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
- Cash -€18,303
down €18,303 (-96.0%), from €19,075 to €772
mainly Receivables within one year (-€18,298) and Investment in fixed assets (net) (-€12,000)
- Receivables within one year +€18,298
up €18,298 (+41.7%), from €43,915 to €62,213
of which Other amounts receivable: +€13,664
- Intangible fixed assets +€8,000
new in 2024: €8,000
- Tax, wage and social debts -€9,061
down €9,061 (-88.2%), from €10,274 to €1,213
of which Taxes: -€9,624
- Trade debts +€8,393
up €8,393 (+25.2%), from €33,290 to €41,682
- Contributions +€5,000
new in 2024: €5,000
- Profit (loss) carried forward +€3,663
up €3,663 (+18.9%), from €19,427 to €23,090
- Staff costs +€14,071
new in 2024: €14,071
- Gross operating margin -€12,921
down €12,921 (-36.1%), from €35,824 to €22,903
- Taxes -€11,037
down €11,037, from €9,500 to -€1,537
- Other operating charges -€4,200
down €4,200 (-61.8%), from €6,797 to €2,597
- Depreciation +€4,000
new in 2024: €4,000
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.
Cash bridge derived
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 | €62,991 | €70,985 | +€7,994 | +12.7% |
| Fixed assets | 21/28 | - | €8,000 | +€8,000 | |
| Intangible fixed assets | 21 | - | €8,000 | +€8,000 | |
| Current assets | 29/58 | €62,991 | €62,985 | -€6 | 0.0% |
| Amounts receivable within one year | 40/41 | €43,915 | €62,213 | +€18,298 | +41.7% |
| Trade receivables | 40 | €38,593 | €43,227 | +€4,634 | +12.0% |
| Other amounts receivable | 41 | €5,322 | €18,986 | +€13,664 | +256.7% |
| Cash at bank and in hand | 54/58 | €19,075 | €772 | -€18,303 | -96.0% |
| Total equity and liabilities | 10/49 | €62,991 | €70,985 | +€7,994 | +12.7% |
| Equity | 10/15 | €19,427 | €28,090 | +€8,663 | +44.6% |
| Contributions | 10/11 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €19,427 | €23,090 | +€3,663 | +18.9% |
| Amounts payable | 17/49 | €43,564 | €42,895 | -€669 | -1.5% |
| Amounts payable within one year | 42/48 | €43,564 | €42,895 | -€669 | -1.5% |
| Trade debts | 44 | €33,290 | €41,682 | +€8,393 | +25.2% |
| Suppliers | 440/4 | €33,290 | €41,682 | +€8,393 | +25.2% |
| Taxes, remuneration and social security | 45 | €10,274 | €1,213 | -€9,061 | -88.2% |
| Taxes | 450/3 | €10,274 | €650 | -€9,624 | -93.7% |
| Remuneration and social security | 454/9 | - | €562 | +€562 | |
| Remuneration, social security and pensions | 62 | - | €14,071 | +€14,071 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,000 | +€4,000 | |
| Other operating charges | 640/8 | €6,797 | €2,597 | -€4,200 | -61.8% |
| Gross operating margin | 9900 | €35,824 | €22,903 | -€12,921 | -36.1% |
| Operating profit (loss) | 9901 | €29,027 | €2,235 | -€26,792 | -92.3% |
| Financial charges | 65/66B | €100 | €109 | +€8 | +8.4% |
| Recurring financial charges | 65 | €100 | €109 | +€8 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €28,927 | €2,126 | -€26,801 | -92.7% |
| Income taxes | 67/77 | €9,500 | -€1,537 | -€11,037 | |
| Profit (loss) for the period | 9904 | €19,427 | €3,663 | -€15,764 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,427 | €3,663 | -€15,764 | -81.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.