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 -€12,487
down €12,487 (-24.1%), from €51,821 to €39,334
mainly Investment in fixed assets (net) (-€15,589) and Trade debts (-€11,447)
- Tangible fixed assets +€12,368
up €12,368 (+90.6%), from €13,657 to €26,026
of which Other tangible fixed assets: +€15,170
- Stocks and contracts +€5,600
up €5,600 (+249%), from €2,250 to €7,850
- Receivables within one year +€2,502
up €2,502 (+24.2%), from €10,359 to €12,861
of which Trade receivables: +€1,502
- Deferred charges and accrued income +€1,495
up €1,495 (+171%), from €873 to €2,368
- Other debts +€18,061
up €18,061 (+191%), from €9,477 to €27,538
- Trade debts -€11,447
down €11,447 (-64.8%), from €17,676 to €6,229
- Profit (loss) carried forward +€4,781
up €4,781 (+18.3%), from €26,058 to €30,839
- Tax, wage and social debts -€1,917
down €1,917 (-8.3%), from €23,031 to €21,114
of which Taxes: -€5,276
- Staff costs +€17,596
up €17,596 (+20.9%), from €84,080 to €101,676
- Gross operating margin +€8,612
up €8,612 (+7.3%), from €118,467 to €127,079
- Other operating charges +€3,192
up €3,192 (+29.2%), from €10,935 to €14,127
- Taxes -€2,592
down €2,592 (-61.8%), from €4,198 to €1,605
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,242 | €88,720 | +€9,478 | +12.0% |
| Fixed assets | 21/28 | €13,939 | €26,308 | +€12,368 | +88.7% |
| Tangible fixed assets | 22/27 | €13,657 | €26,026 | +€12,368 | +90.6% |
| Plant, machinery and equipment | 23 | €3,287 | €2,670 | -€617 | -18.8% |
| Furniture and vehicles | 24 | €8,730 | €6,545 | -€2,185 | -25.0% |
| Other tangible fixed assets | 26 | €1,641 | €16,811 | +€15,170 | +925% |
| Financial fixed assets | 28 | €282 | €282 | = | 0.0% |
| Current assets | 29/58 | €65,303 | €62,413 | -€2,890 | -4.4% |
| Stocks and contracts in progress | 3 | €2,250 | €7,850 | +€5,600 | +249% |
| Stocks | 30/36 | €2,250 | €7,850 | +€5,600 | +249% |
| Amounts receivable within one year | 40/41 | €10,359 | €12,861 | +€2,502 | +24.2% |
| Trade receivables | 40 | - | €1,502 | +€1,502 | |
| Other amounts receivable | 41 | €10,359 | €11,360 | +€1,001 | +9.7% |
| Cash at bank and in hand | 54/58 | €51,821 | €39,334 | -€12,487 | -24.1% |
| Deferred charges and accrued income | 490/1 | €873 | €2,368 | +€1,495 | +171% |
| Total equity and liabilities | 10/49 | €79,242 | €88,720 | +€9,478 | +12.0% |
| Equity | 10/15 | €29,058 | €33,839 | +€4,781 | +16.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,058 | €30,839 | +€4,781 | +18.3% |
| Amounts payable | 17/49 | €50,184 | €54,881 | +€4,697 | +9.4% |
| Amounts payable within one year | 42/48 | €50,184 | €54,881 | +€4,697 | +9.4% |
| Trade debts | 44 | €17,676 | €6,229 | -€11,447 | -64.8% |
| Suppliers | 440/4 | €17,676 | €6,229 | -€11,447 | -64.8% |
| Taxes, remuneration and social security | 45 | €23,031 | €21,114 | -€1,917 | -8.3% |
| Taxes | 450/3 | €15,401 | €10,125 | -€5,276 | -34.3% |
| Remuneration and social security | 454/9 | €7,630 | €10,989 | +€3,359 | +44.0% |
| Other amounts payable | 47/48 | €9,477 | €27,538 | +€18,061 | +191% |
| Remuneration, social security and pensions | 62 | €84,080 | €101,676 | +€17,596 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,177 | €3,221 | +€44 | +1.4% |
| Other operating charges | 640/8 | €10,935 | €14,127 | +€3,192 | +29.2% |
| Gross operating margin | 9900 | €118,467 | €127,079 | +€8,612 | +7.3% |
| Operating profit (loss) | 9901 | €20,275 | €8,055 | -€12,220 | -60.3% |
| Financial income | 75/76B | €142 | €7 | -€135 | -94.9% |
| Recurring financial income | 75 | €142 | €7 | -€135 | -94.9% |
| Financial charges | 65/66B | €578 | €1,676 | +€1,097 | +190% |
| Recurring financial charges | 65 | €578 | €1,676 | +€1,097 | +190% |
| Profit (loss) for the period before taxes | 9903 | €19,839 | €6,387 | -€13,452 | -67.8% |
| Income taxes | 67/77 | €4,198 | €1,605 | -€2,592 | -61.8% |
| Profit (loss) for the period | 9904 | €15,641 | €4,781 | -€10,860 | -69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,641 | €4,781 | -€10,860 | -69.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.