Sisu Care: 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.
Sisu Care
Largest movements
- Cash -€9,928
down €9,928 (-15.6%), from €63,460 to €53,532
mainly Contributions, distributions and other (-€41,176) and Deferred charges and accrued income (-€7,953)
- Deferred charges and accrued income +€7,953
up €7,953 (+227%), from €3,506 to €11,459
- Receivables within one year -€2,401
no longer reported in 2025 (was €2,401)
- Tangible fixed assets -€911
down €911 (-39.9%), from €2,283 to €1,372
of which Plant, machinery and equipment: -€528
- Reserves -€8,491
down €8,491 (-13.1%), from €64,763 to €56,272
- Tax, wage and social debts +€2,587
up €2,587 (+164%), from €1,579 to €4,166
of which Taxes: +€1,972
- Gross operating margin +€11,530
up €11,530 (+35.9%), from €32,156 to €43,686
- Taxes +€2,374
up €2,374 (+36.0%), from €6,599 to €8,972
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 | €71,650 | €66,362 | -€5,288 | -7.4% |
| Fixed assets | 21/28 | €2,283 | €1,372 | -€911 | -39.9% |
| Tangible fixed assets | 22/27 | €2,283 | €1,372 | -€911 | -39.9% |
| Plant, machinery and equipment | 23 | €1,352 | €824 | -€528 | -39.1% |
| Furniture and vehicles | 24 | €931 | €548 | -€383 | -41.2% |
| Current assets | 29/58 | €69,367 | €64,991 | -€4,376 | -6.3% |
| Amounts receivable within one year | 40/41 | €2,401 | - | -€2,401 | |
| Other amounts receivable | 41 | €2,401 | - | -€2,401 | |
| Cash at bank and in hand | 54/58 | €63,460 | €53,532 | -€9,928 | -15.6% |
| Deferred charges and accrued income | 490/1 | €3,506 | €11,459 | +€7,953 | +227% |
| Total equity and liabilities | 10/49 | €71,650 | €66,362 | -€5,288 | -7.4% |
| Equity | 10/15 | €66,563 | €58,072 | -€8,491 | -12.8% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Reserves | 13 | €64,763 | €56,272 | -€8,491 | -13.1% |
| Distributable reserves | 133 | €64,763 | €56,272 | -€8,491 | -13.1% |
| Amounts payable | 17/49 | €5,087 | €8,291 | +€3,203 | +63.0% |
| Amounts payable within one year | 42/48 | €4,783 | €8,291 | +€3,507 | +73.3% |
| Financial debts | 43 | - | €53 | +€53 | |
| Credit institutions | 430/8 | - | €53 | +€53 | |
| Trade debts | 44 | €5 | €520 | +€515 | +10,301% |
| Suppliers | 440/4 | €5 | €520 | +€515 | +10,301% |
| Taxes, remuneration and social security | 45 | €1,579 | €4,166 | +€2,587 | +164% |
| Taxes | 450/3 | €0 | €1,972 | +€1,972 | |
| Remuneration and social security | 454/9 | €1,579 | €2,194 | +€614 | +38.9% |
| Other amounts payable | 47/48 | €3,199 | €3,552 | +€353 | +11.0% |
| Accrued charges and deferred income | 492/3 | €304 | - | -€304 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,071 | €911 | -€160 | -14.9% |
| Other operating charges | 640/8 | €505 | €578 | +€72 | +14.3% |
| Gross operating margin | 9900 | €32,156 | €43,686 | +€11,530 | +35.9% |
| Operating profit (loss) | 9901 | €30,580 | €42,197 | +€11,617 | +38.0% |
| Financial charges | 65/66B | €591 | €539 | -€52 | -8.8% |
| Recurring financial charges | 65 | €591 | €539 | -€52 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €29,989 | €41,658 | +€11,669 | +38.9% |
| Income taxes | 67/77 | €6,599 | €8,972 | +€2,374 | +36.0% |
| Profit (loss) for the period | 9904 | €23,390 | €32,685 | +€9,296 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,390 | €32,685 | +€9,296 | +39.7% |
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 30 October 2026 via checked.be.