SIRIUS GRAPHICS: what changed
Two fiscal 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 GRAPHICS
Largest movements
- Receivables within one year +€9,487
up €9,487 (+101.4%), from €9,357 to €18,844
of which Trade receivables: +€9,487
- Cash -€5,036
down €5,036 (-99.0%), from €5,090 to €53
mainly Receivables within one year (-€9,487) and Current portion of long-term debt (-€9,200)
- Tangible fixed assets +€1,872
up €1,872 (+50.8%), from €3,685 to €5,557
of which Plant, machinery and equipment: +€1,993
- Profit (loss) carried forward +€28,658
up €28,658 (+24.3%), from -€117,930 to -€89,272
- Current portion of long-term debt -€9,200
down €9,200 (-100.0%), from €9,200 to €0
- Short-term financial debts -€7,500
down €7,500 (-78.9%), from €9,500 to €2,000
- Tax, wage and social debts -€3,410
down €3,410 (-49.3%), from €6,914 to €3,504
of which Taxes: -€3,410
- Other debts -€2,572
down €2,572 (-23.6%), from €10,892 to €8,320
- Gross operating margin -€2,818
down €2,818 (-8.2%), from €34,469 to €31,650
- Financial charges -€2,148
down €2,148 (-55.7%), from €3,858 to €1,710
- Depreciation -€442
down €442 (-43.7%), from €1,012 to €570
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.
Cash bridge derived
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 | €19,134 | €25,388 | +€6,254 | +32.7% |
| Fixed assets | 21/28 | €3,790 | €5,557 | +€1,767 | +46.6% |
| Tangible fixed assets | 22/27 | €3,685 | €5,557 | +€1,872 | +50.8% |
| Plant, machinery and equipment | 23 | €3,514 | €5,506 | +€1,993 | +56.7% |
| Furniture and vehicles | 24 | €172 | €51 | -€121 | -70.5% |
| Financial fixed assets | 28 | €105 | €0 | -€105 | -100.0% |
| Current assets | 29/58 | €15,344 | €19,831 | +€4,488 | +29.2% |
| Amounts receivable within one year | 40/41 | €9,357 | €18,844 | +€9,487 | +101.4% |
| Trade receivables | 40 | €8,962 | €18,449 | +€9,487 | +105.9% |
| Other amounts receivable | 41 | €395 | €395 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,090 | €53 | -€5,036 | -99.0% |
| Deferred charges and accrued income | 490/1 | €897 | €934 | +€37 | +4.1% |
| Total equity and liabilities | 10/49 | €19,134 | €25,388 | +€6,254 | +32.7% |
| Equity | 10/15 | -€19,529 | €9,129 | +€28,658 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,801 | €79,801 | = | 0.0% |
| Distributable reserves | 133 | €79,801 | €79,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,930 | -€89,272 | +€28,658 | +24.3% |
| Amounts payable | 17/49 | €38,663 | €16,259 | -€22,403 | -57.9% |
| Amounts payable within one year | 42/48 | €38,663 | €16,259 | -€22,403 | -57.9% |
| Current portion of amounts payable after more than one year | 42 | €9,200 | €0 | -€9,200 | -100.0% |
| Financial debts | 43 | €9,500 | €2,000 | -€7,500 | -78.9% |
| Credit institutions | 430/8 | €9,500 | €2,000 | -€7,500 | -78.9% |
| Trade debts | 44 | €2,157 | €2,435 | +€279 | +12.9% |
| Suppliers | 440/4 | €2,157 | €2,435 | +€279 | +12.9% |
| Taxes, remuneration and social security | 45 | €6,914 | €3,504 | -€3,410 | -49.3% |
| Taxes | 450/3 | €6,914 | €3,504 | -€3,410 | -49.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €10,892 | €8,320 | -€2,572 | -23.6% |
| Non-recurring operating income | 76A | €5,180 | €0 | -€5,180 | -100.0% |
| Remuneration, social security and pensions | 62 | €298 | €0 | -€298 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,012 | €570 | -€442 | -43.7% |
| Other operating charges | 640/8 | €620 | €544 | -€76 | -12.3% |
| Gross operating margin | 9900 | €34,469 | €31,650 | -€2,818 | -8.2% |
| Operating profit (loss) | 9901 | €32,538 | €30,537 | -€2,001 | -6.2% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €3,858 | €1,710 | -€2,148 | -55.7% |
| Recurring financial charges | 65 | €3,858 | €1,710 | -€2,148 | -55.7% |
| Profit (loss) for the period before taxes | 9903 | €28,683 | €28,827 | +€144 | +0.5% |
| Income taxes | 67/77 | €178 | €170 | -€9 | -4.9% |
| Profit (loss) for the period | 9904 | €28,505 | €28,658 | +€153 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,505 | €28,658 | +€153 | +0.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.