SIS COLIV: 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 COLIV
Largest movements
- Receivables within one year -€349,608
no longer reported in 2025 (was €349,608)
- Financial fixed assets +€298,689
new in 2025: €298,689
- Tangible fixed assets -€48,025
down €48,025 (-4.3%), from €1.1m to €1.1m
of which Land and buildings: -€28,305
- Debts after one year -€44,768
down €44,768 (-5.2%), from €859,176 to €814,408
- Profit (loss) carried forward -€30,271
down €30,271 (-6.9%), from €437,664 to €407,393
- Tax, wage and social debts -€17,134
down €17,134 (-24.3%), from €70,558 to €53,424
- Gross operating margin -€225,451
down €225,451 (-88.8%), from €253,824 to €28,373
- Taxes -€54,751
no longer reported in 2025 (was €54,751)
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 | €1,473,356 | €1,373,899 | -€99,458 | -6.8% |
| Fixed assets | 21/28 | €1,120,611 | €1,371,274 | +€250,664 | +22.4% |
| Tangible fixed assets | 22/27 | €1,120,611 | €1,072,585 | -€48,025 | -4.3% |
| Land and buildings | 22 | €867,755 | €839,450 | -€28,305 | -3.3% |
| Plant, machinery and equipment | 23 | €252,855 | €233,135 | -€19,720 | -7.8% |
| Financial fixed assets | 28 | - | €298,689 | +€298,689 | |
| Current assets | 29/58 | €352,746 | €2,624 | -€350,121 | -99.3% |
| Amounts receivable within one year | 40/41 | €349,608 | - | -€349,608 | |
| Other amounts receivable | 41 | €349,608 | - | -€349,608 | |
| Cash at bank and in hand | 54/58 | €3,138 | €2,624 | -€513 | -16.4% |
| Total equity and liabilities | 10/49 | €1,473,356 | €1,373,899 | -€99,458 | -6.8% |
| Equity | 10/15 | €467,664 | €437,393 | -€30,271 | -6.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €437,664 | €407,393 | -€30,271 | -6.9% |
| Amounts payable | 17/49 | €1,005,692 | €936,506 | -€69,186 | -6.9% |
| Amounts payable after more than one year | 17 | €859,176 | €814,408 | -€44,768 | -5.2% |
| Financial debts | 170/4 | €859,176 | €814,408 | -€44,768 | -5.2% |
| Amounts payable within one year | 42/48 | €140,940 | €117,348 | -€23,592 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €47,712 | €44,768 | -€2,944 | -6.2% |
| Trade debts | 44 | €13,362 | €9,506 | -€3,856 | -28.9% |
| Suppliers | 440/4 | €13,362 | €9,506 | -€3,856 | -28.9% |
| Taxes, remuneration and social security | 45 | €70,558 | €53,424 | -€17,134 | -24.3% |
| Taxes | 450/3 | €70,558 | €53,424 | -€17,134 | -24.3% |
| Other amounts payable | 47/48 | €9,308 | €9,650 | +€342 | +3.7% |
| Accrued charges and deferred income | 492/3 | €5,576 | €4,750 | -€826 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,025 | €48,025 | -€0 | 0.0% |
| Other operating charges | 640/8 | €4,562 | €4,706 | +€144 | +3.2% |
| Gross operating margin | 9900 | €253,824 | €28,373 | -€225,451 | -88.8% |
| Operating profit (loss) | 9901 | €201,236 | -€24,359 | -€225,594 | |
| Financial income | 75/76B | €14,765 | €13,367 | -€1,398 | -9.5% |
| Recurring financial income | 75 | €14,765 | €13,367 | -€1,398 | -9.5% |
| Financial charges | 65/66B | €19,969 | €19,280 | -€689 | -3.4% |
| Recurring financial charges | 65 | €19,969 | €19,280 | -€689 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €196,033 | -€30,271 | -€226,304 | |
| Income taxes | 67/77 | €54,751 | - | -€54,751 | |
| Profit (loss) for the period | 9904 | €141,282 | -€30,271 | -€171,553 | |
| Profit (loss) for the period to be appropriated | 9905 | €141,282 | -€30,271 | -€171,553 |
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 31 October 2026 via checked.be.