SIRAN: 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.
SIRAN
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€48,241
up €48,241, from -€8,434 to €39,807
- Debts after one year -€46,842
down €46,842 (-6.5%), from €726,156 to €679,314
of which Financial debts: -€48,342
- Purchases and services -€7,634
down €7,634 (-61.1%), from €12,502 to €4,868
- Turnover -€4,485
down €4,485 (-6.3%), from €70,920 to €66,435
- Gross operating margin +€3,148
up €3,148 (+5.4%), from €58,418 to €61,567
- Other operating charges -€1,823
down €1,823 (-12.8%), from €14,212 to €12,389
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,045,642 | €1,043,866 | -€1,776 | -0.2% |
| Fixed assets | 21/28 | €613,442 | €612,782 | -€660 | -0.1% |
| Tangible fixed assets | 22/27 | €613,442 | €612,782 | -€660 | -0.1% |
| Land and buildings | 22 | €610,802 | €610,802 | = | 0.0% |
| Other tangible fixed assets | 26 | €2,640 | €1,980 | -€660 | -25.0% |
| Current assets | 29/58 | €432,201 | €431,084 | -€1,116 | -0.3% |
| Amounts receivable within one year | 40/41 | €430,081 | €430,081 | = | 0.0% |
| Other amounts receivable | 41 | €430,081 | €430,081 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,120 | €1,003 | -€1,116 | -52.7% |
| Total equity and liabilities | 10/49 | €1,045,642 | €1,043,866 | -€1,776 | -0.2% |
| Equity | 10/15 | €25,652 | €73,893 | +€48,241 | +188% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,434 | €39,807 | +€48,241 | |
| Amounts payable | 17/49 | €1,019,991 | €969,973 | -€50,018 | -4.9% |
| Amounts payable after more than one year | 17 | €726,156 | €679,314 | -€46,842 | -6.5% |
| Financial debts | 170/4 | €721,826 | €673,484 | -€48,342 | -6.7% |
| Other amounts payable | 178/9 | €4,330 | €5,830 | +€1,500 | +34.6% |
| Amounts payable within one year | 42/48 | €293,835 | €290,660 | -€3,176 | -1.1% |
| Trade debts | 44 | €47,055 | €51,380 | +€4,324 | +9.2% |
| Suppliers | 440/4 | €47,055 | €51,380 | +€4,324 | +9.2% |
| Other amounts payable | 47/48 | €246,780 | €239,280 | -€7,500 | -3.0% |
| Turnover | 70 | €70,920 | €66,435 | -€4,485 | -6.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,502 | €4,868 | -€7,634 | -61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €660 | €660 | = | 0.0% |
| Other operating charges | 640/8 | €14,212 | €12,389 | -€1,823 | -12.8% |
| Gross operating margin | 9900 | €58,418 | €61,567 | +€3,148 | +5.4% |
| Operating profit (loss) | 9901 | €43,547 | €48,518 | +€4,971 | +11.4% |
| Financial charges | 65/66B | €470 | €277 | -€193 | -41.1% |
| Recurring financial charges | 65 | €470 | €277 | -€193 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €43,077 | €48,241 | +€5,165 | +12.0% |
| Profit (loss) for the period | 9904 | €43,077 | €48,241 | +€5,165 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,077 | €48,241 | +€5,165 | +12.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.