SirCall: 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.
SirCall
Largest movements
- Cash +€34,338
up €34,338 (+444.9%), from €7,718 to €42,056
mainly Tax, wage and social debts (+€28,180) and Net result for the year (+€6,198)
- Receivables within one year +€12,063
up €12,063 (+38.8%), from €31,091 to €43,154
of which Other amounts receivable: +€30,000
- Tangible fixed assets -€10,959
down €10,959 (-82.5%), from €13,283 to €2,324
of which Furniture and vehicles: -€10,232
- Deferred charges and accrued income +€3,620
up €3,620 (+124.5%), from €2,907 to €6,526
- Intangible fixed assets -€1,300
down €1,300 (-22.4%), from €5,797 to €4,497
- Tax, wage and social debts +€28,180
up €28,180 (+98.0%), from €28,752 to €56,932
of which Taxes: +€19,012
- Reserves +€6,198
up €6,198 (+25.4%), from €24,431 to €30,630
- Trade debts +€4,597
up €4,597 (+28.1%), from €16,381 to €20,978
- Accrued charges and deferred income -€1,213
down €1,213 (-40.4%), from €3,003 to €1,790
- Gross operating margin +€103,839
up €103,839 (+189.4%), from €54,815 to €158,654
- Staff costs +€70,824
up €70,824 (+108.3%), from €65,371 to €136,194
- Depreciation -€4,812
down €4,812 (-44.2%), from €10,898 to €6,087
- Other operating charges +€4,753
up €4,753 (+115.2%), from €4,126 to €8,879
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
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 | €74,295 | €112,058 | +€37,762 | +50.8% |
| Fixed assets | 21/28 | €32,580 | €20,321 | -€12,259 | -37.6% |
| Intangible fixed assets | 21 | €5,797 | €4,497 | -€1,300 | -22.4% |
| Tangible fixed assets | 22/27 | €13,283 | €2,324 | -€10,959 | -82.5% |
| Land and buildings | 22 | €2,824 | €2,097 | -€727 | -25.7% |
| Furniture and vehicles | 24 | €10,459 | €227 | -€10,232 | -97.8% |
| Financial fixed assets | 28 | €13,500 | €13,500 | = | 0.0% |
| Current assets | 29/58 | €41,716 | €91,737 | +€50,021 | +119.9% |
| Amounts receivable within one year | 40/41 | €31,091 | €43,154 | +€12,063 | +38.8% |
| Trade receivables | 40 | €30,105 | €12,168 | -€17,937 | -59.6% |
| Other amounts receivable | 41 | €986 | €30,986 | +€30,000 | +3041.2% |
| Cash at bank and in hand | 54/58 | €7,718 | €42,056 | +€34,338 | +444.9% |
| Deferred charges and accrued income | 490/1 | €2,907 | €6,526 | +€3,620 | +124.5% |
| Total equity and liabilities | 10/49 | €74,295 | €112,058 | +€37,762 | +50.8% |
| Equity | 10/15 | €25,931 | €32,130 | +€6,198 | +23.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €24,431 | €30,630 | +€6,198 | +25.4% |
| Distributable reserves | 133 | €24,431 | €30,630 | +€6,198 | +25.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €48,364 | €79,928 | +€31,564 | +65.3% |
| Amounts payable within one year | 42/48 | €45,360 | €78,138 | +€32,777 | +72.3% |
| Trade debts | 44 | €16,381 | €20,978 | +€4,597 | +28.1% |
| Suppliers | 440/4 | €16,381 | €20,978 | +€4,597 | +28.1% |
| Taxes, remuneration and social security | 45 | €28,752 | €56,932 | +€28,180 | +98.0% |
| Taxes | 450/3 | €20,720 | €39,732 | +€19,012 | +91.8% |
| Remuneration and social security | 454/9 | €8,032 | €17,200 | +€9,168 | +114.1% |
| Other amounts payable | 47/48 | €228 | €228 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,003 | €1,790 | -€1,213 | -40.4% |
| Non-recurring operating income | 76A | - | €178 | +€178 | |
| Remuneration, social security and pensions | 62 | €65,371 | €136,194 | +€70,824 | +108.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,898 | €6,087 | -€4,812 | -44.2% |
| Other operating charges | 640/8 | €4,126 | €8,879 | +€4,753 | +115.2% |
| Gross operating margin | 9900 | €54,815 | €158,654 | +€103,839 | +189.4% |
| Operating profit (loss) | 9901 | -€25,580 | €7,494 | +€33,074 | |
| Financial income | 75/76B | €0 | €99 | +€99 | |
| Recurring financial income | 75 | €0 | €99 | +€99 | |
| Financial charges | 65/66B | €163 | €1,366 | +€1,203 | +738.4% |
| Recurring financial charges | 65 | €163 | €1,366 | +€1,203 | +738.4% |
| Profit (loss) for the period before taxes | 9903 | -€25,743 | €6,226 | +€31,969 | |
| Income taxes | 67/77 | €14 | €28 | +€14 | +106.6% |
| Profit (loss) for the period | 9904 | -€25,756 | €6,198 | +€31,955 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,756 | €6,198 | +€31,955 |
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 9 October 2026 via checked.be.