SISERA GROEP: 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.
SISERA GROEP
Largest movements
- Tangible fixed assets +€992,257
up €992,257 (+66.8%), from €1.5m to €2.5m
- Stocks and contracts +€765,943
new in 2025: €765,943
- Receivables within one year +€288,289
up €288,289 (+105%), from €274,176 to €562,465
of which Other amounts receivable: +€280,665
- Receivables after one year -€56,007
down €56,007 (-13.7%), from €409,814 to €353,807
- Contributions +€1.0m
up €1.0m (+65.8%), from €1.6m to €2.6m
- Other debts +€951,379
up €951,379 (+5,421%), from €17,550 to €968,930
- Debts after one year -€60,222
down €60,222 (-14.2%), from €424,483 to €364,261
- Trade debts +€47,089
up €47,089 (+73.6%), from €63,971 to €111,060
- Other operating charges +€22,143
up €22,143 (+237%), from €9,343 to €31,486
- Gross operating margin +€16,832
up €16,832 (+21.4%), from €78,769 to €95,600
- Financial charges -€2,366
down €2,366 (-13.7%), from €17,291 to €14,925
- Financial income -€1,718
down €1,718 (-10.8%), from €15,883 to €14,165
- Taxes -€1,332
down €1,332 (-24.7%), from €5,384 to €4,052
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 | €2,169,782 | €4,162,433 | +€2.0m | +91.8% |
| Fixed assets | 21/28 | €1,485,388 | €2,477,645 | +€992,257 | +66.8% |
| Tangible fixed assets | 22/27 | €1,485,388 | €2,477,645 | +€992,257 | +66.8% |
| Land and buildings | 22 | €1,485,388 | €2,477,645 | +€992,257 | +66.8% |
| Current assets | 29/58 | €684,394 | €1,684,788 | +€1.0m | +146% |
| Amounts receivable after more than one year | 29 | €409,814 | €353,807 | -€56,007 | -13.7% |
| Other amounts receivable | 291 | €409,814 | €353,807 | -€56,007 | -13.7% |
| Stocks and contracts in progress | 3 | - | €765,943 | +€765,943 | |
| Stocks | 30/36 | - | €765,943 | +€765,943 | |
| Amounts receivable within one year | 40/41 | €274,176 | €562,465 | +€288,289 | +105% |
| Trade receivables | 40 | - | €7,624 | +€7,624 | |
| Other amounts receivable | 41 | €274,176 | €554,841 | +€280,665 | +102% |
| Cash at bank and in hand | 54/58 | €404 | €2,574 | +€2,169 | +537% |
| Total equity and liabilities | 10/49 | €2,169,782 | €4,162,433 | +€2.0m | +91.8% |
| Equity | 10/15 | €1,594,788 | €2,644,645 | +€1.0m | +65.8% |
| Contributions | 10/11 | €1,579,650 | €2,619,650 | +€1.0m | +65.8% |
| Reserves | 13 | €13,240 | €13,240 | = | 0.0% |
| Distributable reserves | 133 | €13,240 | €13,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,898 | €11,755 | +€9,857 | +519% |
| Amounts payable | 17/49 | €574,994 | €1,517,788 | +€942,794 | +164% |
| Amounts payable after more than one year | 17 | €424,483 | €364,261 | -€60,222 | -14.2% |
| Financial debts | 170/4 | €424,483 | €364,261 | -€60,222 | -14.2% |
| Amounts payable within one year | 42/48 | €150,511 | €1,153,528 | +€1.0m | +666% |
| Current portion of amounts payable after more than one year | 42 | €57,098 | €64,221 | +€7,122 | +12.5% |
| Trade debts | 44 | €63,971 | €111,060 | +€47,089 | +73.6% |
| Suppliers | 440/4 | €63,971 | €111,060 | +€47,089 | +73.6% |
| Taxes, remuneration and social security | 45 | €11,892 | €9,317 | -€2,574 | -21.6% |
| Taxes | 450/3 | €11,892 | €9,317 | -€2,574 | -21.6% |
| Other amounts payable | 47/48 | €17,550 | €968,930 | +€951,379 | +5,421% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,394 | €49,445 | +€51 | +0.1% |
| Other operating charges | 640/8 | €9,343 | €31,486 | +€22,143 | +237% |
| Gross operating margin | 9900 | €78,769 | €95,600 | +€16,832 | +21.4% |
| Operating profit (loss) | 9901 | €20,032 | €14,669 | -€5,363 | -26.8% |
| Financial income | 75/76B | €15,883 | €14,165 | -€1,718 | -10.8% |
| Recurring financial income | 75 | €15,883 | €14,165 | -€1,718 | -10.8% |
| Financial charges | 65/66B | €17,291 | €14,925 | -€2,366 | -13.7% |
| Recurring financial charges | 65 | €17,291 | €14,925 | -€2,366 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €18,624 | €13,909 | -€4,715 | -25.3% |
| Income taxes | 67/77 | €5,384 | €4,052 | -€1,332 | -24.7% |
| Profit (loss) for the period | 9904 | €13,240 | €9,857 | -€3,383 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,240 | €9,857 | -€3,383 | -25.6% |
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 16 October 2026 via checked.be.