forward +€17,298
up €17,298 (+81.5%), from €21,227 to €38,525
- Tax, wage and social debts -€3,422
down €3,422 (-8.8%), from €39,035 to €35,613
of which Remuneration and social security: -€5,294
- Staff costs -€91,736
down €91,736 (-61.0%), from €150,419 to €58,682
- Gross operating margin -€52,890
down €52,890 (-28.6%), from €184,858 to €131,968
- Financial income -€9,375
no longer reported in 2024 (was €9,375)
- Other operating charges +€4,105
up €4,105 (+74.4%), from €5,517 to €9,622
- Financial charges +€3,293
up €3,293 (+108.7%), from €3,029 to €6,322
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 | €241,977 | €266,754 | +€24,777 | +10.2% |
| Fixed assets | 21/28 | €102,799 | €74,177 | -€28,622 | -27.8% |
| Tangible fixed assets | 22/27 | €73,799 | €45,177 | -€28,622 | -38.8% |
| Furniture and vehicles | 24 | €6,250 | €3,126 | -€3,125 | -50.0% |
| Leasing and similar rights | 25 | €67,549 | €42,052 | -€25,497 | -37.7% |
| Financial fixed assets | 28 | €29,000 | €29,000 | = | 0.0% |
| Current assets | 29/58 | €139,178 | €192,577 | +€53,399 | +38.4% |
| Amounts receivable within one year | 40/41 | €138,055 | €191,481 | +€53,426 | +38.7% |
| Trade receivables | 40 | €113,250 | €156,113 | +€42,863 | +37.8% |
| Other amounts receivable | 41 | €24,805 | €35,368 | +€10,563 | +42.6% |
| Cash at bank and in hand | 54/58 | €124 | €1,096 | +€972 | +785.2% |
| Deferred charges and accrued income | 490/1 | €999 | - | -€999 | |
| Total equity and liabilities | 10/49 | €241,977 | €266,754 | +€24,777 | +10.2% |
| Equity | 10/15 | €34,417 | €51,715 | +€17,298 | +50.3% |
| Contributions | 10/11 | €13,190 | €13,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,227 | €38,525 | +€17,298 | +81.5% |
| Amounts payable | 17/49 | €207,560 | €215,039 | +€7,479 | +3.6% |
| Amounts payable after more than one year | 17 | €99,226 | €63,359 | -€35,867 | -36.1% |
| Financial debts | 170/4 | €70,226 | €34,359 | -€35,867 | -51.1% |
| Other amounts payable | 178/9 | €29,000 | €29,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €108,334 | €151,681 | +€43,347 | +40.0% |
| Current portion of amounts payable after more than one year | 42 | €26,940 | €26,162 | -€778 | -2.9% |
| Trade debts | 44 | €42,359 | €89,906 | +€47,547 | +112.2% |
| Suppliers | 440/4 | €42,359 | €89,906 | +€47,547 | +112.2% |
| Taxes, remuneration and social security | 45 | €39,035 | €35,613 | -€3,422 | -8.8% |
| Taxes | 450/3 | €21,990 | €23,862 | +€1,872 | +8.5% |
| Remuneration and social security | 454/9 | €17,045 | €11,751 | -€5,294 | -31.1% |
| Remuneration, social security and pensions | 62 | €150,419 | €58,682 | -€91,736 | -61.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,851 | €28,622 | -€2,229 | -7.2% |
| Other operating charges | 640/8 | €5,517 | €9,622 | +€4,105 | +74.4% |
| Non-recurring operating charges | 66A | €727 | €4,456 | +€3,729 | +512.9% |
| Gross operating margin | 9900 | €184,858 | €131,968 | -€52,890 | -28.6% |
| Operating profit (loss) | 9901 | -€2,655 | €30,587 | +€33,242 | |
| Financial income | 75/76B | €9,375 | - | -€9,375 | |
| Recurring financial income | 75 | €9,375 | - | -€9,375 | |
| Financial charges | 65/66B | €3,029 | €6,322 | +€3,293 | +108.7% |
| Recurring financial charges | 65 | €3,029 | €6,322 | +€3,293 | +108.7% |
| Profit (loss) for the period before taxes | 9903 | €3,691 | €24,265 | +€20,574 | +557.4% |
| Income taxes | 67/77 | €5,505 | €6,967 | +€1,462 | +26.6% |
| Profit (loss) for the period | 9904 | -€1,814 | €17,298 | +€19,112 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,814 | €17,298 | +€19,112 |
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 8 October 2026 via checked.be.