Sisco Consult: 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.
Sisco Consult
Largest movements
- Receivables within one year -€3,000
down €3,000 (-100%), from €3,000 to €0
- Cash +€665
up €665 (+5.0%), from €13,408 to €14,073
mainly Receivables within one year (+€3,000)
- Profit (loss) carried forward -€2,335
down €2,335 (-21.2%), from -€11,008 to -€13,342
- Gross operating margin +€5,349
up €5,349 (+76.2%), from -€7,023 to -€1,674
- Financial charges -€457
down €457 (-81.4%), from €561 to €104
- Other operating charges -€254
down €254 (-31.4%), from €810 to €556
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 | €16,408 | €14,073 | -€2,335 | -14.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Current assets | 29/58 | €16,408 | €14,073 | -€2,335 | -14.2% |
| Amounts receivable within one year | 40/41 | €3,000 | €0 | -€3,000 | -100% |
| Other amounts receivable | 41 | €3,000 | €0 | -€3,000 | -100% |
| Cash at bank and in hand | 54/58 | €13,408 | €14,073 | +€665 | +5.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €16,408 | €14,073 | -€2,335 | -14.2% |
| Equity | 10/15 | -€4,808 | -€7,142 | -€2,335 | -48.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€11,008 | -€13,342 | -€2,335 | -21.2% |
| Amounts payable | 17/49 | €21,216 | €21,216 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,216 | €21,216 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €21,216 | €21,216 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €810 | €556 | -€254 | -31.4% |
| Non-recurring operating charges | 66A | €28,574 | €0 | -€28,574 | -100% |
| Gross operating margin | 9900 | -€7,023 | -€1,674 | +€5,349 | +76.2% |
| Operating profit (loss) | 9901 | -€36,407 | -€2,230 | +€34,177 | +93.9% |
| Financial charges | 65/66B | €561 | €104 | -€457 | -81.4% |
| Recurring financial charges | 65 | €561 | €104 | -€457 | -81.4% |
| Profit (loss) for the period before taxes | 9903 | -€36,968 | -€2,335 | +€34,633 | +93.7% |
| Profit (loss) for the period | 9904 | -€36,968 | -€2,335 | +€34,633 | +93.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,968 | -€2,335 | +€34,633 | +93.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.