SIRIAD CONSULTING: 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.
SIRIAD CONSULTING
Largest movements
- Receivables within one year -€5,453
down €5,453 (-25.1%), from €21,686 to €16,232
of which Trade receivables: -€4,840
- Tangible fixed assets +€3,583
up €3,583 (+310%), from €1,155 to €4,738
- Cash +€3,380
up €3,380 (+153%), from €2,204 to €5,584
mainly Receivables within one year (+€5,453) and Net result for the year (+€1,627)
- Profit (loss) carried forward +€1,627
new in 2025: €1,627
- Gross operating margin +€36,941
up €36,941, from -€30,799 to €6,141
- Depreciation +€416
up €416 (+49.3%), from €844 to €1,260
- Financial charges -€348
down €348 (-11.4%), from €3,041 to €2,693
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 | €25,869 | €27,469 | +€1,600 | +6.2% |
| Fixed assets | 21/28 | €1,313 | €4,896 | +€3,583 | +273% |
| Tangible fixed assets | 22/27 | €1,155 | €4,738 | +€3,583 | +310% |
| Furniture and vehicles | 24 | €1,155 | €4,738 | +€3,583 | +310% |
| Financial fixed assets | 28 | €158 | €158 | = | 0.0% |
| Current assets | 29/58 | €24,556 | €22,573 | -€1,983 | -8.1% |
| Amounts receivable within one year | 40/41 | €21,686 | €16,232 | -€5,453 | -25.1% |
| Trade receivables | 40 | €20,328 | €15,488 | -€4,840 | -23.8% |
| Other amounts receivable | 41 | €1,358 | €744 | -€613 | -45.2% |
| Cash at bank and in hand | 54/58 | €2,204 | €5,584 | +€3,380 | +153% |
| Deferred charges and accrued income | 490/1 | €666 | €757 | +€91 | +13.6% |
| Total equity and liabilities | 10/49 | €25,869 | €27,469 | +€1,600 | +6.2% |
| Equity | 10/15 | €6,764 | €8,391 | +€1,627 | +24.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,764 | €1,764 | = | 0.0% |
| Distributable reserves | 133 | €1,764 | €1,764 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,627 | +€1,627 | |
| Amounts payable | 17/49 | €19,105 | €19,078 | -€27 | -0.1% |
| Amounts payable within one year | 42/48 | €19,105 | €19,078 | -€27 | -0.1% |
| Trade debts | 44 | €18,926 | €18,704 | -€222 | -1.2% |
| Suppliers | 440/4 | €18,926 | €18,704 | -€222 | -1.2% |
| Taxes, remuneration and social security | 45 | €179 | €374 | +€195 | +109% |
| Taxes | 450/3 | €179 | €374 | +€195 | +109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €844 | €1,260 | +€416 | +49.3% |
| Other operating charges | 640/8 | €236 | €366 | +€130 | +55.0% |
| Gross operating margin | 9900 | -€30,799 | €6,141 | +€36,941 | |
| Operating profit (loss) | 9901 | -€31,879 | €4,515 | +€36,395 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,041 | €2,693 | -€348 | -11.4% |
| Recurring financial charges | 65 | €3,041 | €2,693 | -€348 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€34,920 | €1,822 | +€36,742 | |
| Income taxes | 67/77 | €179 | €195 | +€16 | +9.2% |
| Profit (loss) for the period | 9904 | -€35,099 | €1,627 | +€36,726 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,099 | €1,627 | +€36,726 |
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 31 October 2026 via checked.be.