SIRIMI: 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.
SIRIMI
Largest movements
- Tangible fixed assets -€23,079
down €23,079 (-4.2%), from €548,526 to €525,448
of which Land and buildings: -€22,880
- Debts after one year -€37,793
down €37,793 (-9.5%), from €399,851 to €362,059
- Reserves +€7,028
up €7,028 (+7.3%), from €96,485 to €103,512
of which Distributable reserves: +€7,028
- Gross operating margin +€9,534
up €9,534 (+15.1%), from €62,986 to €72,520
- Other operating charges +€5,543
up €5,543 (+89.7%), from €6,182 to €11,725
- Taxes +€4,784
up €4,784 (+115.6%), from €4,140 to €8,925
- Financial charges +€2,794
up €2,794 (+32.2%), from €8,674 to €11,468
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 | €571,228 | €545,018 | -€26,210 | -4.6% |
| Fixed assets | 21/28 | €548,526 | €525,448 | -€23,079 | -4.2% |
| Tangible fixed assets | 22/27 | €548,526 | €525,448 | -€23,079 | -4.2% |
| Land and buildings | 22 | €548,104 | €525,224 | -€22,880 | -4.2% |
| Furniture and vehicles | 24 | €423 | €224 | -€199 | -47.1% |
| Current assets | 29/58 | €22,702 | €19,570 | -€3,131 | -13.8% |
| Amounts receivable within one year | 40/41 | €19,305 | €13,775 | -€5,530 | -28.6% |
| Trade receivables | 40 | €19,295 | €13,775 | -€5,520 | -28.6% |
| Other amounts receivable | 41 | €10 | €0 | -€10 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,397 | €3,357 | -€40 | -1.2% |
| Deferred charges and accrued income | 490/1 | - | €2,439 | +€2,439 | |
| Total equity and liabilities | 10/49 | €571,228 | €545,018 | -€26,210 | -4.6% |
| Equity | 10/15 | €102,685 | €109,712 | +€7,028 | +6.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €96,485 | €103,512 | +€7,028 | +7.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €96,485 | €103,512 | +€7,028 | +7.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €468,543 | €435,306 | -€33,238 | -7.1% |
| Amounts payable after more than one year | 17 | €399,851 | €362,059 | -€37,793 | -9.5% |
| Financial debts | 170/4 | €399,851 | €362,059 | -€37,793 | -9.5% |
| Amounts payable within one year | 42/48 | €68,692 | €73,247 | +€4,555 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €42,249 | €39,447 | -€2,802 | -6.6% |
| Financial debts | 43 | €1,456 | €840 | -€616 | -42.3% |
| Credit institutions | 430/8 | €1,456 | €840 | -€616 | -42.3% |
| Trade debts | 44 | €0 | €526 | +€526 | |
| Suppliers | 440/4 | €0 | €526 | +€526 | |
| Taxes, remuneration and social security | 45 | €9,371 | €14,931 | +€5,560 | +59.3% |
| Taxes | 450/3 | €9,371 | €13,702 | +€4,331 | +46.2% |
| Remuneration and social security | 454/9 | €0 | €1,228 | +€1,228 | |
| Other amounts payable | 47/48 | €15,616 | €17,503 | +€1,887 | +12.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €4,550 | €0 | -€4,550 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,718 | €33,375 | +€656 | +2.0% |
| Other operating charges | 640/8 | €6,182 | €11,725 | +€5,543 | +89.7% |
| Non-recurring operating charges | 66A | €63 | €0 | -€63 | -100.0% |
| Gross operating margin | 9900 | €62,986 | €72,520 | +€9,534 | +15.1% |
| Operating profit (loss) | 9901 | €24,022 | €27,420 | +€3,398 | +14.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €8,674 | €11,468 | +€2,794 | +32.2% |
| Recurring financial charges | 65 | €8,674 | €11,468 | +€2,794 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | €15,348 | €15,952 | +€604 | +3.9% |
| Income taxes | 67/77 | €4,140 | €8,925 | +€4,784 | +115.6% |
| Profit (loss) for the period | 9904 | €11,208 | €7,028 | -€4,180 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,208 | €7,028 | -€4,180 | -37.3% |
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 4 October 2026 via checked.be.