SIRI KALTER: 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.
SIRI KALTER
Largest movements
- Receivables within one year +€60,530
up €60,530 (+185%), from €32,679 to €93,209
of which Trade receivables: +€53,740
- Profit (loss) carried forward +€52,590
up €52,590, from -€20,764 to €31,826
- Tax, wage and social debts -€14,596
down €14,596 (-46.3%), from €31,552 to €16,956
of which Remuneration and social security: -€18,608
- Trade debts +€13,020
up €13,020 (+93.9%), from €13,867 to €26,887
- Other debts +€9,409
up €9,409 (+170%), from €5,539 to €14,948
- Gross operating margin +€69,444
up €69,444, from -€3,753 to €65,691
- Staff costs -€25,907
down €25,907 (-74.5%), from €34,754 to €8,847
- Taxes +€3,302
new in 2024: €3,302
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,203 | €93,209 | +€60,006 | +181% |
| Fixed assets | 21/28 | €524 | - | -€524 | |
| Tangible fixed assets | 22/27 | €524 | - | -€524 | |
| Leasing and similar rights | 25 | €524 | - | -€524 | |
| Current assets | 29/58 | €32,679 | €93,209 | +€60,530 | +185% |
| Amounts receivable within one year | 40/41 | €32,679 | €93,209 | +€60,530 | +185% |
| Trade receivables | 40 | €21,221 | €74,961 | +€53,740 | +253% |
| Other amounts receivable | 41 | €11,458 | €18,248 | +€6,790 | +59.3% |
| Total equity and liabilities | 10/49 | €33,203 | €93,209 | +€60,006 | +181% |
| Equity | 10/15 | -€20,764 | €31,826 | +€52,590 | |
| Profit (loss) carried forward | 14 | -€20,764 | €31,826 | +€52,590 | |
| Amounts payable | 17/49 | €53,967 | €61,383 | +€7,416 | +13.7% |
| Amounts payable within one year | 42/48 | €53,967 | €61,383 | +€7,416 | +13.7% |
| Financial debts | 43 | €3,009 | €2,592 | -€417 | -13.9% |
| Credit institutions | 430/8 | €3,009 | €2,592 | -€417 | -13.9% |
| Trade debts | 44 | €13,867 | €26,887 | +€13,020 | +93.9% |
| Suppliers | 440/4 | €13,867 | €26,887 | +€13,020 | +93.9% |
| Taxes, remuneration and social security | 45 | €31,552 | €16,956 | -€14,596 | -46.3% |
| Taxes | 450/3 | €2,243 | €6,255 | +€4,012 | +179% |
| Remuneration and social security | 454/9 | €29,309 | €10,701 | -€18,608 | -63.5% |
| Other amounts payable | 47/48 | €5,539 | €14,948 | +€9,409 | +170% |
| Remuneration, social security and pensions | 62 | €34,754 | €8,847 | -€25,907 | -74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €785 | €523 | -€262 | -33.4% |
| Gross operating margin | 9900 | -€3,753 | €65,691 | +€69,444 | |
| Operating profit (loss) | 9901 | -€39,292 | €56,321 | +€95,613 | |
| Financial charges | 65/66B | €475 | €429 | -€46 | -9.7% |
| Recurring financial charges | 65 | €475 | €429 | -€46 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | -€39,767 | €55,892 | +€95,659 | |
| Income taxes | 67/77 | - | €3,302 | +€3,302 | |
| Profit (loss) for the period | 9904 | -€39,767 | €52,590 | +€92,357 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,767 | €52,590 | +€92,357 |
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.