SISSAU CONSTRUCT: 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.
SISSAU CONSTRUCT
Largest movements
- Stocks and contracts +€2.1m
up €2.1m (+268%), from €772,667 to €2.8m
of which Contracts in progress: +€1.7m
- Receivables within one year +€972,176
up €972,176 (+53.6%), from €1.8m to €2.8m
of which Other amounts receivable: +€792,615
- Cash +€418,168
up €418,168 (+85.7%), from €487,921 to €906,088
mainly Trade debts (+€1.6m) and Other debts (+€1.0m)
- Trade debts +€1.6m
up €1.6m (+1,106%), from €140,444 to €1.7m
- Advances received -€1.0m
down €1.0m (-65.1%), from €1.6m to €556,202
- Other debts +€1.0m
up €1.0m (+199%), from €515,555 to €1.5m
- Reserves +€897,587
up €897,587 (+248%), from €362,230 to €1.3m
- Short-term financial debts +€868,815
up €868,815 (+218%), from €399,290 to €1.3m
- Gross operating margin +€1.5m
up €1.5m, from -€50,208 to €1.4m
- Taxes +€297,930
up €297,930, from €0 to €297,930
- Financial charges +€147,125
up €147,125 (+210%), from €70,133 to €217,258
- Financial income +€32,895
up €32,895 (+66.7%), from €49,346 to €82,241
- Other operating charges -€15,966
down €15,966 (-54.9%), from €29,087 to €13,121
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 | €3,140,069 | €6,577,162 | +€3.4m | +109% |
| Fixed assets | 21/28 | €56,000 | €39,333 | -€16,667 | -29.8% |
| Financial fixed assets | 28 | €56,000 | €39,333 | -€16,667 | -29.8% |
| Current assets | 29/58 | €3,084,069 | €6,537,828 | +€3.5m | +112% |
| Stocks and contracts in progress | 3 | €772,667 | €2,845,976 | +€2.1m | +268% |
| Stocks | 30/36 | €438,650 | €789,094 | +€350,444 | +79.9% |
| Contracts in progress | 37 | €334,017 | €2,056,882 | +€1.7m | +516% |
| Amounts receivable within one year | 40/41 | €1,813,588 | €2,785,764 | +€972,176 | +53.6% |
| Trade receivables | 40 | €225,097 | €404,658 | +€179,561 | +79.8% |
| Other amounts receivable | 41 | €1,588,491 | €2,381,106 | +€792,615 | +49.9% |
| Cash at bank and in hand | 54/58 | €487,921 | €906,088 | +€418,168 | +85.7% |
| Deferred charges and accrued income | 490/1 | €9,893 | €0 | -€9,893 | -100% |
| Total equity and liabilities | 10/49 | €3,140,069 | €6,577,162 | +€3.4m | +109% |
| Equity | 10/15 | €307,913 | €1,278,418 | +€970,505 | +315% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €362,230 | €1,259,818 | +€897,587 | +248% |
| Distributable reserves | 133 | €362,230 | €1,259,818 | +€897,587 | +248% |
| Profit (loss) carried forward | 14 | -€72,918 | €0 | +€72,918 | |
| Amounts payable | 17/49 | €2,832,156 | €5,298,744 | +€2.5m | +87.1% |
| Amounts payable within one year | 42/48 | €2,829,971 | €5,261,531 | +€2.4m | +85.9% |
| Financial debts | 43 | €399,290 | €1,268,105 | +€868,815 | +218% |
| Credit institutions | 430/8 | €399,290 | €1,268,105 | +€868,815 | +218% |
| Trade debts | 44 | €140,444 | €1,693,829 | +€1.6m | +1,106% |
| Suppliers | 440/4 | €140,444 | €1,693,829 | +€1.6m | +1,106% |
| Advances received on contracts in progress | 46 | €1,591,454 | €556,202 | -€1.0m | -65.1% |
| Taxes, remuneration and social security | 45 | €183,228 | €203,862 | +€20,634 | +11.3% |
| Taxes | 450/3 | €178,217 | €198,579 | +€20,362 | +11.4% |
| Remuneration and social security | 454/9 | €5,010 | €5,283 | +€272 | +5.4% |
| Other amounts payable | 47/48 | €515,555 | €1,539,534 | +€1.0m | +199% |
| Accrued charges and deferred income | 492/3 | €2,186 | €37,213 | +€35,027 | +1,603% |
| Remuneration, social security and pensions | 62 | €21,407 | €31,943 | +€10,535 | +49.2% |
| Other operating charges | 640/8 | €29,087 | €13,121 | -€15,966 | -54.9% |
| Gross operating margin | 9900 | -€50,208 | €1,448,515 | +€1.5m | |
| Operating profit (loss) | 9901 | -€100,702 | €1,403,452 | +€1.5m | |
| Financial income | 75/76B | €49,346 | €82,241 | +€32,895 | +66.7% |
| Recurring financial income | 75 | €49,346 | €82,241 | +€32,895 | +66.7% |
| Financial charges | 65/66B | €70,133 | €217,258 | +€147,125 | +210% |
| Recurring financial charges | 65 | €70,133 | €217,258 | +€147,125 | +210% |
| Profit (loss) for the period before taxes | 9903 | -€121,489 | €1,268,435 | +€1.4m | |
| Income taxes | 67/77 | €0 | €297,930 | +€297,930 | |
| Profit (loss) for the period | 9904 | -€121,489 | €970,505 | +€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | -€121,489 | €970,505 | +€1.1m |
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 14 October 2026 via checked.be.