SIRIUS B: 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 B
Largest movements
- Receivables within one year +€6,782
up €6,782 (+4.5%), from €150,418 to €157,200
of which Trade receivables: +€23,777
- Tangible fixed assets -€6,613
down €6,613 (-4.0%), from €163,395 to €156,782
- Cash +€5,777
up €5,777 (+151%), from €3,829 to €9,606
mainly Net result for the year (+€27,986) and Accrued charges and deferred income (+€10,143)
- Reserves +€27,986
up €27,986 (+19.2%), from €145,383 to €173,369
of which Distributable reserves: +€27,986
- Short-term financial debts -€14,000
no longer reported in 2025 (was €14,000)
- Accrued charges and deferred income +€10,143
new in 2025: €10,143
- Debts after one year -€9,410
down €9,410 (-3.4%), from €279,504 to €270,094
of which Financial debts: -€9,410
- Current portion of long-term debt -€6,831
down €6,831 (-42.1%), from €16,241 to €9,410
- Taxes +€5,465
up €5,465 (+51.8%), from €10,552 to €16,018
- Financial charges -€3,528
down €3,528 (-36.8%), from €9,587 to €6,059
- Gross operating margin +€1,554
up €1,554 (+2.9%), from €53,333 to €54,887
- Financial income +€999
up €999 (+37.7%), from €2,650 to €3,649
- Other operating charges -€823
down €823 (-30.7%), from €2,684 to €1,861
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.
Derived cash bridge
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 | €506,662 | €514,216 | +€7,553 | +1.5% |
| Fixed assets | 21/28 | €294,465 | €287,852 | -€6,613 | -2.2% |
| Tangible fixed assets | 22/27 | €163,395 | €156,782 | -€6,613 | -4.0% |
| Land and buildings | 22 | €163,395 | €156,782 | -€6,613 | -4.0% |
| Financial fixed assets | 28 | €131,070 | €131,070 | = | 0.0% |
| Current assets | 29/58 | €212,197 | €226,364 | +€14,167 | +6.7% |
| Amounts receivable after more than one year | 29 | €55,000 | €55,000 | = | 0.0% |
| Other amounts receivable | 291 | €55,000 | €55,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €150,418 | €157,200 | +€6,782 | +4.5% |
| Trade receivables | 40 | €79,679 | €103,455 | +€23,777 | +29.8% |
| Other amounts receivable | 41 | €70,740 | €53,745 | -€16,994 | -24.0% |
| Cash at bank and in hand | 54/58 | €3,829 | €9,606 | +€5,777 | +151% |
| Deferred charges and accrued income | 490/1 | €2,950 | €4,557 | +€1,607 | +54.5% |
| Total equity and liabilities | 10/49 | €506,662 | €514,216 | +€7,553 | +1.5% |
| Equity | 10/15 | €165,479 | €193,465 | +€27,986 | +16.9% |
| Contributions | 10/11 | €20,096 | €20,096 | = | 0.0% |
| Reserves | 13 | €145,383 | €173,369 | +€27,986 | +19.2% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €126,633 | €154,619 | +€27,986 | +22.1% |
| Amounts payable | 17/49 | €341,183 | €320,751 | -€20,433 | -6.0% |
| Amounts payable after more than one year | 17 | €279,504 | €270,094 | -€9,410 | -3.4% |
| Financial debts | 170/4 | €179,504 | €170,094 | -€9,410 | -5.2% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €61,679 | €40,514 | -€21,165 | -34.3% |
| Current portion of amounts payable after more than one year | 42 | €16,241 | €9,410 | -€6,831 | -42.1% |
| Financial debts | 43 | €14,000 | - | -€14,000 | |
| Other loans | 439 | €14,000 | - | -€14,000 | |
| Trade debts | 44 | €10,783 | €5,117 | -€5,666 | -52.5% |
| Suppliers | 440/4 | €10,783 | €5,117 | -€5,666 | -52.5% |
| Taxes, remuneration and social security | 45 | €20,655 | €25,986 | +€5,331 | +25.8% |
| Taxes | 450/3 | €5,968 | €22,982 | +€17,014 | +285% |
| Remuneration and social security | 454/9 | €14,686 | €3,004 | -€11,683 | -79.5% |
| Accrued charges and deferred income | 492/3 | - | €10,143 | +€10,143 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,613 | €6,613 | = | 0.0% |
| Other operating charges | 640/8 | €2,684 | €1,861 | -€823 | -30.7% |
| Gross operating margin | 9900 | €53,333 | €54,887 | +€1,554 | +2.9% |
| Operating profit (loss) | 9901 | €44,036 | €46,413 | +€2,377 | +5.4% |
| Financial income | 75/76B | €2,650 | €3,649 | +€999 | +37.7% |
| Recurring financial income | 75 | €2,650 | €3,649 | +€999 | +37.7% |
| Financial charges | 65/66B | €9,587 | €6,059 | -€3,528 | -36.8% |
| Recurring financial charges | 65 | €9,587 | €6,059 | -€3,528 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €37,099 | €44,003 | +€6,905 | +18.6% |
| Income taxes | 67/77 | €10,552 | €16,018 | +€5,465 | +51.8% |
| Profit (loss) for the period | 9904 | €26,547 | €27,986 | +€1,439 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,547 | €27,986 | +€1,439 | +5.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.