Sinirium: what changed
Two fiscal 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.
Sinirium
Largest movements
- Tangible fixed assets +€37,276
new in 2025: €37,276
of which Furniture and vehicles: +€33,460
- Cash +€10,176
up €10,176 (+21.5%), from €47,428 to €57,604
mainly Net result for the year (+€40,257) and Debts after one year (+€10,000)
- Receivables within one year +€1,251
up €1,251 (+10.8%), from €11,611 to €12,862
- Reserves +€40,257
up €40,257 (+124.3%), from €32,397 to €72,654
- Debts after one year +€10,000
new in 2025: €10,000
- Other debts +€1,730
up €1,730 (+812.3%), from €213 to €1,943
- Trade debts -€1,604
down €1,604 (-55.9%), from €2,868 to €1,264
- Accrued charges and deferred income -€1,481
down €1,481 (-76.5%), from €1,935 to €454
- Gross operating margin +€19,752
up €19,752 (+47.7%), from €41,425 to €61,177
- Depreciation +€8,756
new in 2025: €8,756
- Taxes +€2,494
up €2,494 (+28.1%), from €8,882 to €11,376
- Financial charges +€662
up €662 (+551466.7%), from €0 to €662
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.
Cash bridge derived
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 | €59,512 | €109,200 | +€49,688 | +83.5% |
| Fixed assets | 21/28 | - | €37,276 | +€37,276 | |
| Tangible fixed assets | 22/27 | - | €37,276 | +€37,276 | |
| Plant, machinery and equipment | 23 | - | €3,816 | +€3,816 | |
| Furniture and vehicles | 24 | - | €33,460 | +€33,460 | |
| Current assets | 29/58 | €59,512 | €71,925 | +€12,413 | +20.9% |
| Amounts receivable within one year | 40/41 | €11,611 | €12,862 | +€1,251 | +10.8% |
| Trade receivables | 40 | €11,611 | €12,862 | +€1,251 | +10.8% |
| Cash at bank and in hand | 54/58 | €47,428 | €57,604 | +€10,176 | +21.5% |
| Deferred charges and accrued income | 490/1 | €473 | €1,458 | +€985 | +208.3% |
| Total equity and liabilities | 10/49 | €59,512 | €109,200 | +€49,688 | +83.5% |
| Equity | 10/15 | €36,397 | €76,654 | +€40,257 | +110.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €32,397 | €72,654 | +€40,257 | +124.3% |
| Distributable reserves | 133 | €32,397 | €72,654 | +€40,257 | +124.3% |
| Amounts payable | 17/49 | €23,115 | €32,547 | +€9,431 | +40.8% |
| Amounts payable after more than one year | 17 | - | €10,000 | +€10,000 | |
| Financial debts | 170/4 | - | €10,000 | +€10,000 | |
| Amounts payable within one year | 42/48 | €21,180 | €22,093 | +€912 | +4.3% |
| Trade debts | 44 | €2,868 | €1,264 | -€1,604 | -55.9% |
| Suppliers | 440/4 | €2,868 | €1,264 | -€1,604 | -55.9% |
| Taxes, remuneration and social security | 45 | €18,099 | €18,886 | +€787 | +4.3% |
| Taxes | 450/3 | €16,075 | €17,593 | +€1,517 | +9.4% |
| Remuneration and social security | 454/9 | €2,024 | €1,293 | -€731 | -36.1% |
| Other amounts payable | 47/48 | €213 | €1,943 | +€1,730 | +812.3% |
| Accrued charges and deferred income | 492/3 | €1,935 | €454 | -€1,481 | -76.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,756 | +€8,756 | |
| Other operating charges | 640/8 | €192 | €126 | -€66 | -34.4% |
| Gross operating margin | 9900 | €41,425 | €61,177 | +€19,752 | +47.7% |
| Operating profit (loss) | 9901 | €41,233 | €52,295 | +€11,062 | +26.8% |
| Financial income | 75/76B | €46 | €0 | -€46 | -100.0% |
| Recurring financial income | 75 | €46 | €0 | -€46 | -100.0% |
| Financial charges | 65/66B | €0 | €662 | +€662 | +551466.7% |
| Recurring financial charges | 65 | €0 | €662 | +€662 | +551466.7% |
| Profit (loss) for the period before taxes | 9903 | €41,279 | €51,633 | +€10,354 | +25.1% |
| Income taxes | 67/77 | €8,882 | €11,376 | +€2,494 | +28.1% |
| Profit (loss) for the period | 9904 | €32,397 | €40,257 | +€7,860 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,397 | €40,257 | +€7,860 | +24.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.