SIRA: 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.
SIRA
Largest movements
- Tangible fixed assets -€5,853
no longer reported in 2025 (was €5,853)
of which Plant, machinery and equipment: -€5,357
- Intangible fixed assets -€477
no longer reported in 2025 (was €477)
- Deferred charges and accrued income -€237
no longer reported in 2025 (was €237)
- Profit (loss) carried forward -€6,529
down €6,529 (-23.6%), from -€27,673 to -€34,203
- Tax, wage and social debts -€949
no longer reported in 2025 (was €949)
of which Taxes: -€693
- Other debts +€911
up €911 (+3.9%), from €23,291 to €24,203
- Gross operating margin -€3,691
down €3,691, from €3,492 to -€199
- Depreciation -€2,651
no longer reported in 2025 (was €2,651)
- Other operating charges -€751
no longer reported in 2025 (was €751)
- Financial charges -€573
no longer reported in 2025 (was €573)
- Staff costs -€385
no longer reported in 2025 (was €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.
Cash bridge derived
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 | €6,567 | - | -€6,567 | |
| Fixed assets | 21/28 | €6,330 | - | -€6,330 | |
| Intangible fixed assets | 21 | €477 | - | -€477 | |
| Tangible fixed assets | 22/27 | €5,853 | - | -€5,853 | |
| Plant, machinery and equipment | 23 | €5,357 | - | -€5,357 | |
| Furniture and vehicles | 24 | €496 | - | -€496 | |
| Current assets | 29/58 | €237 | - | -€237 | |
| Deferred charges and accrued income | 490/1 | €237 | - | -€237 | |
| Total equity and liabilities | 10/49 | €6,567 | - | -€6,567 | |
| Equity | 10/15 | -€17,673 | -€24,203 | -€6,529 | -36.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,673 | -€34,203 | -€6,529 | -23.6% |
| Amounts payable | 17/49 | €24,241 | €24,203 | -€38 | -0.2% |
| Amounts payable within one year | 42/48 | €24,241 | €24,203 | -€38 | -0.2% |
| Taxes, remuneration and social security | 45 | €949 | - | -€949 | |
| Taxes | 450/3 | €693 | - | -€693 | |
| Remuneration and social security | 454/9 | €257 | - | -€257 | |
| Other amounts payable | 47/48 | €23,291 | €24,203 | +€911 | +3.9% |
| Remuneration, social security and pensions | 62 | €385 | - | -€385 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,651 | - | -€2,651 | |
| Other operating charges | 640/8 | €751 | - | -€751 | |
| Non-recurring operating charges | 66A | - | €6,330 | +€6,330 | |
| Gross operating margin | 9900 | €3,492 | -€199 | -€3,691 | |
| Operating profit (loss) | 9901 | -€295 | -€6,529 | -€6,235 | -2116.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €573 | - | -€573 | |
| Recurring financial charges | 65 | €573 | - | -€573 | |
| Profit (loss) for the period before taxes | 9903 | -€867 | -€6,529 | -€5,662 | -652.9% |
| Profit (loss) for the period | 9904 | -€867 | -€6,529 | -€5,662 | -652.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€867 | -€6,529 | -€5,662 | -652.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.