SIRIUS ONE: 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 ONE
Largest movements
- Tangible fixed assets -€15,722
down €15,722 (-53.2%), from €29,525 to €13,804
- Receivables after one year -€5,208
down €5,208 (-9.4%), from €55,208 to €50,000
- Cash -€1,073
down €1,073 (-30.0%), from €3,574 to €2,502
mainly Net result for the year (-€22,114) and Other debts (-€4,726)
- Profit (loss) carried forward -€22,114
down €22,114, from €13,764 to -€8,350
- Other debts -€4,726
down €4,726 (-7.6%), from €62,164 to €57,438
- Trade debts +€4,518
new in 2025: €4,518
- Gross operating margin +€4,189
up €4,189 (+40.3%), from -€10,404 to -€6,215
- Depreciation -€1,422
down €1,422 (-8.3%), from €17,144 to €15,722
- Taxes +€241
new in 2025: €241
- Financial income -€150
down €150 (-58.4%), from €257 to €107
- Financial charges -€139
down €139 (-76.5%), from €182 to €43
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 | €102,988 | €80,650 | -€22,338 | -21.7% |
| Fixed assets | 21/28 | €29,525 | €13,804 | -€15,722 | -53.2% |
| Tangible fixed assets | 22/27 | €29,525 | €13,804 | -€15,722 | -53.2% |
| Furniture and vehicles | 24 | €29,525 | €13,804 | -€15,722 | -53.2% |
| Current assets | 29/58 | €73,462 | €66,846 | -€6,616 | -9.0% |
| Amounts receivable after more than one year | 29 | €55,208 | €50,000 | -€5,208 | -9.4% |
| Other amounts receivable | 291 | €55,208 | €50,000 | -€5,208 | -9.4% |
| Amounts receivable within one year | 40/41 | €14,680 | €14,344 | -€335 | -2.3% |
| Trade receivables | 40 | €1,757 | €1,757 | = | 0.0% |
| Other amounts receivable | 41 | €12,923 | €12,587 | -€335 | -2.6% |
| Cash at bank and in hand | 54/58 | €3,574 | €2,502 | -€1,073 | -30.0% |
| Total equity and liabilities | 10/49 | €102,988 | €80,650 | -€22,338 | -21.7% |
| Equity | 10/15 | €40,567 | €18,453 | -€22,114 | -54.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Outside capital | 11 | €25,000 | €25,000 | = | 0.0% |
| Other | 1109/19 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,802 | €1,802 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,802 | €1,802 | = | 0.0% |
| Legal reserve | 130 | €1,802 | €1,802 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,764 | -€8,350 | -€22,114 | |
| Amounts payable | 17/49 | €62,421 | €62,197 | -€224 | -0.4% |
| Amounts payable within one year | 42/48 | €62,421 | €62,197 | -€224 | -0.4% |
| Trade debts | 44 | - | €4,518 | +€4,518 | |
| Suppliers | 440/4 | - | €4,518 | +€4,518 | |
| Taxes, remuneration and social security | 45 | €257 | €241 | -€15 | -6.0% |
| Taxes | 450/3 | €257 | €241 | -€15 | -6.0% |
| Other amounts payable | 47/48 | €62,164 | €57,438 | -€4,726 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,144 | €15,722 | -€1,422 | -8.3% |
| Other operating charges | 640/8 | €75 | - | -€75 | |
| Gross operating margin | 9900 | -€10,404 | -€6,215 | +€4,189 | +40.3% |
| Operating profit (loss) | 9901 | -€27,623 | -€21,937 | +€5,686 | +20.6% |
| Financial income | 75/76B | €257 | €107 | -€150 | -58.4% |
| Recurring financial income | 75 | €257 | €107 | -€150 | -58.4% |
| Financial charges | 65/66B | €182 | €43 | -€139 | -76.5% |
| Recurring financial charges | 65 | €182 | €43 | -€139 | -76.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,548 | -€21,873 | +€5,675 | +20.6% |
| Income taxes | 67/77 | - | €241 | +€241 | |
| Profit (loss) for the period | 9904 | -€27,548 | -€22,114 | +€5,434 | +19.7% |
| Transfer to tax-exempt reserves | 689 | €257 | - | -€257 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,804 | -€22,114 | +€5,690 | +20.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.