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
- Current investments +€110,488
up €110,488 (+110.5%), from €100,000 to €210,488
- Cash -€62,606
down €62,606 (-28.3%), from €221,404 to €158,798
mainly Current investments (-€110,488) and Contributions, distributions and other (-€51,325)
- Tangible fixed assets -€7,033
down €7,033 (-6.5%), from €107,875 to €100,842
of which Other tangible fixed assets: -€5,356
- Reserves +€40,037
up €40,037 (+9.6%), from €417,917 to €457,954
of which Distributable reserves: +€40,037
- Gross operating margin +€18,625
up €18,625 (+15.5%), from €120,042 to €138,667
- Taxes +€6,465
up €6,465 (+19.4%), from €33,318 to €39,783
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 | €451,240 | €493,499 | +€42,259 | +9.4% |
| Fixed assets | 21/28 | €107,875 | €100,842 | -€7,033 | -6.5% |
| Tangible fixed assets | 22/27 | €107,875 | €100,842 | -€7,033 | -6.5% |
| Furniture and vehicles | 24 | €13,439 | €11,762 | -€1,677 | -12.5% |
| Other tangible fixed assets | 26 | €94,436 | €89,080 | -€5,356 | -5.7% |
| Current assets | 29/58 | €343,365 | €392,657 | +€49,292 | +14.4% |
| Amounts receivable within one year | 40/41 | €21,961 | €21,969 | +€7 | 0.0% |
| Trade receivables | 40 | €21,961 | €21,969 | +€7 | 0.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €100,000 | €210,488 | +€110,488 | +110.5% |
| Cash at bank and in hand | 54/58 | €221,404 | €158,798 | -€62,606 | -28.3% |
| Deferred charges and accrued income | 490/1 | €0 | €1,402 | +€1,402 | |
| Total equity and liabilities | 10/49 | €451,240 | €493,499 | +€42,259 | +9.4% |
| Equity | 10/15 | €424,117 | €464,154 | +€40,037 | +9.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €417,917 | €457,954 | +€40,037 | +9.6% |
| Tax-exempt reserves | 132 | €233 | €233 | = | 0.0% |
| Distributable reserves | 133 | €417,684 | €457,722 | +€40,037 | +9.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,123 | €29,345 | +€2,222 | +8.2% |
| Amounts payable within one year | 42/48 | €26,493 | €29,345 | +€2,852 | +10.8% |
| Trade debts | 44 | €1,080 | €2,521 | +€1,441 | +133.5% |
| Suppliers | 440/4 | €1,080 | €2,521 | +€1,441 | +133.5% |
| Taxes, remuneration and social security | 45 | €17,375 | €19,594 | +€2,219 | +12.8% |
| Taxes | 450/3 | €17,375 | €19,594 | +€2,219 | +12.8% |
| Other amounts payable | 47/48 | €8,038 | €7,230 | -€808 | -10.1% |
| Accrued charges and deferred income | 492/3 | €630 | €0 | -€630 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,209 | €8,615 | +€406 | +4.9% |
| Other operating charges | 640/8 | €1,575 | €1,644 | +€69 | +4.4% |
| Gross operating margin | 9900 | €120,042 | €138,667 | +€18,625 | +15.5% |
| Operating profit (loss) | 9901 | €110,258 | €128,408 | +€18,150 | +16.5% |
| Financial income | 75/76B | €1,660 | €2,822 | +€1,162 | +70.0% |
| Recurring financial income | 75 | €1,660 | €2,822 | +€1,162 | +70.0% |
| Financial charges | 65/66B | €684 | €85 | -€599 | -87.6% |
| Recurring financial charges | 65 | €684 | €85 | -€599 | -87.6% |
| Profit (loss) for the period before taxes | 9903 | €111,235 | €131,145 | +€19,911 | +17.9% |
| Income taxes | 67/77 | €33,318 | €39,783 | +€6,465 | +19.4% |
| Profit (loss) for the period | 9904 | €77,917 | €91,362 | +€13,445 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €77,917 | €91,362 | +€13,445 | +17.3% |
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.