SITIUS: 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.
SITIUS
Largest movements
- Receivables within one year +€16,398
up €16,398 (+21.8%), from €75,149 to €91,547
of which Other amounts receivable: +€8,629
- Other debts +€9,845
up €9,845 (+7.5%), from €130,763 to €140,608
- Tax, wage and social debts +€6,249
up €6,249 (+29.2%), from €21,390 to €27,639
- Gross operating margin +€18,044
up €18,044 (+10.5%), from €172,341 to €190,385
- Taxes +€5,812
up €5,812 (+15.1%), from €38,465 to €44,278
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 | €175,805 | €193,848 | +€18,042 | +10.3% |
| Fixed assets | 21/28 | €8,366 | €9,172 | +€806 | +9.6% |
| Tangible fixed assets | 22/27 | €8,366 | €9,172 | +€806 | +9.6% |
| Furniture and vehicles | 24 | €8,366 | €9,172 | +€806 | +9.6% |
| Current assets | 29/58 | €167,439 | €184,676 | +€17,237 | +10.3% |
| Amounts receivable within one year | 40/41 | €75,149 | €91,547 | +€16,398 | +21.8% |
| Trade receivables | 40 | €75,126 | €82,896 | +€7,769 | +10.3% |
| Other amounts receivable | 41 | €23 | €8,652 | +€8,629 | +37796.8% |
| Cash at bank and in hand | 54/58 | €88,963 | €89,949 | +€985 | +1.1% |
| Deferred charges and accrued income | 490/1 | €3,327 | €3,179 | -€147 | -4.4% |
| Total equity and liabilities | 10/49 | €175,805 | €193,848 | +€18,042 | +10.3% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €157,205 | €175,248 | +€18,042 | +11.5% |
| Amounts payable within one year | 42/48 | €156,925 | €174,908 | +€17,983 | +11.5% |
| Financial debts | 43 | €2,249 | €3,559 | +€1,309 | +58.2% |
| Credit institutions | 430/8 | €2,249 | €3,559 | +€1,309 | +58.2% |
| Trade debts | 44 | €2,522 | €3,102 | +€581 | +23.0% |
| Suppliers | 440/4 | €2,522 | €3,102 | +€581 | +23.0% |
| Taxes, remuneration and social security | 45 | €21,390 | €27,639 | +€6,249 | +29.2% |
| Taxes | 450/3 | €21,390 | €27,639 | +€6,249 | +29.2% |
| Other amounts payable | 47/48 | €130,763 | €140,608 | +€9,845 | +7.5% |
| Accrued charges and deferred income | 492/3 | €280 | €339 | +€59 | +21.0% |
| Non-recurring operating income | 76A | €0 | €568 | +€568 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,403 | €3,525 | -€878 | -19.9% |
| Other operating charges | 640/8 | €433 | €557 | +€123 | +28.4% |
| Non-recurring operating charges | 66A | €0 | €391 | +€391 | |
| Gross operating margin | 9900 | €172,341 | €190,385 | +€18,044 | +10.5% |
| Operating profit (loss) | 9901 | €167,504 | €185,913 | +€18,409 | +11.0% |
| Financial income | 75/76B | €25 | €163 | +€138 | +548.4% |
| Recurring financial income | 75 | €25 | €163 | +€138 | +548.4% |
| Financial charges | 65/66B | €1,052 | €1,190 | +€138 | +13.1% |
| Recurring financial charges | 65 | €1,052 | €1,190 | +€138 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €166,477 | €184,886 | +€18,408 | +11.1% |
| Income taxes | 67/77 | €38,465 | €44,278 | +€5,812 | +15.1% |
| Profit (loss) for the period | 9904 | €128,012 | €140,608 | +€12,596 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €128,012 | €140,608 | +€12,596 | +9.8% |
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 11 October 2026 via checked.be.