SIRIEU DATA MANAGEMENT: 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.
SIRIEU DATA MANAGEMENT
Largest movements
- Tangible fixed assets +€53,945
up €53,945 (+29.6%), from €182,054 to €236,000
of which Land and buildings: +€71,797
- Cash -€28,671
down €28,671 (-46.4%), from €61,844 to €33,173
mainly Investment in fixed assets (net) (-€86,267) and Debts after one year (-€52,823)
- Receivables within one year -€25,710
down €25,710 (-33.8%), from €76,028 to €50,318
of which Trade receivables: -€26,237
- Deferred charges and accrued income +€5,039
up €5,039 (+178.4%), from €2,825 to €7,864
- Current portion of long-term debt +€75,243
up €75,243 (+568.2%), from €13,243 to €88,486
- Debts after one year -€52,823
no longer reported in 2025 (was €52,823)
- Tax, wage and social debts -€15,940
down €15,940 (-62.2%), from €25,610 to €9,670
of which Taxes: -€22,416
- Trade debts -€5,997
down €5,997 (-78.5%), from €7,644 to €1,647
- Other debts +€4,108
up €4,108 (+30.4%), from €13,514 to €17,621
- Gross operating margin -€15,726
down €15,726 (-28.9%), from €54,398 to €38,672
- Taxes -€3,702
down €3,702 (-95.2%), from €3,889 to €187
- Financial charges +€2,815
up €2,815 (+164.8%), from €1,708 to €4,523
- Depreciation -€1,842
down €1,842 (-5.4%), from €34,164 to €32,322
- Other operating charges +€1,039
up €1,039 (+156.0%), from €666 to €1,705
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 | €322,795 | €327,398 | +€4,603 | +1.4% |
| Fixed assets | 21/28 | €182,098 | €236,044 | +€53,945 | +29.6% |
| Tangible fixed assets | 22/27 | €182,054 | €236,000 | +€53,945 | +29.6% |
| Land and buildings | 22 | €149,943 | €221,740 | +€71,797 | +47.9% |
| Plant, machinery and equipment | 23 | €50 | - | -€50 | |
| Furniture and vehicles | 24 | €32,060 | €14,259 | -€17,801 | -55.5% |
| Financial fixed assets | 28 | €44 | €44 | = | 0.0% |
| Current assets | 29/58 | €140,697 | €91,355 | -€49,342 | -35.1% |
| Amounts receivable within one year | 40/41 | €76,028 | €50,318 | -€25,710 | -33.8% |
| Trade receivables | 40 | €64,666 | €38,429 | -€26,237 | -40.6% |
| Other amounts receivable | 41 | €11,362 | €11,889 | +€527 | +4.6% |
| Cash at bank and in hand | 54/58 | €61,844 | €33,173 | -€28,671 | -46.4% |
| Deferred charges and accrued income | 490/1 | €2,825 | €7,864 | +€5,039 | +178.4% |
| Total equity and liabilities | 10/49 | €322,795 | €327,398 | +€4,603 | +1.4% |
| Equity | 10/15 | €205,761 | €205,775 | +€14 | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195,761 | €195,775 | +€14 | 0.0% |
| Amounts payable | 17/49 | €117,034 | €121,624 | +€4,590 | +3.9% |
| Amounts payable after more than one year | 17 | €52,823 | - | -€52,823 | |
| Financial debts | 170/4 | €52,823 | - | -€52,823 | |
| Amounts payable within one year | 42/48 | €60,011 | €117,424 | +€57,413 | +95.7% |
| Current portion of amounts payable after more than one year | 42 | €13,243 | €88,486 | +€75,243 | +568.2% |
| Trade debts | 44 | €7,644 | €1,647 | -€5,997 | -78.5% |
| Suppliers | 440/4 | €7,644 | €1,647 | -€5,997 | -78.5% |
| Taxes, remuneration and social security | 45 | €25,610 | €9,670 | -€15,940 | -62.2% |
| Taxes | 450/3 | €22,416 | - | -€22,416 | |
| Remuneration and social security | 454/9 | €3,195 | €9,670 | +€6,475 | +202.7% |
| Other amounts payable | 47/48 | €13,514 | €17,621 | +€4,108 | +30.4% |
| Accrued charges and deferred income | 492/3 | €4,200 | €4,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,164 | €32,322 | -€1,842 | -5.4% |
| Other operating charges | 640/8 | €666 | €1,705 | +€1,039 | +156.0% |
| Gross operating margin | 9900 | €54,398 | €38,672 | -€15,726 | -28.9% |
| Operating profit (loss) | 9901 | €19,569 | €4,646 | -€14,923 | -76.3% |
| Financial income | 75/76B | €838 | €78 | -€760 | -90.7% |
| Recurring financial income | 75 | €838 | €78 | -€760 | -90.7% |
| Financial charges | 65/66B | €1,708 | €4,523 | +€2,815 | +164.8% |
| Recurring financial charges | 65 | €1,708 | €4,523 | +€2,815 | +164.8% |
| Profit (loss) for the period before taxes | 9903 | €18,699 | €201 | -€18,498 | -98.9% |
| Income taxes | 67/77 | €3,889 | €187 | -€3,702 | -95.2% |
| Profit (loss) for the period | 9904 | €14,810 | €14 | -€14,797 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,810 | €14 | -€14,797 | -99.9% |
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 10 October 2026 via checked.be.