Sira Group: 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 Group
Largest movements
- Cash +€86,774
up €86,774 (+49.0%), from €177,034 to €263,808
mainly Other debts (+€151,961) and Net result for the year (+€64,743)
- Receivables within one year +€13,545
up €13,545 (+44.0%), from €30,755 to €44,300
of which Trade receivables: +€29,848
- Tangible fixed assets -€4,646
down €4,646 (-18.9%), from €24,625 to €19,979
of which Plant, machinery and equipment: -€2,988
- Other debts +€151,961
up €151,961 (+339%), from €44,771 to €196,732
- Reserves -€102,886
down €102,886 (-61.4%), from €167,630 to €64,743
- Trade debts +€30,023
up €30,023 (+288%), from €10,416 to €40,439
- Tax, wage and social debts +€16,510
up €16,510 (+339%), from €4,864 to €21,374
- Gross operating margin +€14,593
up €14,593 (+16.5%), from €88,519 to €103,112
- Taxes +€7,929
up €7,929 (+54.4%), from €14,566 to €22,495
- Financial charges -€2,706
down €2,706 (-87.3%), from €3,101 to €394
- Other operating charges +€1,245
up €1,245 (+25.4%), from €4,899 to €6,145
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 | €232,680 | €328,288 | +€95,607 | +41.1% |
| Fixed assets | 21/28 | €24,625 | €19,979 | -€4,646 | -18.9% |
| Tangible fixed assets | 22/27 | €24,625 | €19,979 | -€4,646 | -18.9% |
| Plant, machinery and equipment | 23 | €9,672 | €6,684 | -€2,988 | -30.9% |
| Furniture and vehicles | 24 | €14,953 | €13,295 | -€1,658 | -11.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €208,056 | €308,309 | +€100,253 | +48.2% |
| Amounts receivable within one year | 40/41 | €30,755 | €44,300 | +€13,545 | +44.0% |
| Trade receivables | 40 | €14,321 | €44,169 | +€29,848 | +208% |
| Other amounts receivable | 41 | €16,434 | €132 | -€16,303 | -99.2% |
| Cash at bank and in hand | 54/58 | €177,034 | €263,808 | +€86,774 | +49.0% |
| Deferred charges and accrued income | 490/1 | €267 | €201 | -€66 | -24.8% |
| Total equity and liabilities | 10/49 | €232,680 | €328,288 | +€95,607 | +41.1% |
| Equity | 10/15 | €172,630 | €69,743 | -€102,886 | -59.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €167,630 | €64,743 | -€102,886 | -61.4% |
| Distributable reserves | 133 | €167,630 | €64,743 | -€102,886 | -61.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €60,051 | €258,544 | +€198,494 | +331% |
| Amounts payable within one year | 42/48 | €60,051 | €258,544 | +€198,494 | +331% |
| Trade debts | 44 | €10,416 | €40,439 | +€30,023 | +288% |
| Suppliers | 440/4 | €10,416 | €40,439 | +€30,023 | +288% |
| Taxes, remuneration and social security | 45 | €4,864 | €21,374 | +€16,510 | +339% |
| Taxes | 450/3 | €4,864 | €21,374 | +€16,510 | +339% |
| Other amounts payable | 47/48 | €44,771 | €196,732 | +€151,961 | +339% |
| Remuneration, social security and pensions | 62 | €0 | €149 | +€149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,684 | €9,970 | +€287 | +3.0% |
| Other operating charges | 640/8 | €4,899 | €6,145 | +€1,245 | +25.4% |
| Gross operating margin | 9900 | €88,519 | €103,112 | +€14,593 | +16.5% |
| Operating profit (loss) | 9901 | €73,937 | €86,848 | +€12,912 | +17.5% |
| Financial income | 75/76B | €0 | €785 | +€784 | +1,961,150% |
| Recurring financial income | 75 | €0 | €785 | +€784 | +1,961,150% |
| Financial charges | 65/66B | €3,101 | €394 | -€2,706 | -87.3% |
| Recurring financial charges | 65 | €3,101 | €394 | -€2,706 | -87.3% |
| Profit (loss) for the period before taxes | 9903 | €70,836 | €87,238 | +€16,402 | +23.2% |
| Income taxes | 67/77 | €14,566 | €22,495 | +€7,929 | +54.4% |
| Profit (loss) for the period | 9904 | €56,270 | €64,743 | +€8,473 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,270 | €64,743 | +€8,473 | +15.1% |
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 25 October 2026 via checked.be.