Cirus: 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.
Cirus
Largest movements
- Receivables within one year +€36,498
up €36,498 (+30.9%), from €117,983 to €154,481
of which Trade receivables: +€56,342
- Cash +€3,697
up €3,697 (+3.2%), from €117,272 to €120,969
mainly Net result for the year (+€72,328) and Tax, wage and social debts (+€25,193)
- Tax, wage and social debts +€25,193
up €25,193 (+111%), from €22,632 to €47,824
- Accrued charges and deferred income -€16,144
down €16,144 (-96.9%), from €16,656 to €512
- Trade debts +€13,834
up €13,834 (+12.9%), from €107,308 to €121,142
- Profit (loss) carried forward +€13,505
up €13,505 (+15.0%), from €90,184 to €103,689
- Other debts +€5,302
up €5,302 (+535%), from €992 to €6,294
- Other operating charges -€49,187
down €49,187 (-99.6%), from €49,397 to €210
- Taxes +€11,095
up €11,095 (+116%), from €9,571 to €20,666
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 | €238,771 | €280,460 | +€41,689 | +17.5% |
| Fixed assets | 21/28 | €3,516 | €5,011 | +€1,495 | +42.5% |
| Tangible fixed assets | 22/27 | €3,216 | €4,711 | +€1,495 | +46.5% |
| Plant, machinery and equipment | 23 | €3,216 | €3,282 | +€66 | +2.0% |
| Furniture and vehicles | 24 | - | €1,429 | +€1,429 | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €235,255 | €275,449 | +€40,194 | +17.1% |
| Amounts receivable within one year | 40/41 | €117,983 | €154,481 | +€36,498 | +30.9% |
| Trade receivables | 40 | €53,139 | €109,481 | +€56,342 | +106% |
| Other amounts receivable | 41 | €64,844 | €45,000 | -€19,844 | -30.6% |
| Cash at bank and in hand | 54/58 | €117,272 | €120,969 | +€3,697 | +3.2% |
| Total equity and liabilities | 10/49 | €238,771 | €280,460 | +€41,689 | +17.5% |
| Equity | 10/15 | €91,184 | €104,689 | +€13,505 | +14.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,184 | €103,689 | +€13,505 | +15.0% |
| Amounts payable | 17/49 | €147,587 | €175,772 | +€28,184 | +19.1% |
| Amounts payable within one year | 42/48 | €130,931 | €175,260 | +€44,328 | +33.9% |
| Trade debts | 44 | €107,308 | €121,142 | +€13,834 | +12.9% |
| Suppliers | 440/4 | €107,308 | €121,142 | +€13,834 | +12.9% |
| Taxes, remuneration and social security | 45 | €22,632 | €47,824 | +€25,193 | +111% |
| Taxes | 450/3 | €22,632 | €47,824 | +€25,193 | +111% |
| Other amounts payable | 47/48 | €992 | €6,294 | +€5,302 | +535% |
| Accrued charges and deferred income | 492/3 | €16,656 | €512 | -€16,144 | -96.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,095 | €1,577 | +€482 | +44.0% |
| Other operating charges | 640/8 | €49,397 | €210 | -€49,187 | -99.6% |
| Gross operating margin | 9900 | €95,086 | €95,262 | +€176 | +0.2% |
| Operating profit (loss) | 9901 | €44,594 | €93,475 | +€48,881 | +110% |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €749 | €482 | -€268 | -35.7% |
| Recurring financial charges | 65 | €749 | €482 | -€268 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €43,845 | €92,994 | +€49,149 | +112% |
| Income taxes | 67/77 | €9,571 | €20,666 | +€11,095 | +116% |
| Profit (loss) for the period | 9904 | €34,274 | €72,328 | +€38,054 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €34,274 | €72,328 | +€38,054 | +111% |
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 15 October 2026 via checked.be.