Sybam: 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.
Sybam
Largest movements
- Cash +€22,584
up €22,584 (+607.4%), from €3,718 to €26,302
mainly Net result for the year (+€36,744) and Depreciation (+€9,866)
- Tangible fixed assets -€9,866
down €9,866 (-31.4%), from €31,391 to €21,525
of which Furniture and vehicles: -€8,724
- Profit (loss) carried forward +€36,744
up €36,744, from -€28,746 to €7,998
- Other debts -€26,731
down €26,731 (-93.8%), from €28,497 to €1,766
- Debts after one year -€8,339
down €8,339 (-48.9%), from €17,046 to €8,708
- Tax, wage and social debts +€7,377
up €7,377 (+394.1%), from €1,872 to €9,249
- Trade debts +€3,663
up €3,663 (+383.6%), from €955 to €4,617
- Gross operating margin +€44,330
up €44,330 (+546.8%), from €8,107 to €52,437
- Taxes +€2,687
up €2,687 (+2418.7%), from €111 to €2,798
- Other operating charges +€1,120
up €1,120 (+154.3%), from €726 to €1,847
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 | €35,109 | €48,177 | +€13,068 | +37.2% |
| Fixed assets | 21/28 | €31,391 | €21,525 | -€9,866 | -31.4% |
| Tangible fixed assets | 22/27 | €31,391 | €21,525 | -€9,866 | -31.4% |
| Plant, machinery and equipment | 23 | €1,604 | €1,061 | -€542 | -33.8% |
| Furniture and vehicles | 24 | €24,989 | €16,265 | -€8,724 | -34.9% |
| Other tangible fixed assets | 26 | €4,798 | €4,198 | -€600 | -12.5% |
| Current assets | 29/58 | €3,718 | €26,652 | +€22,934 | +616.8% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,718 | €26,302 | +€22,584 | +607.4% |
| Deferred charges and accrued income | 490/1 | - | €350 | +€350 | |
| Total equity and liabilities | 10/49 | €35,109 | €48,177 | +€13,068 | +37.2% |
| Equity | 10/15 | -€21,246 | €15,498 | +€36,744 | |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,746 | €7,998 | +€36,744 | |
| Amounts payable | 17/49 | €56,355 | €32,679 | -€23,676 | -42.0% |
| Amounts payable after more than one year | 17 | €17,046 | €8,708 | -€8,339 | -48.9% |
| Financial debts | 170/4 | €17,046 | €8,708 | -€8,339 | -48.9% |
| Amounts payable within one year | 42/48 | €39,308 | €23,971 | -€15,337 | -39.0% |
| Current portion of amounts payable after more than one year | 42 | €7,985 | €8,339 | +€354 | +4.4% |
| Trade debts | 44 | €955 | €4,617 | +€3,663 | +383.6% |
| Suppliers | 440/4 | €955 | €4,617 | +€3,663 | +383.6% |
| Taxes, remuneration and social security | 45 | €1,872 | €9,249 | +€7,377 | +394.1% |
| Taxes | 450/3 | €1,872 | €9,249 | +€7,377 | +394.1% |
| Other amounts payable | 47/48 | €28,497 | €1,766 | -€26,731 | -93.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,878 | €9,866 | -€12 | -0.1% |
| Other operating charges | 640/8 | €726 | €1,847 | +€1,120 | +154.3% |
| Gross operating margin | 9900 | €8,107 | €52,437 | +€44,330 | +546.8% |
| Operating profit (loss) | 9901 | -€2,498 | €40,725 | +€43,222 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,371 | €1,182 | -€189 | -13.8% |
| Recurring financial charges | 65 | €1,371 | €1,182 | -€189 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,868 | €39,543 | +€43,411 | |
| Income taxes | 67/77 | €111 | €2,798 | +€2,687 | +2418.7% |
| Profit (loss) for the period | 9904 | -€3,979 | €36,744 | +€40,723 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,979 | €36,744 | +€40,723 |
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 10 October 2026 via checked.be.