Sisy: 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.
Sisy
Largest movements
- Cash +€23,390
up €23,390 (+109%), from €21,550 to €44,939
mainly Depreciation (+€7,368) and Trade debts (+€6,384)
- Tangible fixed assets -€6,646
down €6,646 (-21.8%), from €30,519 to €23,873
- Receivables within one year -€6,203
no longer reported in 2025 (was €6,203)
- Stocks and contracts -€2,661
down €2,661 (-64.5%), from €4,127 to €1,466
- Trade debts +€6,384
up €6,384 (+111%), from €5,741 to €12,126
- Tax, wage and social debts +€2,892
up €2,892 (+16.0%), from €18,068 to €20,960
of which Remuneration and social security: +€1,905
- Profit (loss) carried forward -€1,055
down €1,055 (-90.9%), from -€1,161 to -€2,217
- Depreciation -€2,582
down €2,582 (-25.9%), from €9,949 to €7,368
- Gross operating margin -€1,954
down €1,954 (-3.2%), from €60,798 to €58,844
- Financial charges +€763
up €763 (+410%), from €186 to €949
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 | €62,399 | €70,278 | +€7,879 | +12.6% |
| Fixed assets | 21/28 | €30,519 | €23,873 | -€6,646 | -21.8% |
| Tangible fixed assets | 22/27 | €30,519 | €23,873 | -€6,646 | -21.8% |
| Plant, machinery and equipment | 23 | €6,042 | €3,689 | -€2,353 | -38.9% |
| Furniture and vehicles | 24 | €4,521 | €2,465 | -€2,057 | -45.5% |
| Other tangible fixed assets | 26 | €19,956 | €17,719 | -€2,237 | -11.2% |
| Current assets | 29/58 | €31,880 | €46,406 | +€14,525 | +45.6% |
| Stocks and contracts in progress | 3 | €4,127 | €1,466 | -€2,661 | -64.5% |
| Stocks | 30/36 | €4,127 | €1,466 | -€2,661 | -64.5% |
| Amounts receivable within one year | 40/41 | €6,203 | - | -€6,203 | |
| Trade receivables | 40 | €6,203 | - | -€6,203 | |
| Cash at bank and in hand | 54/58 | €21,550 | €44,939 | +€23,390 | +109% |
| Total equity and liabilities | 10/49 | €62,399 | €70,278 | +€7,879 | +12.6% |
| Equity | 10/15 | €23,839 | €22,783 | -€1,055 | -4.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,161 | -€2,217 | -€1,055 | -90.9% |
| Amounts payable | 17/49 | €38,561 | €47,495 | +€8,934 | +23.2% |
| Amounts payable within one year | 42/48 | €38,561 | €47,495 | +€8,934 | +23.2% |
| Trade debts | 44 | €5,741 | €12,126 | +€6,384 | +111% |
| Suppliers | 440/4 | €5,741 | €12,126 | +€6,384 | +111% |
| Taxes, remuneration and social security | 45 | €18,068 | €20,960 | +€2,892 | +16.0% |
| Taxes | 450/3 | €6,742 | €7,729 | +€987 | +14.6% |
| Remuneration and social security | 454/9 | €11,326 | €13,231 | +€1,905 | +16.8% |
| Other amounts payable | 47/48 | €14,751 | €14,409 | -€342 | -2.3% |
| Remuneration, social security and pensions | 62 | €50,718 | €50,307 | -€411 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,949 | €7,368 | -€2,582 | -25.9% |
| Other operating charges | 640/8 | €776 | €1,299 | +€523 | +67.3% |
| Gross operating margin | 9900 | €60,798 | €58,844 | -€1,954 | -3.2% |
| Operating profit (loss) | 9901 | -€645 | -€130 | +€516 | +79.9% |
| Financial income | 75/76B | €194 | €24 | -€170 | -87.8% |
| Recurring financial income | 75 | €194 | €24 | -€170 | -87.8% |
| Financial charges | 65/66B | €186 | €949 | +€763 | +410% |
| Recurring financial charges | 65 | €186 | €949 | +€763 | +410% |
| Profit (loss) for the period before taxes | 9903 | -€638 | -€1,055 | -€418 | -65.5% |
| Profit (loss) for the period | 9904 | -€638 | -€1,055 | -€418 | -65.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€638 | -€1,055 | -€418 | -65.5% |
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 25 October 2026 via checked.be.