Sirius C: 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 C
Largest movements
- Cash +€22,832
up €22,832 (+62.3%), from €36,645 to €59,476
mainly Net result for the year (+€38,234) and Tax, wage and social debts (+€11,019)
- Current investments +€22,008
up €22,008 (+440%), from €5,000 to €27,008
- Tangible fixed assets -€10,611
down €10,611 (-25.1%), from €42,327 to €31,717
of which Furniture and vehicles: -€9,222
- Reserves +€37,401
up €37,401 (+104%), from €36,064 to €73,465
- Tax, wage and social debts +€11,019
up €11,019 (+67.4%), from €16,355 to €27,374
- Debts after one year -€8,333
down €8,333 (-32.0%), from €26,002 to €17,669
- Other debts -€4,384
down €4,384 (-84.0%), from €5,217 to €833
- Depreciation -€1,435
down €1,435 (-11.9%), from €12,045 to €10,611
- Financial charges -€667
down €667 (-32.6%), from €2,048 to €1,381
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 | €97,297 | €131,990 | +€34,693 | +35.7% |
| Fixed assets | 21/28 | €42,327 | €31,717 | -€10,611 | -25.1% |
| Tangible fixed assets | 22/27 | €42,327 | €31,717 | -€10,611 | -25.1% |
| Plant, machinery and equipment | 23 | €5,976 | €4,587 | -€1,389 | -23.2% |
| Furniture and vehicles | 24 | €36,351 | €27,130 | -€9,222 | -25.4% |
| Current assets | 29/58 | €54,970 | €100,273 | +€45,303 | +82.4% |
| Amounts receivable within one year | 40/41 | €11,979 | €12,348 | +€369 | +3.1% |
| Trade receivables | 40 | €11,979 | €11,979 | = | 0.0% |
| Other amounts receivable | 41 | - | €369 | +€369 | |
| Current investments | 50/53 | €5,000 | €27,008 | +€22,008 | +440% |
| Cash at bank and in hand | 54/58 | €36,645 | €59,476 | +€22,832 | +62.3% |
| Deferred charges and accrued income | 490/1 | €1,346 | €1,441 | +€94 | +7.0% |
| Total equity and liabilities | 10/49 | €97,297 | €131,990 | +€34,693 | +35.7% |
| Equity | 10/15 | €39,064 | €76,465 | +€37,401 | +95.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €36,064 | €73,465 | +€37,401 | +104% |
| Distributable reserves | 133 | €36,064 | €73,465 | +€37,401 | +104% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €58,234 | €55,525 | -€2,709 | -4.7% |
| Amounts payable after more than one year | 17 | €26,002 | €17,669 | -€8,333 | -32.0% |
| Financial debts | 170/4 | €26,002 | €17,669 | -€8,333 | -32.0% |
| Amounts payable within one year | 42/48 | €31,977 | €37,662 | +€5,685 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €8,015 | €8,333 | +€318 | +4.0% |
| Trade debts | 44 | €2,389 | €1,122 | -€1,268 | -53.1% |
| Suppliers | 440/4 | €2,389 | €1,122 | -€1,268 | -53.1% |
| Taxes, remuneration and social security | 45 | €16,355 | €27,374 | +€11,019 | +67.4% |
| Taxes | 450/3 | €16,355 | €27,374 | +€11,019 | +67.4% |
| Other amounts payable | 47/48 | €5,217 | €833 | -€4,384 | -84.0% |
| Accrued charges and deferred income | 492/3 | €254 | €194 | -€60 | -23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,045 | €10,611 | -€1,435 | -11.9% |
| Other operating charges | 640/8 | €138 | €227 | +€89 | +64.1% |
| Gross operating margin | 9900 | €61,135 | €60,887 | -€249 | -0.4% |
| Operating profit (loss) | 9901 | €48,952 | €50,049 | +€1,097 | +2.2% |
| Financial income | 75/76B | €0 | €80 | +€80 | +29,559% |
| Recurring financial income | 75 | €0 | €80 | +€80 | +29,559% |
| Financial charges | 65/66B | €2,048 | €1,381 | -€667 | -32.6% |
| Recurring financial charges | 65 | €2,048 | €1,381 | -€667 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €46,905 | €48,749 | +€1,844 | +3.9% |
| Income taxes | 67/77 | €10,008 | €10,514 | +€506 | +5.1% |
| Profit (loss) for the period | 9904 | €36,897 | €38,234 | +€1,338 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,897 | €38,234 | +€1,338 | +3.6% |
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 14 October 2026 via checked.be.