SIRIUS DECOR: 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 DECOR
Largest movements
- Receivables within one year +€57,750
up €57,750 (+1,228%), from €4,702 to €62,452
of which Other amounts receivable: +€32,504
- Cash +€4,077
up €4,077 (+5,233%), from €78 to €4,155
mainly Tax, wage and social debts (+€32,327) and Net result for the year (+€18,397)
- Tangible fixed assets -€3,735
down €3,735 (-48.3%), from €7,733 to €3,997
of which Furniture and vehicles: -€2,828
- Financial fixed assets +€1,500
new in 2025: €1,500
- Deferred charges and accrued income -€1,406
down €1,406 (-93.7%), from €1,500 to €94
- Tax, wage and social debts +€32,327
up €32,327 (+284%), from €11,399 to €43,726
of which Remuneration and social security: +€28,923
- Profit (loss) carried forward +€18,397
up €18,397 (+57.8%), from -€31,831 to -€13,435
- Trade debts +€7,462
up €7,462 (+652%), from €1,145 to €8,607
- Gross operating margin +€40,849
up €40,849 (+79.3%), from €51,493 to €92,343
- Staff costs +€26,191
up €26,191 (+72.4%), from €36,188 to €62,378
- Taxes +€3,792
up €3,792 (+2,962%), from €128 to €3,920
- Financial charges +€2,444
up €2,444 (+457%), from €535 to €2,979
- Depreciation +€1,255
up €1,255 (+50.6%), from €2,481 to €3,735
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 | €14,013 | €72,198 | +€58,185 | +415% |
| Fixed assets | 21/28 | €7,733 | €5,497 | -€2,235 | -28.9% |
| Tangible fixed assets | 22/27 | €7,733 | €3,997 | -€3,735 | -48.3% |
| Plant, machinery and equipment | 23 | €1,494 | €586 | -€908 | -60.8% |
| Furniture and vehicles | 24 | €6,239 | €3,411 | -€2,828 | -45.3% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €6,280 | €66,701 | +€60,421 | +962% |
| Amounts receivable within one year | 40/41 | €4,702 | €62,452 | +€57,750 | +1,228% |
| Trade receivables | 40 | - | €25,246 | +€25,246 | |
| Other amounts receivable | 41 | €4,702 | €37,206 | +€32,504 | +691% |
| Cash at bank and in hand | 54/58 | €78 | €4,155 | +€4,077 | +5,233% |
| Deferred charges and accrued income | 490/1 | €1,500 | €94 | -€1,406 | -93.7% |
| Total equity and liabilities | 10/49 | €14,013 | €72,198 | +€58,185 | +415% |
| Equity | 10/15 | €1,469 | €19,866 | +€18,397 | +1,252% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €30,800 | €30,800 | = | 0.0% |
| Distributable reserves | 133 | €30,800 | €30,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,831 | -€13,435 | +€18,397 | +57.8% |
| Amounts payable | 17/49 | €12,544 | €52,333 | +€39,789 | +317% |
| Amounts payable within one year | 42/48 | €12,544 | €52,333 | +€39,789 | +317% |
| Trade debts | 44 | €1,145 | €8,607 | +€7,462 | +652% |
| Suppliers | 440/4 | €1,145 | €8,607 | +€7,462 | +652% |
| Taxes, remuneration and social security | 45 | €11,399 | €43,726 | +€32,327 | +284% |
| Taxes | 450/3 | €3,176 | €6,580 | +€3,403 | +107% |
| Remuneration and social security | 454/9 | €8,223 | €37,146 | +€28,923 | +352% |
| Non-recurring operating income | 76A | €42 | - | -€42 | |
| Remuneration, social security and pensions | 62 | €36,188 | €62,378 | +€26,191 | +72.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,481 | €3,735 | +€1,255 | +50.6% |
| Other operating charges | 640/8 | €1,162 | €2,010 | +€849 | +73.0% |
| Non-recurring operating charges | 66A | €4,207 | - | -€4,207 | |
| Gross operating margin | 9900 | €51,493 | €92,343 | +€40,849 | +79.3% |
| Operating profit (loss) | 9901 | €7,457 | €24,219 | +€16,762 | +225% |
| Financial income | 75/76B | €96 | €1,077 | +€982 | +1,026% |
| Recurring financial income | 75 | €96 | €1,077 | +€982 | +1,026% |
| Financial charges | 65/66B | €535 | €2,979 | +€2,444 | +457% |
| Recurring financial charges | 65 | €535 | €2,979 | +€2,444 | +457% |
| Profit (loss) for the period before taxes | 9903 | €7,017 | €22,317 | +€15,299 | +218% |
| Income taxes | 67/77 | €128 | €3,920 | +€3,792 | +2,962% |
| Profit (loss) for the period | 9904 | €6,889 | €18,397 | +€11,507 | +167% |
| Profit (loss) for the period to be appropriated | 9905 | €6,889 | €18,397 | +€11,507 | +167% |
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 18 October 2026 via checked.be.