Sirius Tax: 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 Tax"
Largest movements
- Cash +€48,939
up €48,939 (+993%), from €4,930 to €53,869
mainly Net result for the year (+€89,072) and Other debts (+€50,000)
- Receivables within one year -€25,056
down €25,056 (-66.3%), from €37,801 to €12,745
of which Trade receivables: -€24,399
- Tangible fixed assets -€1,301
down €1,301 (-41.0%), from €3,173 to €1,872
of which Furniture and vehicles: -€1,301
- Other debts +€50,000
new in 2025: €50,000
- Tax, wage and social debts -€14,693
down €14,693 (-62.0%), from €23,713 to €9,020
- Profit (loss) carried forward -€10,928
down €10,928 (-56.2%), from €19,457 to €8,529
- Trade debts -€1,734
down €1,734 (-100%), from €1,734 to €0
- Gross operating margin +€13,910
up €13,910 (+13.3%), from €104,236 to €118,146
- Purchases and services -€9,998
down €9,998 (-44.4%), from €22,526 to €12,528
- Taxes +€7,773
up €7,773 (+38.9%), from €20,000 to €27,773
- Turnover +€3,912
up €3,912 (+3.1%), from €126,762 to €130,674
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 | €45,904 | €68,549 | +€22,645 | +49.3% |
| Fixed assets | 21/28 | €3,173 | €1,872 | -€1,301 | -41.0% |
| Tangible fixed assets | 22/27 | €3,173 | €1,872 | -€1,301 | -41.0% |
| Plant, machinery and equipment | 23 | €1,797 | €1,797 | -€0 | 0.0% |
| Furniture and vehicles | 24 | €1,376 | €75 | -€1,301 | -94.5% |
| Current assets | 29/58 | €42,731 | €66,677 | +€23,946 | +56.0% |
| Amounts receivable within one year | 40/41 | €37,801 | €12,745 | -€25,056 | -66.3% |
| Trade receivables | 40 | €36,879 | €12,480 | -€24,399 | -66.2% |
| Other amounts receivable | 41 | €922 | €265 | -€657 | -71.3% |
| Cash at bank and in hand | 54/58 | €4,930 | €53,869 | +€48,939 | +993% |
| Deferred charges and accrued income | 490/1 | - | €63 | +€63 | |
| Total equity and liabilities | 10/49 | €45,904 | €68,549 | +€22,645 | +49.3% |
| Equity | 10/15 | €20,457 | €9,529 | -€10,928 | -53.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,457 | €8,529 | -€10,928 | -56.2% |
| Amounts payable | 17/49 | €25,447 | €59,020 | +€33,573 | +132% |
| Amounts payable within one year | 42/48 | €25,447 | €59,020 | +€33,573 | +132% |
| Trade debts | 44 | €1,734 | €0 | -€1,734 | -100% |
| Suppliers | 440/4 | €1,734 | €0 | -€1,734 | -100% |
| Taxes, remuneration and social security | 45 | €23,713 | €9,020 | -€14,693 | -62.0% |
| Taxes | 450/3 | €23,713 | €9,020 | -€14,693 | -62.0% |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Turnover | 70 | €126,762 | €130,674 | +€3,912 | +3.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,526 | €12,528 | -€9,998 | -44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €737 | €1,301 | +€564 | +76.5% |
| Gross operating margin | 9900 | €104,236 | €118,146 | +€13,910 | +13.3% |
| Operating profit (loss) | 9901 | €103,499 | €116,845 | +€13,346 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €103,499 | €116,845 | +€13,346 | +12.9% |
| Income taxes | 67/77 | €20,000 | €27,773 | +€7,773 | +38.9% |
| Profit (loss) for the period | 9904 | €83,499 | €89,072 | +€5,573 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €83,499 | €89,072 | +€5,573 | +6.7% |
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 29 October 2026 via checked.be.