SIRIUS BC: 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 BC
Largest movements
- Tangible fixed assets +€38,659
up €38,659 (+849%), from €4,552 to €43,211
- Cash +€6,587
up €6,587 (+28.2%), from €23,361 to €29,948
mainly Other debts (+€39,513) and Net result for the year (+€25,109)
- Receivables within one year -€1,241
down €1,241 (-43.8%), from €2,831 to €1,590
of which Trade receivables: -€1,197
- Other debts +€39,513
up €39,513 (+2,113%), from €1,870 to €41,383
- Debts after one year +€17,102
new in 2025: €17,102
- Profit (loss) carried forward -€13,182
down €13,182 (-100%), from €13,182 to €0
- Current portion of long-term debt +€4,789
new in 2025: €4,789
- Tax, wage and social debts -€2,555
down €2,555 (-51.0%), from €5,012 to €2,457
of which Remuneration and social security: -€4,400
- Gross operating margin +€41,960
up €41,960 (+907%), from €4,626 to €46,586
- Taxes +€9,847
up €9,847 (+1,623%), from €607 to €10,454
- Depreciation +€7,065
up €7,065 (+283%), from €2,493 to €9,559
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 | €32,024 | €76,577 | +€44,553 | +139% |
| Fixed assets | 21/28 | €5,612 | €44,271 | +€38,659 | +689% |
| Tangible fixed assets | 22/27 | €4,552 | €43,211 | +€38,659 | +849% |
| Furniture and vehicles | 24 | €4,552 | €43,211 | +€38,659 | +849% |
| Financial fixed assets | 28 | €1,060 | €1,060 | = | 0.0% |
| Current assets | 29/58 | €26,413 | €32,306 | +€5,894 | +22.3% |
| Amounts receivable within one year | 40/41 | €2,831 | €1,590 | -€1,241 | -43.8% |
| Trade receivables | 40 | €1,654 | €457 | -€1,197 | -72.4% |
| Other amounts receivable | 41 | €1,178 | €1,133 | -€44 | -3.8% |
| Cash at bank and in hand | 54/58 | €23,361 | €29,948 | +€6,587 | +28.2% |
| Deferred charges and accrued income | 490/1 | €220 | €768 | +€548 | +249% |
| Total equity and liabilities | 10/49 | €32,024 | €76,577 | +€44,553 | +139% |
| Equity | 10/15 | €19,182 | €6,000 | -€13,182 | -68.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,182 | €0 | -€13,182 | -100% |
| Amounts payable | 17/49 | €12,842 | €70,577 | +€57,735 | +450% |
| Amounts payable after more than one year | 17 | - | €17,102 | +€17,102 | |
| Financial debts | 170/4 | - | €17,102 | +€17,102 | |
| Amounts payable within one year | 42/48 | €12,842 | €53,475 | +€40,633 | +316% |
| Current portion of amounts payable after more than one year | 42 | - | €4,789 | +€4,789 | |
| Financial debts | 43 | €580 | €618 | +€38 | +6.5% |
| Credit institutions | 430/8 | €580 | €618 | +€38 | +6.5% |
| Trade debts | 44 | €5,379 | €4,227 | -€1,152 | -21.4% |
| Suppliers | 440/4 | €5,379 | €4,227 | -€1,152 | -21.4% |
| Taxes, remuneration and social security | 45 | €5,012 | €2,457 | -€2,555 | -51.0% |
| Taxes | 450/3 | €612 | €2,457 | +€1,845 | +301% |
| Remuneration and social security | 454/9 | €4,400 | €0 | -€4,400 | -100% |
| Other amounts payable | 47/48 | €1,870 | €41,383 | +€39,513 | +2,113% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,493 | €9,559 | +€7,065 | +283% |
| Other operating charges | 640/8 | €387 | €575 | +€188 | +48.4% |
| Non-recurring operating charges | 66A | €3,102 | €0 | -€3,102 | -100% |
| Gross operating margin | 9900 | €4,626 | €46,586 | +€41,960 | +907% |
| Operating profit (loss) | 9901 | -€1,356 | €36,452 | +€37,808 | |
| Financial income | 75/76B | €12 | €53 | +€41 | +338% |
| Recurring financial income | 75 | €12 | €53 | +€41 | +338% |
| Financial charges | 65/66B | €872 | €943 | +€71 | +8.1% |
| Recurring financial charges | 65 | €872 | €943 | +€71 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,216 | €35,563 | +€37,779 | |
| Income taxes | 67/77 | €607 | €10,454 | +€9,847 | +1,623% |
| Profit (loss) for the period | 9904 | -€2,823 | €25,109 | +€27,932 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,823 | €25,109 | +€27,932 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.