U SISI: 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.
U SISI
Largest movements
- Cash -€7,019
down €7,019 (-56.1%), from €12,504 to €5,484
mainly Trade debts (-€20,897) and Stocks and contracts (-€6,952)
- Stocks and contracts +€6,952
up €6,952 (+162%), from €4,281 to €11,234
- Tangible fixed assets -€3,396
down €3,396 (-11.1%), from €30,730 to €27,334
- Intangible fixed assets -€1,700
down €1,700 (-10.8%), from €15,708 to €14,008
- Trade debts -€20,897
down €20,897 (-49.8%), from €41,991 to €21,093
- Reserves +€9,000
up €9,000 (+90.0%), from €10,000 to €19,000
- Tax, wage and social debts +€3,569
up €3,569 (+45.3%), from €7,879 to €11,448
of which Taxes: +€4,169
- Other debts +€2,140
up €2,140 (+147%), from €1,459 to €3,598
- Gross operating margin +€1,872
up €1,872 (+10.0%), from €18,787 to €20,659
- Financial charges +€1,328
up €1,328 (+214%), from €622 to €1,949
- Depreciation +€1,246
up €1,246 (+32.4%), from €3,850 to €5,096
- Taxes -€553
down €553 (-13.8%), from €4,000 to €3,447
- Financial income -€391
down €391 (-71.5%), from €546 to €156
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 | €67,357 | €61,657 | -€5,700 | -8.5% |
| Fixed assets | 21/28 | €46,439 | €41,342 | -€5,096 | -11.0% |
| Intangible fixed assets | 21 | €15,708 | €14,008 | -€1,700 | -10.8% |
| Tangible fixed assets | 22/27 | €30,730 | €27,334 | -€3,396 | -11.1% |
| Plant, machinery and equipment | 23 | €30,730 | €27,334 | -€3,396 | -11.1% |
| Current assets | 29/58 | €20,918 | €20,315 | -€603 | -2.9% |
| Stocks and contracts in progress | 3 | €4,281 | €11,234 | +€6,952 | +162% |
| Stocks | 30/36 | €4,281 | €11,234 | +€6,952 | +162% |
| Amounts receivable within one year | 40/41 | €4,133 | €3,597 | -€536 | -13.0% |
| Trade receivables | 40 | €4,133 | €3,597 | -€536 | -13.0% |
| Cash at bank and in hand | 54/58 | €12,504 | €5,484 | -€7,019 | -56.1% |
| Total equity and liabilities | 10/49 | €67,357 | €61,657 | -€5,700 | -8.5% |
| Equity | 10/15 | €16,028 | €25,517 | +€9,489 | +59.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €19,000 | +€9,000 | +90.0% |
| Distributable reserves | 133 | €10,000 | €19,000 | +€9,000 | +90.0% |
| Profit (loss) carried forward | 14 | €28 | €517 | +€489 | +1,741% |
| Amounts payable | 17/49 | €51,329 | €36,140 | -€15,189 | -29.6% |
| Amounts payable within one year | 42/48 | €51,329 | €36,140 | -€15,189 | -29.6% |
| Trade debts | 44 | €41,991 | €21,093 | -€20,897 | -49.8% |
| Suppliers | 440/4 | €41,991 | €21,093 | -€20,897 | -49.8% |
| Taxes, remuneration and social security | 45 | €7,879 | €11,448 | +€3,569 | +45.3% |
| Taxes | 450/3 | €6,379 | €10,548 | +€4,169 | +65.3% |
| Remuneration and social security | 454/9 | €1,500 | €900 | -€600 | -40.0% |
| Other amounts payable | 47/48 | €1,459 | €3,598 | +€2,140 | +147% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,850 | €5,096 | +€1,246 | +32.4% |
| Gross operating margin | 9900 | €18,787 | €20,659 | +€1,872 | +10.0% |
| Operating profit (loss) | 9901 | €14,936 | €15,563 | +€627 | +4.2% |
| Financial income | 75/76B | €546 | €156 | -€391 | -71.5% |
| Recurring financial income | 75 | €546 | €156 | -€391 | -71.5% |
| Financial charges | 65/66B | €622 | €1,949 | +€1,328 | +214% |
| Recurring financial charges | 65 | €622 | €1,949 | +€1,328 | +214% |
| Profit (loss) for the period before taxes | 9903 | €14,861 | €13,769 | -€1,092 | -7.3% |
| Income taxes | 67/77 | €4,000 | €3,447 | -€553 | -13.8% |
| Profit (loss) for the period | 9904 | €10,861 | €10,322 | -€539 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,861 | €10,322 | -€539 | -5.0% |
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 19 October 2026 via checked.be.