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
- Current investments +€30,951
up €30,951 (+29.5%), from €104,776 to €135,726
- Receivables within one year +€27,640
up €27,640 (+19.2%), from €143,598 to €171,238
of which Other amounts receivable: +€47,191
- Cash -€13,358
down €13,358 (-43.4%), from €30,810 to €17,452
mainly Contributions, distributions and other (-€56,000) and Current investments (-€30,951)
- Tangible fixed assets -€8,231
down €8,231 (-8.0%), from €102,709 to €94,477
of which Land and buildings: -€6,783
- Other debts +€56,000
new in 2025: €56,000
- Reserves -€7,218
down €7,218 (-2.3%), from €319,165 to €311,947
- Tax, wage and social debts -€7,087
down €7,087 (-57.0%), from €12,425 to €5,339
- Debts after one year -€4,682
down €4,682 (-100.0%), from €4,682 to €0
- Current portion of long-term debt -€4,538
down €4,538 (-49.2%), from €9,220 to €4,682
- Gross operating margin -€43,845
down €43,845 (-34.4%), from €127,463 to €83,619
- Taxes -€18,464
down €18,464 (-52.1%), from €35,450 to €16,987
- Financial charges +€10,967
up €10,967 (+205.1%), from €5,347 to €16,314
of which Non-recurring financial charges: +€19,197
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 | €382,869 | €419,645 | +€36,776 | +9.6% |
| Fixed assets | 21/28 | €102,769 | €94,537 | -€8,231 | -8.0% |
| Tangible fixed assets | 22/27 | €102,709 | €94,477 | -€8,231 | -8.0% |
| Land and buildings | 22 | €96,872 | €90,089 | -€6,783 | -7.0% |
| Plant, machinery and equipment | 23 | €3,108 | €1,703 | -€1,405 | -45.2% |
| Furniture and vehicles | 24 | €2,728 | €2,685 | -€43 | -1.6% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €280,100 | €325,107 | +€45,007 | +16.1% |
| Amounts receivable within one year | 40/41 | €143,598 | €171,238 | +€27,640 | +19.2% |
| Trade receivables | 40 | €56,446 | €36,895 | -€19,551 | -34.6% |
| Other amounts receivable | 41 | €87,152 | €134,343 | +€47,191 | +54.1% |
| Current investments | 50/53 | €104,776 | €135,726 | +€30,951 | +29.5% |
| Cash at bank and in hand | 54/58 | €30,810 | €17,452 | -€13,358 | -43.4% |
| Deferred charges and accrued income | 490/1 | €917 | €691 | -€226 | -24.7% |
| Total equity and liabilities | 10/49 | €382,869 | €419,645 | +€36,776 | +9.6% |
| Equity | 10/15 | €343,165 | €335,947 | -€7,218 | -2.1% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €319,165 | €311,947 | -€7,218 | -2.3% |
| Distributable reserves | 133 | €319,165 | €311,947 | -€7,218 | -2.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €39,704 | €83,698 | +€43,994 | +110.8% |
| Amounts payable after more than one year | 17 | €4,682 | €0 | -€4,682 | -100.0% |
| Financial debts | 170/4 | €4,682 | €0 | -€4,682 | -100.0% |
| Amounts payable within one year | 42/48 | €35,022 | €83,698 | +€48,676 | +139.0% |
| Current portion of amounts payable after more than one year | 42 | €9,220 | €4,682 | -€4,538 | -49.2% |
| Financial debts | 43 | €11,500 | €11,500 | = | 0.0% |
| Credit institutions | 430/8 | €11,500 | €11,500 | = | 0.0% |
| Trade debts | 44 | €1,877 | €6,177 | +€4,300 | +229.1% |
| Suppliers | 440/4 | €1,877 | €6,177 | +€4,300 | +229.1% |
| Taxes, remuneration and social security | 45 | €12,425 | €5,339 | -€7,087 | -57.0% |
| Taxes | 450/3 | €12,425 | €5,339 | -€7,087 | -57.0% |
| Other amounts payable | 47/48 | - | €56,000 | +€56,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,398 | €9,831 | +€433 | +4.6% |
| Other operating charges | 640/8 | €1,729 | €2,467 | +€738 | +42.7% |
| Gross operating margin | 9900 | €127,463 | €83,619 | -€43,845 | -34.4% |
| Operating profit (loss) | 9901 | €116,337 | €71,320 | -€45,016 | -38.7% |
| Financial income | 75/76B | €9,895 | €10,763 | +€868 | +8.8% |
| Recurring financial income | 75 | €9,895 | €10,763 | +€868 | +8.8% |
| Financial charges | 65/66B | €5,347 | €16,314 | +€10,967 | +205.1% |
| Recurring financial charges | 65 | €5,347 | -€2,882 | -€8,230 | |
| Non-recurring financial charges | 66B | - | €19,197 | +€19,197 | |
| Profit (loss) for the period before taxes | 9903 | €120,884 | €65,769 | -€55,115 | -45.6% |
| Income taxes | 67/77 | €35,450 | €16,987 | -€18,464 | -52.1% |
| Profit (loss) for the period | 9904 | €85,434 | €48,782 | -€36,652 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €85,434 | €48,782 | -€36,652 | -42.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.