Sirah: 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.
Sirah
Largest movements
- Tangible fixed assets -€5,364
down €5,364 (-100%), from €5,364 to €0
- Profit (loss) carried forward -€7,893
down €7,893 (-4.3%), from -€181,466 to -€189,359
- Other debts +€1,659
up €1,659 (+1.3%), from €125,258 to €126,917
- Gross operating margin +€1,184
up €1,184 (+40.2%), from -€2,949 to -€1,765
- Depreciation -€1,013
down €1,013 (-15.9%), from €6,377 to €5,364
- Other operating charges -€302
down €302 (-45.5%), from €663 to €362
- Financial charges +€92
up €92 (+117%), from €79 to €171
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 | €114,401 | €109,680 | -€4,722 | -4.1% |
| Fixed assets | 21/28 | €112,864 | €107,500 | -€5,364 | -4.8% |
| Tangible fixed assets | 22/27 | €5,364 | €0 | -€5,364 | -100% |
| Furniture and vehicles | 24 | €5,364 | €0 | -€5,364 | -100% |
| Financial fixed assets | 28 | €107,500 | €107,500 | = | 0.0% |
| Current assets | 29/58 | €1,537 | €2,180 | +€642 | +41.8% |
| Amounts receivable within one year | 40/41 | €322 | €322 | = | 0.0% |
| Trade receivables | 40 | €322 | €322 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €890 | €1,773 | +€883 | +99.2% |
| Deferred charges and accrued income | 490/1 | €326 | €85 | -€241 | -73.9% |
| Total equity and liabilities | 10/49 | €114,401 | €109,680 | -€4,722 | -4.1% |
| Equity | 10/15 | -€12,866 | -€20,759 | -€7,893 | -61.4% |
| Contributions | 10/11 | €168,600 | €168,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€181,466 | -€189,359 | -€7,893 | -4.3% |
| Amounts payable | 17/49 | €127,267 | €130,439 | +€3,172 | +2.5% |
| Amounts payable within one year | 42/48 | €127,267 | €130,388 | +€3,121 | +2.5% |
| Trade debts | 44 | €905 | €180 | -€725 | -80.1% |
| Suppliers | 440/4 | €905 | €180 | -€725 | -80.1% |
| Advances received on contracts in progress | 46 | - | €1,071 | +€1,071 | |
| Taxes, remuneration and social security | 45 | €1,104 | €2,220 | +€1,116 | +101% |
| Taxes | 450/3 | €1,104 | €2,220 | +€1,116 | +101% |
| Other amounts payable | 47/48 | €125,258 | €126,917 | +€1,659 | +1.3% |
| Accrued charges and deferred income | 492/3 | - | €50 | +€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,377 | €5,364 | -€1,013 | -15.9% |
| Other operating charges | 640/8 | €663 | €362 | -€302 | -45.5% |
| Gross operating margin | 9900 | -€2,949 | -€1,765 | +€1,184 | +40.2% |
| Operating profit (loss) | 9901 | -€9,990 | -€7,491 | +€2,499 | +25.0% |
| Financial charges | 65/66B | €79 | €171 | +€92 | +117% |
| Recurring financial charges | 65 | €79 | €171 | +€92 | +117% |
| Profit (loss) for the period before taxes | 9903 | -€10,069 | -€7,661 | +€2,407 | +23.9% |
| Income taxes | 67/77 | €215 | €232 | +€17 | +7.8% |
| Profit (loss) for the period | 9904 | -€10,284 | -€7,893 | +€2,391 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,284 | -€7,893 | +€2,391 | +23.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.