SIRIUS: 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.
SIRIUS
Largest movements
- Cash +€129,320
up €129,320 (+8545.0%), from €1,513 to €130,833
mainly Current investments (+€127,500) and Net result for the year (+€2,700)
- Current investments -€127,500
no longer reported in 2025 (was €127,500)
- Profit (loss) carried forward +€2,700
up €2,700 (+15.3%), from -€17,670 to -€14,970
- Taxes +€214
new in 2025: €214
- Financial income +€199
up €199 (+5.3%), from €3,754 to €3,953
- Financial charges +€52
up €52 (+118.4%), from €44 to €95
- Gross operating margin -€38
down €38 (-4.3%), from -€905 to -€943
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 | €207,851 | €210,642 | +€2,791 | +1.3% |
| Fixed assets | 21/28 | €77,712 | €77,712 | = | 0.0% |
| Tangible fixed assets | 22/27 | €77,662 | €77,662 | = | 0.0% |
| Plant, machinery and equipment | 23 | €201 | €201 | = | 0.0% |
| Furniture and vehicles | 24 | €55,583 | €55,583 | = | 0.0% |
| Leasing and similar rights | 25 | €21,878 | €21,878 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €130,140 | €132,931 | +€2,791 | +2.1% |
| Amounts receivable within one year | 40/41 | €1,126 | €2,098 | +€972 | +86.3% |
| Other amounts receivable | 41 | €1,126 | €2,098 | +€972 | +86.3% |
| Current investments | 50/53 | €127,500 | - | -€127,500 | |
| Cash at bank and in hand | 54/58 | €1,513 | €130,833 | +€129,320 | +8545.0% |
| Total equity and liabilities | 10/49 | €207,851 | €210,642 | +€2,791 | +1.3% |
| Equity | 10/15 | €189,237 | €191,937 | +€2,700 | +1.4% |
| Contributions | 10/11 | €149,648 | €149,648 | = | 0.0% |
| Reserves | 13 | €57,259 | €57,259 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €47,899 | €47,899 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,670 | -€14,970 | +€2,700 | +15.3% |
| Amounts payable | 17/49 | €18,614 | €18,706 | +€91 | +0.5% |
| Amounts payable within one year | 42/48 | €18,614 | €18,706 | +€91 | +0.5% |
| Other amounts payable | 47/48 | €18,614 | €18,706 | +€91 | +0.5% |
| Gross operating margin | 9900 | -€905 | -€943 | -€38 | -4.3% |
| Operating profit (loss) | 9901 | -€905 | -€943 | -€38 | -4.3% |
| Financial income | 75/76B | €3,754 | €3,953 | +€199 | +5.3% |
| Recurring financial income | 75 | €3,754 | €3,953 | +€199 | +5.3% |
| Financial charges | 65/66B | €44 | €95 | +€52 | +118.4% |
| Recurring financial charges | 65 | €44 | €95 | +€52 | +118.4% |
| Profit (loss) for the period before taxes | 9903 | €2,805 | €2,914 | +€109 | +3.9% |
| Income taxes | 67/77 | - | €214 | +€214 | |
| Profit (loss) for the period | 9904 | €2,805 | €2,700 | -€105 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,805 | €2,700 | -€105 | -3.8% |
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.