SISAMO: 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.
SISAMO
Largest movements
- Tangible fixed assets +€20,612
up €20,612 (+2512.7%), from €820 to €21,433
- Receivables within one year +€19,079
up €19,079 (+279.4%), from €6,829 to €25,907
of which Trade receivables: +€23,929
- Financial fixed assets -€14,000
down €14,000 (-100.0%), from €14,000 to €0
- Cash +€13,766
up €13,766 (+95.8%), from €14,373 to €28,139
mainly Other debts (+€13,290) and Trade debts (+€10,081)
- Other debts +€13,290
new in 2025: €13,290
- Trade debts +€10,081
up €10,081 (+237.9%), from €4,238 to €14,318
- Profit (loss) carried forward +€9,661
up €9,661 (+88.6%), from €10,900 to €20,561
- Tax, wage and social debts +€6,437
up €6,437 (+728.0%), from €884 to €7,321
of which Taxes: +€5,466
- Gross operating margin +€19,501
up €19,501 (+438.9%), from €4,444 to €23,945
- Staff costs +€5,718
up €5,718 (+568.6%), from €1,006 to €6,724
- Depreciation +€1,515
up €1,515 (+252.6%), from €600 to €2,115
- Other operating charges +€1,212
up €1,212 (+150.7%), from €804 to €2,016
- Financial income +€491
up €491 (+17230.5%), from €3 to €494
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 | €36,022 | €75,491 | +€39,468 | +109.6% |
| Fixed assets | 21/28 | €14,820 | €21,433 | +€6,612 | +44.6% |
| Tangible fixed assets | 22/27 | €820 | €21,433 | +€20,612 | +2512.7% |
| Furniture and vehicles | 24 | €820 | €21,433 | +€20,612 | +2512.7% |
| Financial fixed assets | 28 | €14,000 | €0 | -€14,000 | -100.0% |
| Current assets | 29/58 | €21,202 | €54,058 | +€32,856 | +155.0% |
| Amounts receivable within one year | 40/41 | €6,829 | €25,907 | +€19,079 | +279.4% |
| Trade receivables | 40 | €1,979 | €25,907 | +€23,929 | +1209.2% |
| Other amounts receivable | 41 | €4,850 | - | -€4,850 | |
| Cash at bank and in hand | 54/58 | €14,373 | €28,139 | +€13,766 | +95.8% |
| Deferred charges and accrued income | 490/1 | - | €12 | +€12 | |
| Total equity and liabilities | 10/49 | €36,022 | €75,491 | +€39,468 | +109.6% |
| Equity | 10/15 | €30,900 | €40,561 | +€9,661 | +31.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,900 | €20,561 | +€9,661 | +88.6% |
| Amounts payable | 17/49 | €5,122 | €34,929 | +€29,807 | +582.0% |
| Amounts payable within one year | 42/48 | €5,122 | €34,929 | +€29,807 | +582.0% |
| Trade debts | 44 | €4,238 | €14,318 | +€10,081 | +237.9% |
| Suppliers | 440/4 | €4,238 | €14,318 | +€10,081 | +237.9% |
| Taxes, remuneration and social security | 45 | €884 | €7,321 | +€6,437 | +728.0% |
| Taxes | 450/3 | €467 | €5,933 | +€5,466 | +1171.7% |
| Remuneration and social security | 454/9 | €418 | €1,388 | +€971 | +232.4% |
| Other amounts payable | 47/48 | - | €13,290 | +€13,290 | |
| Remuneration, social security and pensions | 62 | €1,006 | €6,724 | +€5,718 | +568.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €600 | €2,115 | +€1,515 | +252.6% |
| Other operating charges | 640/8 | €804 | €2,016 | +€1,212 | +150.7% |
| Gross operating margin | 9900 | €4,444 | €23,945 | +€19,501 | +438.9% |
| Operating profit (loss) | 9901 | €2,034 | €13,089 | +€11,056 | +543.6% |
| Financial income | 75/76B | €3 | €494 | +€491 | +17230.5% |
| Recurring financial income | 75 | €3 | €494 | +€491 | +17230.5% |
| Financial charges | 65/66B | €457 | €668 | +€211 | +46.2% |
| Recurring financial charges | 65 | €457 | €668 | +€211 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | €1,579 | €12,915 | +€11,336 | +717.7% |
| Income taxes | 67/77 | €2,937 | €3,254 | +€317 | +10.8% |
| Profit (loss) for the period | 9904 | -€1,357 | €9,661 | +€11,018 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,357 | €9,661 | +€11,018 |
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 9 October 2026 via checked.be.