AV SIRIUS: 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.
AV SIRIUS
Largest movements
- Cash -€63,111
down €63,111 (-21.0%), from €299,943 to €236,832
mainly Contributions, distributions and other (-€172,416) and Tax, wage and social debts (-€1,871)
- Receivables after one year -€4,545
down €4,545 (-83.6%), from €5,435 to €890
- Receivables within one year -€4,022
down €4,022 (-13.7%), from €29,454 to €25,432
of which Trade receivables: -€7,697
- Reserves -€77,004
down €77,004 (-53.8%), from €143,100 to €66,096
- Other debts +€7,443
up €7,443 (+4.5%), from €165,132 to €172,575
- Gross operating margin -€26,819
down €26,819 (-17.9%), from €150,157 to €123,337
- Taxes -€11,783
down €11,783 (-30.6%), from €38,505 to €26,722
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 | €343,665 | €272,180 | -€71,484 | -20.8% |
| Fixed assets | 21/28 | €6,186 | €5,141 | -€1,045 | -16.9% |
| Tangible fixed assets | 22/27 | €5,918 | €4,873 | -€1,045 | -17.7% |
| Plant, machinery and equipment | 23 | €1,831 | €1,890 | +€59 | +3.2% |
| Furniture and vehicles | 24 | €4,086 | €2,982 | -€1,104 | -27.0% |
| Financial fixed assets | 28 | €268 | €268 | = | 0.0% |
| Current assets | 29/58 | €337,479 | €267,039 | -€70,439 | -20.9% |
| Amounts receivable after more than one year | 29 | €5,435 | €890 | -€4,545 | -83.6% |
| Other amounts receivable | 291 | €5,435 | €890 | -€4,545 | -83.6% |
| Amounts receivable within one year | 40/41 | €29,454 | €25,432 | -€4,022 | -13.7% |
| Trade receivables | 40 | €23,741 | €16,045 | -€7,697 | -32.4% |
| Other amounts receivable | 41 | €5,713 | €9,387 | +€3,675 | +64.3% |
| Cash at bank and in hand | 54/58 | €299,943 | €236,832 | -€63,111 | -21.0% |
| Deferred charges and accrued income | 490/1 | €2,647 | €3,886 | +€1,239 | +46.8% |
| Total equity and liabilities | 10/49 | €343,665 | €272,180 | -€71,484 | -20.8% |
| Equity | 10/15 | €161,700 | €84,696 | -€77,004 | -47.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,100 | €66,096 | -€77,004 | -53.8% |
| Distributable reserves | 133 | €143,100 | €66,096 | -€77,004 | -53.8% |
| Amounts payable | 17/49 | €181,965 | €187,485 | +€5,520 | +3.0% |
| Amounts payable within one year | 42/48 | €181,965 | €187,485 | +€5,520 | +3.0% |
| Trade debts | 44 | €4,352 | €4,299 | -€52 | -1.2% |
| Suppliers | 440/4 | €4,352 | €4,299 | -€52 | -1.2% |
| Taxes, remuneration and social security | 45 | €12,481 | €10,611 | -€1,871 | -15.0% |
| Taxes | 450/3 | €12,481 | €10,611 | -€1,871 | -15.0% |
| Other amounts payable | 47/48 | €165,132 | €172,575 | +€7,443 | +4.5% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,938 | €2,466 | +€528 | +27.2% |
| Other operating charges | 640/8 | €659 | €168 | -€491 | -74.5% |
| Gross operating margin | 9900 | €150,157 | €123,337 | -€26,819 | -17.9% |
| Operating profit (loss) | 9901 | €147,559 | €120,703 | -€26,856 | -18.2% |
| Financial income | 75/76B | €2,158 | €1,749 | -€409 | -19.0% |
| Recurring financial income | 75 | €2,158 | €1,748 | -€410 | -19.0% |
| Non-recurring financial income | 76B | - | €0 | +€0 | |
| Financial charges | 65/66B | €405 | €317 | -€88 | -21.6% |
| Recurring financial charges | 65 | €405 | €317 | -€88 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €149,312 | €122,135 | -€27,177 | -18.2% |
| Income taxes | 67/77 | €38,505 | €26,722 | -€11,783 | -30.6% |
| Profit (loss) for the period | 9904 | €110,807 | €95,412 | -€15,395 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €110,807 | €95,412 | -€15,395 | -13.9% |
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.