CIRIUS: 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.
CIRIUS
Largest movements
- Receivables within one year +€5,970
up €5,970, from €0 to €5,970
- Cash -€1,322
down €1,322 (-58.3%), from €2,266 to €944
mainly Receivables within one year (-€5,970) and Net result for the year (-€1,868)
- Other debts +€6,191
up €6,191 (+8.7%), from €71,076 to €77,268
- Profit (loss) carried forward -€1,868
down €1,868 (-2.4%), from -€78,610 to -€80,478
- Trade debts +€1,260
up €1,260 (+384%), from €328 to €1,587
- Tax, wage and social debts -€935
down €935 (-66.3%), from €1,412 to €477
- Gross operating margin -€10,807
down €10,807, from €9,422 to -€1,385
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 | €2,266 | €6,914 | +€4,648 | +205% |
| Current assets | 29/58 | €2,266 | €6,914 | +€4,648 | +205% |
| Amounts receivable within one year | 40/41 | €0 | €5,970 | +€5,970 | |
| Trade receivables | 40 | €0 | €5,970 | +€5,970 | |
| Cash at bank and in hand | 54/58 | €2,266 | €944 | -€1,322 | -58.3% |
| Total equity and liabilities | 10/49 | €2,266 | €6,914 | +€4,648 | +205% |
| Equity | 10/15 | -€70,550 | -€72,418 | -€1,868 | -2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,610 | -€80,478 | -€1,868 | -2.4% |
| Amounts payable | 17/49 | €72,816 | €79,332 | +€6,515 | +8.9% |
| Amounts payable within one year | 42/48 | €72,816 | €79,332 | +€6,515 | +8.9% |
| Trade debts | 44 | €328 | €1,587 | +€1,260 | +384% |
| Suppliers | 440/4 | €328 | €1,587 | +€1,260 | +384% |
| Taxes, remuneration and social security | 45 | €1,412 | €477 | -€935 | -66.3% |
| Taxes | 450/3 | €1,412 | €477 | -€935 | -66.3% |
| Other amounts payable | 47/48 | €71,076 | €77,268 | +€6,191 | +8.7% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €9,422 | -€1,385 | -€10,807 | |
| Operating profit (loss) | 9901 | €8,971 | -€1,850 | -€10,821 | |
| Financial charges | 65/66B | - | €18 | +€18 | |
| Recurring financial charges | 65 | - | €18 | +€18 | |
| Profit (loss) for the period before taxes | 9903 | €8,971 | -€1,868 | -€10,839 | |
| Profit (loss) for the period | 9904 | €8,971 | -€1,868 | -€10,839 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,971 | -€1,868 | -€10,839 |
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 18 October 2026 via checked.be.