A.D. SIRA: 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.
A.D. SIRA
Largest movements
- Tangible fixed assets -€6,183
down €6,183 (-25.7%), from €24,060 to €17,877
of which Furniture and vehicles: -€6,183
- Receivables within one year +€2,748
up €2,748 (+13.7%), from €20,114 to €22,862
- Cash -€2,588
down €2,588 (-87.9%), from €2,945 to €357
- Debts after one year -€12,045
down €12,045 (-48.7%), from €24,739 to €12,694
- Current portion of long-term debt +€6,022
new in 2025: €6,022
- Turnover -€18,526
no longer reported in 2025 (was €18,526)
- Purchases and services -€13,107
no longer reported in 2025 (was €13,107)
- Gross operating margin -€3,239
down €3,239 (-30.5%), from €10,626 to €7,387
- Taxes -€2,308
no longer reported in 2025 (was €2,308)
- Depreciation -€1,306
down €1,306 (-17.4%), from €7,489 to €6,183
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,119 | €41,096 | -€6,022 | -12.8% |
| Fixed assets | 21/28 | €24,060 | €17,877 | -€6,183 | -25.7% |
| Tangible fixed assets | 22/27 | €24,060 | €17,877 | -€6,183 | -25.7% |
| Plant, machinery and equipment | 23 | €1,594 | €1,594 | = | 0.0% |
| Furniture and vehicles | 24 | €22,466 | €16,283 | -€6,183 | -27.5% |
| Current assets | 29/58 | €23,059 | €23,219 | +€160 | +0.7% |
| Amounts receivable within one year | 40/41 | €20,114 | €22,862 | +€2,748 | +13.7% |
| Other amounts receivable | 41 | €20,114 | €22,862 | +€2,748 | +13.7% |
| Cash at bank and in hand | 54/58 | €2,945 | €357 | -€2,588 | -87.9% |
| Total equity and liabilities | 10/49 | €47,119 | €41,096 | -€6,022 | -12.8% |
| Equity | 10/15 | €22,379 | €22,379 | = | 0.0% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €66 | €66 | = | 0.0% |
| Non-distributable reserves | 130/1 | €66 | €66 | = | 0.0% |
| Reserves not available under the articles | 1311 | €66 | €66 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,113 | €22,113 | = | 0.0% |
| Amounts payable | 17/49 | €24,739 | €18,717 | -€6,022 | -24.3% |
| Amounts payable after more than one year | 17 | €24,739 | €12,694 | -€12,045 | -48.7% |
| Financial debts | 170/4 | €24,739 | €12,694 | -€12,045 | -48.7% |
| Amounts payable within one year | 42/48 | - | €6,022 | +€6,022 | |
| Current portion of amounts payable after more than one year | 42 | - | €6,022 | +€6,022 | |
| Turnover | 70 | €18,526 | - | -€18,526 | |
| Goods, raw materials, services and sundry goods | 60/61 | €13,107 | - | -€13,107 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,489 | €6,183 | -€1,306 | -17.4% |
| Other operating charges | 640/8 | €1,299 | €1,014 | -€285 | -21.9% |
| Gross operating margin | 9900 | €10,626 | €7,387 | -€3,239 | -30.5% |
| Operating profit (loss) | 9901 | €1,838 | €190 | -€1,648 | -89.7% |
| Financial income | 75/76B | €1,074 | - | -€1,074 | |
| Recurring financial income | 75 | €1,074 | - | -€1,074 | |
| Financial charges | 65/66B | €552 | €190 | -€362 | -65.6% |
| Recurring financial charges | 65 | €552 | €190 | -€362 | -65.6% |
| Profit (loss) for the period before taxes | 9903 | €2,360 | - | -€2,360 | |
| Income taxes | 67/77 | €2,308 | - | -€2,308 | |
| Profit (loss) for the period | 9904 | €52 | - | -€52 | |
| Profit (loss) for the period to be appropriated | 9905 | €52 | - | -€52 |
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 20 October 2026 via checked.be.