SIRIUS SYSTEMS: 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 SYSTEMS
Largest movements
- Cash +€42,894
up €42,894 (+45.5%), from €94,192 to €137,086
mainly Net result for the year (+€100,655) and Other debts (+€35,000)
- Receivables within one year -€31,815
down €31,815 (-22.5%), from €141,423 to €109,608
of which Trade receivables: -€17,516
- Tangible fixed assets -€10,601
down €10,601 (-5.5%), from €191,569 to €180,969
of which Land and buildings: -€7,688
- Debts after one year -€82,424
down €82,424 (-53.8%), from €153,218 to €70,793
- Reserves +€65,655
up €65,655 (+89.9%), from €73,004 to €138,659
of which Distributable reserves: +€65,655
- Other debts +€35,000
up €35,000 (+54945.1%), from €64 to €35,064
- Trade debts -€20,446
down €20,446 (-29.9%), from €68,476 to €48,030
- Tax, wage and social debts +€9,542
up €9,542 (+132.3%), from €7,214 to €16,756
- Gross operating margin +€5,126
up €5,126 (+3.5%), from €145,793 to €150,920
- Financial charges +€1,665
up €1,665 (+31.5%), from €5,293 to €6,958
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 | €428,244 | €428,248 | +€3 | 0.0% |
| Fixed assets | 21/28 | €192,155 | €180,969 | -€11,187 | -5.8% |
| Intangible fixed assets | 21 | €586 | €0 | -€586 | -100.0% |
| Tangible fixed assets | 22/27 | €191,569 | €180,969 | -€10,601 | -5.5% |
| Land and buildings | 22 | €188,656 | €180,969 | -€7,688 | -4.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,913 | €0 | -€2,913 | -100.0% |
| Current assets | 29/58 | €236,089 | €247,279 | +€11,190 | +4.7% |
| Amounts receivable within one year | 40/41 | €141,423 | €109,608 | -€31,815 | -22.5% |
| Trade receivables | 40 | €127,041 | €109,525 | -€17,516 | -13.8% |
| Other amounts receivable | 41 | €14,382 | €83 | -€14,299 | -99.4% |
| Cash at bank and in hand | 54/58 | €94,192 | €137,086 | +€42,894 | +45.5% |
| Deferred charges and accrued income | 490/1 | €474 | €585 | +€111 | +23.4% |
| Total equity and liabilities | 10/49 | €428,244 | €428,248 | +€3 | 0.0% |
| Equity | 10/15 | €186,816 | €252,234 | +€65,418 | +35.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,004 | €138,659 | +€65,655 | +89.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €73,004 | €138,659 | +€65,655 | +89.9% |
| Profit (loss) carried forward | 14 | €95,212 | €94,975 | -€237 | -0.2% |
| Amounts payable | 17/49 | €241,428 | €176,013 | -€65,415 | -27.1% |
| Amounts payable after more than one year | 17 | €153,218 | €70,793 | -€82,424 | -53.8% |
| Financial debts | 170/4 | €153,218 | €70,793 | -€82,424 | -53.8% |
| Amounts payable within one year | 42/48 | €88,210 | €105,220 | +€17,010 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €10,474 | €5,370 | -€5,104 | -48.7% |
| Financial debts | 43 | €1,983 | €0 | -€1,983 | -100.0% |
| Credit institutions | 430/8 | €1,983 | €0 | -€1,983 | -100.0% |
| Trade debts | 44 | €68,476 | €48,030 | -€20,446 | -29.9% |
| Suppliers | 440/4 | €68,476 | €48,030 | -€20,446 | -29.9% |
| Taxes, remuneration and social security | 45 | €7,214 | €16,756 | +€9,542 | +132.3% |
| Taxes | 450/3 | €7,214 | €16,756 | +€9,542 | +132.3% |
| Other amounts payable | 47/48 | €64 | €35,064 | +€35,000 | +54945.1% |
| Remuneration, social security and pensions | 62 | €0 | €201 | +€201 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,444 | €11,187 | -€1,257 | -10.1% |
| Other operating charges | 640/8 | €633 | €1,047 | +€414 | +65.4% |
| Gross operating margin | 9900 | €145,793 | €150,920 | +€5,126 | +3.5% |
| Operating profit (loss) | 9901 | €132,717 | €138,485 | +€5,768 | +4.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €5,293 | €6,958 | +€1,665 | +31.5% |
| Recurring financial charges | 65 | €5,293 | €6,958 | +€1,665 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | €127,424 | €131,527 | +€4,103 | +3.2% |
| Income taxes | 67/77 | €32,212 | €30,872 | -€1,340 | -4.2% |
| Profit (loss) for the period | 9904 | €95,212 | €100,655 | +€5,443 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €95,212 | €100,655 | +€5,443 | +5.7% |
Source: filed annual accounts (NBB), financial 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.