SISU FAB.: 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 FAB.
Largest movements
- Cash +€101,231
up €101,231 (+30.2%), from €335,149 to €436,380
mainly Net result for the year (+€102,819) and Provisions (+€31,807)
- Receivables within one year +€61,204
up €61,204 (+166%), from €36,827 to €98,032
of which Trade receivables: +€71,531
- Deferred charges and accrued income -€6,042
down €6,042 (-98.7%), from €6,124 to €82
- Profit (loss) carried forward +€102,819
up €102,819 (+34.6%), from €297,389 to €400,208
- Provisions +€31,807
new in 2025: €31,807
- Tax, wage and social debts +€10,866
up €10,866 (+23.7%), from €45,876 to €56,742
- Other debts +€9,012
up €9,012 (+30.1%), from €29,930 to €38,942
- Provisions +€31,807
new in 2025: €31,807
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 | €379,259 | €535,034 | +€155,775 | +41.1% |
| Fixed assets | 21/28 | €1,159 | €540 | -€618 | -53.4% |
| Tangible fixed assets | 22/27 | €1,159 | €540 | -€618 | -53.4% |
| Furniture and vehicles | 24 | €1,159 | €540 | -€618 | -53.4% |
| Current assets | 29/58 | €378,101 | €534,494 | +€156,393 | +41.4% |
| Amounts receivable within one year | 40/41 | €36,827 | €98,032 | +€61,204 | +166% |
| Trade receivables | 40 | €15,216 | €86,747 | +€71,531 | +470% |
| Other amounts receivable | 41 | €21,612 | €11,285 | -€10,327 | -47.8% |
| Cash at bank and in hand | 54/58 | €335,149 | €436,380 | +€101,231 | +30.2% |
| Deferred charges and accrued income | 490/1 | €6,124 | €82 | -€6,042 | -98.7% |
| Total equity and liabilities | 10/49 | €379,259 | €535,034 | +€155,775 | +41.1% |
| Equity | 10/15 | €302,389 | €405,208 | +€102,819 | +34.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €297,389 | €400,208 | +€102,819 | +34.6% |
| Provisions and deferred taxes | 16 | - | €31,807 | +€31,807 | |
| Deferred taxes | 168 | - | €31,807 | +€31,807 | |
| Amounts payable | 17/49 | €76,870 | €98,019 | +€21,149 | +27.5% |
| Amounts payable within one year | 42/48 | €76,870 | €98,019 | +€21,149 | +27.5% |
| Trade debts | 44 | €1,064 | €2,334 | +€1,270 | +119% |
| Suppliers | 440/4 | €1,064 | €2,334 | +€1,270 | +119% |
| Taxes, remuneration and social security | 45 | €45,876 | €56,742 | +€10,866 | +23.7% |
| Taxes | 450/3 | €45,876 | €56,742 | +€10,866 | +23.7% |
| Other amounts payable | 47/48 | €29,930 | €38,942 | +€9,012 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €554 | €618 | +€65 | +11.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €31,807 | +€31,807 | |
| Other operating charges | 640/8 | €936 | €463 | -€473 | -50.5% |
| Gross operating margin | 9900 | €180,657 | €181,575 | +€918 | +0.5% |
| Operating profit (loss) | 9901 | €179,168 | €148,686 | -€30,482 | -17.0% |
| Financial income | 75/76B | €25 | €2 | -€23 | -92.0% |
| Recurring financial income | 75 | €25 | €2 | -€23 | -92.0% |
| Financial charges | 65/66B | €190 | €245 | +€55 | +29.2% |
| Recurring financial charges | 65 | €190 | €245 | +€55 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €179,003 | €148,443 | -€30,560 | -17.1% |
| Income taxes | 67/77 | €44,346 | €45,624 | +€1,278 | +2.9% |
| Profit (loss) for the period | 9904 | €134,657 | €102,819 | -€31,838 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €134,657 | €102,819 | -€31,838 | -23.6% |
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 29 October 2026 via checked.be.