SIRION: 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.
SIRION
Largest movements
- Cash -€30,903
down €30,903 (-42.5%), from €72,731 to €41,829
mainly Tax, wage and social debts (-€26,958) and Receivables within one year (-€19,653)
- Tangible fixed assets -€27,648
down €27,648 (-30.8%), from €89,900 to €62,252
of which Furniture and vehicles: -€24,408
- Receivables within one year +€19,653
up €19,653 (+30.5%), from €64,357 to €84,010
of which Other amounts receivable: +€33,276
- Deferred charges and accrued income +€17,935
up €17,935 (+33.0%), from €54,315 to €72,250
- Tax, wage and social debts -€26,958
down €26,958 (-81.5%), from €33,075 to €6,117
of which Taxes: -€27,075
- Reserves +€15,544
up €15,544 (+9.8%), from €159,005 to €174,549
- Debts after one year -€5,148
no longer reported in 2025 (was €5,148)
- Current portion of long-term debt -€5,048
down €5,048 (-49.5%), from €10,196 to €5,148
- Gross operating margin -€16,784
down €16,784 (-16.1%), from €104,473 to €87,690
- Taxes -€6,984
down €6,984 (-43.7%), from €15,982 to €8,998
- Depreciation +€2,146
up €2,146 (+5.4%), from €39,933 to €42,078
- Financial income +€1,814
up €1,814 (+72.9%), from €2,489 to €4,304
- Staff costs -€1,245
down €1,245 (-5.9%), from €21,051 to €19,806
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 | €332,009 | €312,181 | -€19,827 | -6.0% |
| Fixed assets | 21/28 | €96,919 | €69,270 | -€27,648 | -28.5% |
| Tangible fixed assets | 22/27 | €89,900 | €62,252 | -€27,648 | -30.8% |
| Furniture and vehicles | 24 | €78,845 | €54,437 | -€24,408 | -31.0% |
| Other tangible fixed assets | 26 | €11,055 | €7,815 | -€3,240 | -29.3% |
| Financial fixed assets | 28 | €7,019 | €7,019 | = | 0.0% |
| Current assets | 29/58 | €235,090 | €242,911 | +€7,821 | +3.3% |
| Amounts receivable after more than one year | 29 | €43,686 | €44,822 | +€1,136 | +2.6% |
| Other amounts receivable | 291 | €43,686 | €44,822 | +€1,136 | +2.6% |
| Amounts receivable within one year | 40/41 | €64,357 | €84,010 | +€19,653 | +30.5% |
| Trade receivables | 40 | €17,627 | €4,004 | -€13,623 | -77.3% |
| Other amounts receivable | 41 | €46,730 | €80,006 | +€33,276 | +71.2% |
| Cash at bank and in hand | 54/58 | €72,731 | €41,829 | -€30,903 | -42.5% |
| Deferred charges and accrued income | 490/1 | €54,315 | €72,250 | +€17,935 | +33.0% |
| Total equity and liabilities | 10/49 | €332,009 | €312,181 | -€19,827 | -6.0% |
| Equity | 10/15 | €276,935 | €292,479 | +€15,544 | +5.6% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €159,005 | €174,549 | +€15,544 | +9.8% |
| Distributable reserves | 133 | €159,005 | €174,549 | +€15,544 | +9.8% |
| Profit (loss) carried forward | 14 | -€182,070 | -€182,070 | = | 0.0% |
| Amounts payable | 17/49 | €55,073 | €19,702 | -€35,371 | -64.2% |
| Amounts payable after more than one year | 17 | €5,148 | - | -€5,148 | |
| Financial debts | 170/4 | €5,148 | - | -€5,148 | |
| Amounts payable within one year | 42/48 | €49,447 | €19,332 | -€30,115 | -60.9% |
| Current portion of amounts payable after more than one year | 42 | €10,196 | €5,148 | -€5,048 | -49.5% |
| Financial debts | 43 | €27 | - | -€27 | |
| Credit institutions | 430/8 | €27 | - | -€27 | |
| Trade debts | 44 | €6,148 | €8,066 | +€1,918 | +31.2% |
| Suppliers | 440/4 | €6,148 | €8,066 | +€1,918 | +31.2% |
| Taxes, remuneration and social security | 45 | €33,075 | €6,117 | -€26,958 | -81.5% |
| Taxes | 450/3 | €28,929 | €1,854 | -€27,075 | -93.6% |
| Remuneration and social security | 454/9 | €4,146 | €4,263 | +€117 | +2.8% |
| Accrued charges and deferred income | 492/3 | €478 | €370 | -€108 | -22.6% |
| Remuneration, social security and pensions | 62 | €21,051 | €19,806 | -€1,245 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,933 | €42,078 | +€2,146 | +5.4% |
| Other operating charges | 640/8 | €902 | €1,104 | +€201 | +22.3% |
| Non-recurring operating charges | 66A | - | €4,000 | +€4,000 | |
| Gross operating margin | 9900 | €104,473 | €87,690 | -€16,784 | -16.1% |
| Operating profit (loss) | 9901 | €42,587 | €20,701 | -€21,886 | -51.4% |
| Financial income | 75/76B | €2,489 | €4,304 | +€1,814 | +72.9% |
| Recurring financial income | 75 | €2,489 | €4,304 | +€1,814 | +72.9% |
| Financial charges | 65/66B | €544 | €463 | -€81 | -14.8% |
| Recurring financial charges | 65 | €544 | €463 | -€81 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €44,532 | €24,542 | -€19,991 | -44.9% |
| Income taxes | 67/77 | €15,982 | €8,998 | -€6,984 | -43.7% |
| Profit (loss) for the period | 9904 | €28,551 | €15,544 | -€13,007 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,551 | €15,544 | -€13,007 | -45.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.