SIRIUS: 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.
SIRIUS
Largest movements
- Tangible fixed assets -€20,691
down €20,691 (-4.5%), from €455,178 to €434,487
of which Land and buildings: -€10,550
- Debts after one year -€29,261
down €29,261 (-11.8%), from €248,018 to €218,757
- Reserves +€13,238
up €13,238 (+104.8%), from €12,636 to €25,875
- Other debts -€10,813
down €10,813 (-90.7%), from €11,919 to €1,106
- Taxes +€2,003
up €2,003 (+43.3%), from €4,625 to €6,628
- Gross operating margin +€1,780
up €1,780 (+3.1%), from €56,716 to €58,496
- Financial charges -€669
down €669 (-8.1%), from €8,298 to €7,630
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 | €475,664 | €453,477 | -€22,187 | -4.7% |
| Fixed assets | 21/28 | €455,178 | €434,487 | -€20,691 | -4.5% |
| Tangible fixed assets | 22/27 | €455,178 | €434,487 | -€20,691 | -4.5% |
| Land and buildings | 22 | €444,185 | €433,634 | -€10,550 | -2.4% |
| Plant, machinery and equipment | 23 | €10,626 | €303 | -€10,323 | -97.1% |
| Furniture and vehicles | 24 | €367 | €549 | +€182 | +49.5% |
| Current assets | 29/58 | €20,486 | €18,990 | -€1,496 | -7.3% |
| Amounts receivable within one year | 40/41 | €1,463 | - | -€1,463 | |
| Trade receivables | 40 | €1,463 | - | -€1,463 | |
| Cash at bank and in hand | 54/58 | €19,008 | €18,974 | -€34 | -0.2% |
| Deferred charges and accrued income | 490/1 | €15 | €16 | +€1 | +5.1% |
| Total equity and liabilities | 10/49 | €475,664 | €453,477 | -€22,187 | -4.7% |
| Equity | 10/15 | €182,450 | €195,688 | +€13,238 | +7.3% |
| Contributions | 10/11 | €169,813 | €169,813 | = | 0.0% |
| Reserves | 13 | €12,636 | €25,875 | +€13,238 | +104.8% |
| Distributable reserves | 133 | €12,636 | €25,875 | +€13,238 | +104.8% |
| Amounts payable | 17/49 | €293,214 | €257,789 | -€35,425 | -12.1% |
| Amounts payable after more than one year | 17 | €248,018 | €218,757 | -€29,261 | -11.8% |
| Financial debts | 170/4 | €248,018 | €218,757 | -€29,261 | -11.8% |
| Amounts payable within one year | 42/48 | €45,196 | €39,032 | -€6,164 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €28,565 | €29,261 | +€696 | +2.4% |
| Trade debts | 44 | €87 | €412 | +€325 | +373.2% |
| Suppliers | 440/4 | €87 | €412 | +€325 | +373.2% |
| Taxes, remuneration and social security | 45 | €4,625 | €8,253 | +€3,628 | +78.4% |
| Taxes | 450/3 | €4,625 | €8,253 | +€3,628 | +78.4% |
| Other amounts payable | 47/48 | €11,919 | €1,106 | -€10,813 | -90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,154 | €21,483 | +€329 | +1.6% |
| Other operating charges | 640/8 | €9,230 | €9,517 | +€287 | +3.1% |
| Gross operating margin | 9900 | €56,716 | €58,496 | +€1,780 | +3.1% |
| Operating profit (loss) | 9901 | €26,332 | €27,496 | +€1,163 | +4.4% |
| Financial charges | 65/66B | €8,298 | €7,630 | -€669 | -8.1% |
| Recurring financial charges | 65 | €8,298 | €7,630 | -€669 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €18,034 | €19,866 | +€1,832 | +10.2% |
| Income taxes | 67/77 | €4,625 | €6,628 | +€2,003 | +43.3% |
| Profit (loss) for the period | 9904 | €13,409 | €13,238 | -€171 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,409 | €13,238 | -€171 | -1.3% |
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 3 October 2026 via checked.be.