SIGMA SOLUTIONS: 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.
SIGMA SOLUTIONS
Largest movements
- Cash -€17,427
down €17,427 (-41.9%), from €41,600 to €24,173
mainly Net result for the year (-€41,142) and Receivables within one year (-€1,985)
- Tangible fixed assets -€14,121
down €14,121 (-25.1%), from €56,289 to €42,168
of which Furniture and vehicles: -€10,426
- Profit (loss) carried forward -€41,142
down €41,142 (-54.2%), from -€75,874 to -€117,017
- Other debts +€9,278
up €9,278 (+25.1%), from €36,908 to €46,186
- Accrued charges and deferred income +€2,956
up €2,956, from €0 to €2,956
- Financial income +€6,514
up €6,514 (+562%), from €1,160 to €7,674
- Financial charges +€2,829
up €2,829 (+288%), from €984 to €3,813
- Gross operating margin +€1,438
up €1,438 (+4.6%), from -€31,368 to -€29,930
- Depreciation -€708
down €708 (-4.8%), from €14,829 to €14,121
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 | €291,147 | €261,584 | -€29,563 | -10.2% |
| Fixed assets | 21/28 | €56,289 | €42,168 | -€14,121 | -25.1% |
| Tangible fixed assets | 22/27 | €56,289 | €42,168 | -€14,121 | -25.1% |
| Plant, machinery and equipment | 23 | €19,343 | €15,648 | -€3,695 | -19.1% |
| Furniture and vehicles | 24 | €36,946 | €26,521 | -€10,426 | -28.2% |
| Current assets | 29/58 | €234,858 | €219,416 | -€15,442 | -6.6% |
| Amounts receivable within one year | 40/41 | €565 | €2,550 | +€1,985 | +351% |
| Other amounts receivable | 41 | €565 | €2,550 | +€1,985 | +351% |
| Current investments | 50/53 | €192,693 | €192,693 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,600 | €24,173 | -€17,427 | -41.9% |
| Total equity and liabilities | 10/49 | €291,147 | €261,584 | -€29,563 | -10.2% |
| Equity | 10/15 | €251,530 | €210,388 | -€41,142 | -16.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €308,855 | €308,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €103,855 | €103,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €103,855 | €103,855 | = | 0.0% |
| Distributable reserves | 133 | €205,000 | €205,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,874 | -€117,017 | -€41,142 | -54.2% |
| Amounts payable | 17/49 | €39,617 | €51,196 | +€11,580 | +29.2% |
| Amounts payable within one year | 42/48 | €39,617 | €48,240 | +€8,623 | +21.8% |
| Trade debts | 44 | €2,639 | €1,987 | -€653 | -24.7% |
| Suppliers | 440/4 | €2,639 | €1,987 | -€653 | -24.7% |
| Taxes, remuneration and social security | 45 | €70 | €67 | -€3 | -3.7% |
| Taxes | 450/3 | €67 | €67 | = | 0.0% |
| Remuneration and social security | 454/9 | €3 | €1 | -€3 | -82.0% |
| Other amounts payable | 47/48 | €36,908 | €46,186 | +€9,278 | +25.1% |
| Accrued charges and deferred income | 492/3 | €0 | €2,956 | +€2,956 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,829 | €14,121 | -€708 | -4.8% |
| Other operating charges | 640/8 | €836 | €822 | -€15 | -1.7% |
| Gross operating margin | 9900 | -€31,368 | -€29,930 | +€1,438 | +4.6% |
| Operating profit (loss) | 9901 | -€47,033 | -€44,872 | +€2,161 | +4.6% |
| Financial income | 75/76B | €1,160 | €7,674 | +€6,514 | +562% |
| Recurring financial income | 75 | €1,160 | €7,674 | +€6,514 | +562% |
| Financial charges | 65/66B | €984 | €3,813 | +€2,829 | +288% |
| Recurring financial charges | 65 | €984 | €3,813 | +€2,829 | +288% |
| Profit (loss) for the period before taxes | 9903 | -€46,857 | -€41,011 | +€5,846 | +12.5% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +2.7% |
| Profit (loss) for the period | 9904 | -€46,985 | -€41,142 | +€5,843 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,985 | -€41,142 | +€5,843 | +12.4% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.