SIRIoUS: 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.
SIRIoUS
Largest movements
- Current investments +€210,000
up €210,000 (+35.4%), from €594,000 to €804,000
- Cash +€83,682
up €83,682 (+462%), from €18,104 to €101,786
mainly Net result for the year (+€296,643) and Other debts (+€251,979)
- Receivables within one year +€15,902
up €15,902 (+43.6%), from €36,477 to €52,380
of which Other amounts receivable: +€12,556
- Tangible fixed assets -€11,628
down €11,628 (-17.2%), from €67,444 to €55,815
of which Furniture and vehicles: -€13,698
- Other debts +€251,979
new in 2025: €251,979
- Tax, wage and social debts +€64,084
up €64,084 (+582%), from €11,010 to €75,094
- Trade debts -€16,656
down €16,656 (-70.8%), from €23,542 to €6,885
- Gross operating margin +€84,331
up €84,331 (+27.0%), from €312,011 to €396,343
- Depreciation +€13,081
up €13,081 (+1,248%), from €1,048 to €14,128
- Financial income +€8,713
up €8,713 (+103%), from €8,477 to €17,191
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 | €718,700 | €1,018,106 | +€299,406 | +41.7% |
| Fixed assets | 21/28 | €67,444 | €55,815 | -€11,628 | -17.2% |
| Tangible fixed assets | 22/27 | €67,444 | €55,815 | -€11,628 | -17.2% |
| Furniture and vehicles | 24 | €67,444 | €53,745 | -€13,698 | -20.3% |
| Other tangible fixed assets | 26 | - | €2,070 | +€2,070 | |
| Current assets | 29/58 | €651,256 | €962,291 | +€311,035 | +47.8% |
| Amounts receivable within one year | 40/41 | €36,477 | €52,380 | +€15,902 | +43.6% |
| Trade receivables | 40 | €35,567 | €38,913 | +€3,346 | +9.4% |
| Other amounts receivable | 41 | €910 | €13,467 | +€12,556 | +1,379% |
| Current investments | 50/53 | €594,000 | €804,000 | +€210,000 | +35.4% |
| Cash at bank and in hand | 54/58 | €18,104 | €101,786 | +€83,682 | +462% |
| Deferred charges and accrued income | 490/1 | €2,675 | €4,126 | +€1,451 | +54.2% |
| Total equity and liabilities | 10/49 | €718,700 | €1,018,106 | +€299,406 | +41.7% |
| Equity | 10/15 | €684,148 | €684,148 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €682,148 | €682,148 | = | 0.0% |
| Distributable reserves | 133 | €682,148 | €682,148 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €34,552 | €333,958 | +€299,406 | +867% |
| Amounts payable within one year | 42/48 | €34,552 | €333,958 | +€299,406 | +867% |
| Trade debts | 44 | €23,542 | €6,885 | -€16,656 | -70.8% |
| Suppliers | 440/4 | €23,542 | €6,885 | -€16,656 | -70.8% |
| Taxes, remuneration and social security | 45 | €11,010 | €75,094 | +€64,084 | +582% |
| Taxes | 450/3 | €11,010 | €75,094 | +€64,084 | +582% |
| Other amounts payable | 47/48 | - | €251,979 | +€251,979 | |
| Non-recurring operating income | 76A | - | €8,616 | +€8,616 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,048 | €14,128 | +€13,081 | +1,248% |
| Other operating charges | 640/8 | €512 | €979 | +€467 | +91.1% |
| Gross operating margin | 9900 | €312,011 | €396,343 | +€84,331 | +27.0% |
| Operating profit (loss) | 9901 | €310,451 | €381,235 | +€70,784 | +22.8% |
| Financial income | 75/76B | €8,477 | €17,191 | +€8,713 | +103% |
| Recurring financial income | 75 | €8,477 | €17,191 | +€8,713 | +103% |
| Financial charges | 65/66B | €587 | €29 | -€558 | -95.1% |
| Recurring financial charges | 65 | €587 | €29 | -€558 | -95.1% |
| Profit (loss) for the period before taxes | 9903 | €318,342 | €398,397 | +€80,055 | +25.1% |
| Income taxes | 67/77 | €98,969 | €101,753 | +€2,784 | +2.8% |
| Profit (loss) for the period | 9904 | €219,372 | €296,643 | +€77,271 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €219,372 | €296,643 | +€77,271 | +35.2% |
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 24 October 2026 via checked.be.