Trimsalon Sissa: 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.
Trimsalon Sissa
Largest movements
- Tangible fixed assets +€11,278
up €11,278 (+34.8%), from €32,370 to €43,649
of which Other tangible fixed assets: +€15,586
- Deferred charges and accrued income -€6,579
down €6,579 (-86.4%), from €7,614 to €1,035
- Receivables within one year -€5,657
down €5,657 (-52.5%), from €10,785 to €5,128
of which Other amounts receivable: -€5,476
- Stocks and contracts -€3,000
no longer reported in 2025 (was €3,000)
- Intangible fixed assets +€1,772
new in 2025: €1,772
- Other debts +€46,278
up €46,278 (+1,215%), from €3,809 to €50,087
- Reserves -€21,660
down €21,660 (-92.1%), from €23,519 to €1,859
of which Distributable reserves: -€19,801
- Short-term financial debts -€19,246
no longer reported in 2025 (was €19,246)
- Profit (loss) carried forward -€6,137
new in 2025: -€6,137
- Current portion of long-term debt -€1,604
no longer reported in 2025 (was €1,604)
- Gross operating margin +€4,242
up €4,242 (+22.7%), from -€18,648 to -€14,406
- Other operating charges -€2,069
down €2,069 (-63.8%), from €3,243 to €1,174
- Depreciation +€1,635
up €1,635 (+18.2%), from €9,006 to €10,641
- Financial charges -€1,429
down €1,429 (-57.2%), from €2,495 to €1,067
- Taxes +€510
new in 2025: €510
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 | €67,917 | €65,126 | -€2,790 | -4.1% |
| Fixed assets | 21/28 | €32,370 | €45,421 | +€13,050 | +40.3% |
| Intangible fixed assets | 21 | - | €1,772 | +€1,772 | |
| Tangible fixed assets | 22/27 | €32,370 | €43,649 | +€11,278 | +34.8% |
| Land and buildings | 22 | €9,341 | €8,863 | -€479 | -5.1% |
| Plant, machinery and equipment | 23 | €3,946 | €6,135 | +€2,189 | +55.5% |
| Furniture and vehicles | 24 | €9,056 | €3,038 | -€6,019 | -66.5% |
| Other tangible fixed assets | 26 | €10,027 | €25,613 | +€15,586 | +155% |
| Current assets | 29/58 | €35,546 | €19,706 | -€15,840 | -44.6% |
| Stocks and contracts in progress | 3 | €3,000 | - | -€3,000 | |
| Stocks | 30/36 | €3,000 | - | -€3,000 | |
| Amounts receivable within one year | 40/41 | €10,785 | €5,128 | -€5,657 | -52.5% |
| Trade receivables | 40 | €4,157 | €3,976 | -€181 | -4.4% |
| Other amounts receivable | 41 | €6,627 | €1,152 | -€5,476 | -82.6% |
| Cash at bank and in hand | 54/58 | €14,148 | €13,543 | -€604 | -4.3% |
| Deferred charges and accrued income | 490/1 | €7,614 | €1,035 | -€6,579 | -86.4% |
| Total equity and liabilities | 10/49 | €67,917 | €65,126 | -€2,790 | -4.1% |
| Equity | 10/15 | €42,111 | €14,314 | -€27,797 | -66.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €23,519 | €1,859 | -€21,660 | -92.1% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €21,660 | €1,859 | -€19,801 | -91.4% |
| Profit (loss) carried forward | 14 | - | -€6,137 | -€6,137 | |
| Amounts payable | 17/49 | €25,805 | €50,812 | +€25,007 | +96.9% |
| Amounts payable within one year | 42/48 | €25,805 | €50,812 | +€25,007 | +96.9% |
| Current portion of amounts payable after more than one year | 42 | €1,604 | - | -€1,604 | |
| Financial debts | 43 | €19,246 | - | -€19,246 | |
| Credit institutions | 430/8 | €19,246 | - | -€19,246 | |
| Trade debts | 44 | €189 | €172 | -€17 | -9.0% |
| Suppliers | 440/4 | €189 | €172 | -€17 | -9.0% |
| Taxes, remuneration and social security | 45 | €957 | €553 | -€404 | -42.2% |
| Taxes | 450/3 | €957 | €553 | -€404 | -42.2% |
| Other amounts payable | 47/48 | €3,809 | €50,087 | +€46,278 | +1,215% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,006 | €10,641 | +€1,635 | +18.2% |
| Other operating charges | 640/8 | €3,243 | €1,174 | -€2,069 | -63.8% |
| Gross operating margin | 9900 | -€18,648 | -€14,406 | +€4,242 | +22.7% |
| Operating profit (loss) | 9901 | -€30,897 | -€26,222 | +€4,675 | +15.1% |
| Financial income | 75/76B | €57 | €1 | -€56 | -98.3% |
| Recurring financial income | 75 | €57 | €1 | -€56 | -98.3% |
| Financial charges | 65/66B | €2,495 | €1,067 | -€1,429 | -57.2% |
| Recurring financial charges | 65 | €2,495 | €1,067 | -€1,429 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | -€33,336 | -€27,288 | +€6,048 | +18.1% |
| Income taxes | 67/77 | - | €510 | +€510 | |
| Profit (loss) for the period | 9904 | -€33,336 | -€27,797 | +€5,538 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,336 | -€27,797 | +€5,538 | +16.6% |
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 29 October 2026 via checked.be.