SISKE: 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.
SISKE
Largest movements
- Cash +€6,136
up €6,136 (+98.6%), from €6,222 to €12,358
mainly Depreciation (+€5,529) and Trade debts (+€1,220)
- Tangible fixed assets -€5,529
down €5,529 (-4.4%), from €125,855 to €120,326
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€833
up €833 (+14.5%), from €5,763 to €6,596
- Taxes -€293
down €293 (-100.0%), from €293 to €0
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 | €132,077 | €133,684 | +€1,607 | +1.2% |
| Fixed assets | 21/28 | €125,855 | €120,326 | -€5,529 | -4.4% |
| Tangible fixed assets | 22/27 | €125,855 | €120,326 | -€5,529 | -4.4% |
| Land and buildings | 22 | €125,855 | €120,326 | -€5,529 | -4.4% |
| Current assets | 29/58 | €6,222 | €13,358 | +€7,136 | +114.7% |
| Cash at bank and in hand | 54/58 | €6,222 | €12,358 | +€6,136 | +98.6% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €132,077 | €133,684 | +€1,607 | +1.2% |
| Equity | 10/15 | €106,259 | €106,316 | +€57 | +0.1% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,259 | €1,316 | +€57 | +4.5% |
| Amounts payable | 17/49 | €25,818 | €27,368 | +€1,550 | +6.0% |
| Amounts payable within one year | 42/48 | €25,818 | €27,368 | +€1,550 | +6.0% |
| Trade debts | 44 | €1,092 | €2,312 | +€1,220 | +111.7% |
| Suppliers | 440/4 | €1,092 | €2,312 | +€1,220 | +111.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €24,726 | €25,056 | +€330 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,529 | €5,529 | = | 0.0% |
| Other operating charges | 640/8 | €793 | €820 | +€27 | +3.4% |
| Gross operating margin | 9900 | €5,763 | €6,596 | +€833 | +14.5% |
| Operating profit (loss) | 9901 | -€559 | €247 | +€806 | |
| Financial charges | 65/66B | €167 | €190 | +€23 | +14.1% |
| Recurring financial charges | 65 | €167 | €190 | +€23 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | -€725 | €57 | +€782 | |
| Income taxes | 67/77 | €293 | €0 | -€293 | -100.0% |
| Profit (loss) for the period | 9904 | -€1,018 | €57 | +€1,075 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,018 | €57 | +€1,075 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.