Sira 33: 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.
Sira 33
Largest movements
- Receivables within one year -€6,482
down €6,482 (-39.3%), from €16,498 to €10,016
of which Trade receivables: -€7,491
- Cash +€3,131
up €3,131 (+33.2%), from €9,435 to €12,566
mainly Receivables within one year (+€6,482) and Depreciation (+€2,116)
- Stocks and contracts -€1,986
down €1,986 (-32.8%), from €6,045 to €4,059
- Deferred charges and accrued income +€720
up €720 (+16.9%), from €4,268 to €4,988
- Tangible fixed assets -€716
down €716 (-6.4%), from €11,174 to €10,459
of which Furniture and vehicles: -€1,012
- Trade debts -€4,215
down €4,215 (-44.6%), from €9,459 to €5,244
- Profit (loss) carried forward +€1,851
up €1,851 (+22.6%), from €8,198 to €10,049
- Other debts -€1,747
down €1,747 (-16.1%), from €10,854 to €9,107
- Tax, wage and social debts -€1,221
down €1,221 (-10.2%), from €11,910 to €10,689
of which Remuneration and social security: -€2,162
- Gross operating margin -€5,152
down €5,152 (-13.5%), from €38,057 to €32,904
- Taxes -€1,466
down €1,466 (-55.2%), from €2,656 to €1,190
- Financial charges +€1,146
up €1,146 (+463%), from €248 to €1,394
- Staff costs +€969
up €969 (+4.4%), from €22,002 to €22,971
- Other operating charges -€750
down €750 (-18.0%), from €4,162 to €3,412
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 | €47,421 | €42,089 | -€5,332 | -11.2% |
| Fixed assets | 21/28 | €11,174 | €10,459 | -€716 | -6.4% |
| Tangible fixed assets | 22/27 | €11,174 | €10,459 | -€716 | -6.4% |
| Plant, machinery and equipment | 23 | €1,714 | €2,088 | +€373 | +21.8% |
| Furniture and vehicles | 24 | €4,135 | €3,123 | -€1,012 | -24.5% |
| Other tangible fixed assets | 26 | €5,325 | €5,248 | -€77 | -1.4% |
| Current assets | 29/58 | €36,246 | €31,630 | -€4,617 | -12.7% |
| Stocks and contracts in progress | 3 | €6,045 | €4,059 | -€1,986 | -32.8% |
| Stocks | 30/36 | €6,045 | €4,059 | -€1,986 | -32.8% |
| Amounts receivable within one year | 40/41 | €16,498 | €10,016 | -€6,482 | -39.3% |
| Trade receivables | 40 | €16,498 | €9,007 | -€7,491 | -45.4% |
| Other amounts receivable | 41 | - | €1,009 | +€1,009 | |
| Cash at bank and in hand | 54/58 | €9,435 | €12,566 | +€3,131 | +33.2% |
| Deferred charges and accrued income | 490/1 | €4,268 | €4,988 | +€720 | +16.9% |
| Total equity and liabilities | 10/49 | €47,421 | €42,089 | -€5,332 | -11.2% |
| Equity | 10/15 | €15,198 | €17,049 | +€1,851 | +12.2% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,198 | €10,049 | +€1,851 | +22.6% |
| Amounts payable | 17/49 | €32,223 | €25,040 | -€7,183 | -22.3% |
| Amounts payable within one year | 42/48 | €32,223 | €25,040 | -€7,183 | -22.3% |
| Trade debts | 44 | €9,459 | €5,244 | -€4,215 | -44.6% |
| Suppliers | 440/4 | €9,459 | €5,244 | -€4,215 | -44.6% |
| Taxes, remuneration and social security | 45 | €11,910 | €10,689 | -€1,221 | -10.2% |
| Taxes | 450/3 | €4,452 | €5,393 | +€941 | +21.1% |
| Remuneration and social security | 454/9 | €7,459 | €5,297 | -€2,162 | -29.0% |
| Other amounts payable | 47/48 | €10,854 | €9,107 | -€1,747 | -16.1% |
| Remuneration, social security and pensions | 62 | €22,002 | €22,971 | +€969 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,091 | €2,116 | +€24 | +1.2% |
| Other operating charges | 640/8 | €4,162 | €3,412 | -€750 | -18.0% |
| Gross operating margin | 9900 | €38,057 | €32,904 | -€5,152 | -13.5% |
| Operating profit (loss) | 9901 | €9,802 | €4,406 | -€5,396 | -55.0% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €248 | €1,394 | +€1,146 | +463% |
| Recurring financial charges | 65 | €248 | €1,394 | +€1,146 | +463% |
| Profit (loss) for the period before taxes | 9903 | €9,554 | €3,041 | -€6,513 | -68.2% |
| Income taxes | 67/77 | €2,656 | €1,190 | -€1,466 | -55.2% |
| Profit (loss) for the period | 9904 | €6,898 | €1,851 | -€5,047 | -73.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,898 | €1,851 | -€5,047 | -73.2% |
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 30 October 2026 via checked.be.