SIRLI: 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.
SIRLI
Largest movements
- Receivables within one year -€7,730
down €7,730 (-79.3%), from €9,754 to €2,023
of which Trade receivables: -€9,004
- Tangible fixed assets -€6,484
down €6,484 (-65.0%), from €9,969 to €3,485
- Deferred charges and accrued income +€1,130
up €1,130 (+427%), from €265 to €1,395
- Profit (loss) carried forward -€10,574
down €10,574 (-13.1%), from €80,598 to €70,024
- Tax, wage and social debts -€2,360
no longer reported in 2025 (was €2,360)
- Gross operating margin -€85,061
down €85,061, from €82,067 to -€2,994
- Taxes -€15,174
no longer reported in 2025 (was €15,174)
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 | €104,442 | €92,032 | -€12,410 | -11.9% |
| Fixed assets | 21/28 | €9,969 | €3,485 | -€6,484 | -65.0% |
| Tangible fixed assets | 22/27 | €9,969 | €3,485 | -€6,484 | -65.0% |
| Furniture and vehicles | 24 | €9,969 | €3,485 | -€6,484 | -65.0% |
| Current assets | 29/58 | €94,473 | €88,546 | -€5,927 | -6.3% |
| Amounts receivable within one year | 40/41 | €9,754 | €2,023 | -€7,730 | -79.3% |
| Trade receivables | 40 | €9,004 | - | -€9,004 | |
| Other amounts receivable | 41 | €750 | €2,023 | +€1,273 | +170% |
| Cash at bank and in hand | 54/58 | €84,455 | €85,128 | +€674 | +0.8% |
| Deferred charges and accrued income | 490/1 | €265 | €1,395 | +€1,130 | +427% |
| Total equity and liabilities | 10/49 | €104,442 | €92,032 | -€12,410 | -11.9% |
| Equity | 10/15 | €101,278 | €90,704 | -€10,574 | -10.4% |
| Contributions | 10/11 | €18,800 | €18,800 | = | 0.0% |
| Reserves | 13 | €1,880 | €1,880 | = | 0.0% |
| Distributable reserves | 133 | €1,880 | €1,880 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,598 | €70,024 | -€10,574 | -13.1% |
| Amounts payable | 17/49 | €3,164 | €1,328 | -€1,836 | -58.0% |
| Amounts payable within one year | 42/48 | €3,164 | €1,328 | -€1,836 | -58.0% |
| Trade debts | 44 | €732 | €1,256 | +€524 | +71.6% |
| Suppliers | 440/4 | €732 | €1,256 | +€524 | +71.6% |
| Taxes, remuneration and social security | 45 | €2,360 | - | -€2,360 | |
| Taxes | 450/3 | €2,360 | - | -€2,360 | |
| Other amounts payable | 47/48 | €72 | €72 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,803 | €6,789 | -€14 | -0.2% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | €82,067 | -€2,994 | -€85,061 | |
| Operating profit (loss) | 9901 | €74,592 | -€10,478 | -€85,070 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €99 | €96 | -€3 | -3.0% |
| Recurring financial charges | 65 | €99 | €96 | -€3 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €74,493 | -€10,574 | -€85,067 | |
| Income taxes | 67/77 | €15,174 | - | -€15,174 | |
| Profit (loss) for the period | 9904 | €59,319 | -€10,574 | -€69,893 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,319 | -€10,574 | -€69,893 |
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 19 October 2026 via checked.be.