SIRIUS CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets +€15,886
up €15,886 (+5.2%), from €307,105 to €322,991
- Receivables within one year -€13,273
down €13,273 (-33.7%), from €39,357 to €26,084
- Cash -€4,421
down €4,421 (-26.9%), from €16,414 to €11,993
mainly Investment in fixed assets (net) (-€31,179) and Debts after one year (-€12,240)
- Reserves +€16,187
up €16,187 (+28.4%), from €56,971 to €73,158
- Debts after one year -€12,240
down €12,240 (-4.8%), from €255,962 to €243,722
- Tax, wage and social debts -€8,967
down €8,967 (-26.7%), from €33,608 to €24,641
- Other debts +€3,703
up €3,703 (+220%), from €1,683 to €5,387
- Depreciation -€23,169
down €23,169 (-60.2%), from €38,462 to €15,293
- Gross operating margin -€13,709
down €13,709 (-18.6%), from €73,748 to €60,038
- Other operating charges +€7,536
up €7,536 (+1,028%), from €733 to €8,269
- Financial charges +€6,034
up €6,034 (+102%), from €5,923 to €11,957
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 | €364,661 | €365,721 | +€1,060 | +0.3% |
| Fixed assets | 21/28 | €307,105 | €322,991 | +€15,886 | +5.2% |
| Tangible fixed assets | 22/27 | €307,105 | €322,991 | +€15,886 | +5.2% |
| Land and buildings | 22 | €304,216 | €311,196 | +€6,980 | +2.3% |
| Plant, machinery and equipment | 23 | €1,661 | €5,649 | +€3,987 | +240% |
| Furniture and vehicles | 24 | €1,228 | €5,387 | +€4,159 | +339% |
| Other tangible fixed assets | 26 | - | €759 | +€759 | |
| Current assets | 29/58 | €57,555 | €42,730 | -€14,825 | -25.8% |
| Amounts receivable within one year | 40/41 | €39,357 | €26,084 | -€13,273 | -33.7% |
| Trade receivables | 40 | €39,357 | €26,084 | -€13,273 | -33.7% |
| Cash at bank and in hand | 54/58 | €16,414 | €11,993 | -€4,421 | -26.9% |
| Deferred charges and accrued income | 490/1 | €1,785 | €4,653 | +€2,869 | +161% |
| Total equity and liabilities | 10/49 | €364,661 | €365,721 | +€1,060 | +0.3% |
| Equity | 10/15 | €59,471 | €75,658 | +€16,187 | +27.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €56,971 | €73,158 | +€16,187 | +28.4% |
| Distributable reserves | 133 | €56,971 | €73,158 | +€16,187 | +28.4% |
| Amounts payable | 17/49 | €305,189 | €290,063 | -€15,127 | -5.0% |
| Amounts payable after more than one year | 17 | €255,962 | €243,722 | -€12,240 | -4.8% |
| Financial debts | 170/4 | €255,962 | €243,722 | -€12,240 | -4.8% |
| Amounts payable within one year | 42/48 | €49,227 | €46,341 | -€2,886 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €13,038 | €15,578 | +€2,540 | +19.5% |
| Trade debts | 44 | €898 | €736 | -€162 | -18.1% |
| Suppliers | 440/4 | €898 | €736 | -€162 | -18.1% |
| Taxes, remuneration and social security | 45 | €33,608 | €24,641 | -€8,967 | -26.7% |
| Taxes | 450/3 | €33,608 | €24,641 | -€8,967 | -26.7% |
| Other amounts payable | 47/48 | €1,683 | €5,387 | +€3,703 | +220% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,462 | €15,293 | -€23,169 | -60.2% |
| Other operating charges | 640/8 | €733 | €8,269 | +€7,536 | +1,028% |
| Gross operating margin | 9900 | €73,748 | €60,038 | -€13,709 | -18.6% |
| Operating profit (loss) | 9901 | €34,553 | €36,476 | +€1,924 | +5.6% |
| Financial income | 75/76B | €1 | €6 | +€5 | +630% |
| Recurring financial income | 75 | €1 | €6 | +€5 | +630% |
| Financial charges | 65/66B | €5,923 | €11,957 | +€6,034 | +102% |
| Recurring financial charges | 65 | €5,923 | €11,957 | +€6,034 | +102% |
| Profit (loss) for the period before taxes | 9903 | €28,630 | €24,525 | -€4,105 | -14.3% |
| Income taxes | 67/77 | €7,536 | €7,505 | -€32 | -0.4% |
| Profit (loss) for the period | 9904 | €21,094 | €17,020 | -€4,074 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,094 | €17,020 | -€4,074 | -19.3% |
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 31 October 2026 via checked.be.