SIRODO: 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.
SIRODO
Largest movements
- Tangible fixed assets +€12,599
up €12,599 (+24554.9%), from €51 to €12,650
of which Other tangible fixed assets: +€6,441
- Deferred charges and accrued income +€4,630
up €4,630 (+208.7%), from €2,218 to €6,848
- Profit (loss) carried forward +€14,955
up €14,955 (+35.8%), from €41,774 to €56,729
- Tax, wage and social debts +€3,197
up €3,197 (+29.8%), from €10,724 to €13,920
- Current portion of long-term debt +€2,994
up €2,994 (+41.6%), from €7,196 to €10,190
- Other debts -€2,600
down €2,600 (-14.5%), from €17,945 to €15,345
- Trade debts +€2,194
up €2,194 (+972.9%), from €226 to €2,420
- Gross operating margin -€4,592
down €4,592 (-14.9%), from €30,839 to €26,247
- Taxes -€1,526
down €1,526 (-19.9%), from €7,673 to €6,147
- Depreciation +€375
up €375 (+127.4%), from €295 to €670
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,280 | €137,509 | +€17,229 | +14.3% |
| Fixed assets | 21/28 | €118,062 | €130,661 | +€12,599 | +10.7% |
| Tangible fixed assets | 22/27 | €51 | €12,650 | +€12,599 | +24554.9% |
| Furniture and vehicles | 24 | €51 | €6,209 | +€6,158 | +12001.8% |
| Other tangible fixed assets | 26 | - | €6,441 | +€6,441 | |
| Financial fixed assets | 28 | €118,011 | €118,011 | = | 0.0% |
| Current assets | 29/58 | €2,218 | €6,848 | +€4,630 | +208.7% |
| Deferred charges and accrued income | 490/1 | €2,218 | €6,848 | +€4,630 | +208.7% |
| Total equity and liabilities | 10/49 | €120,280 | €137,509 | +€17,229 | +14.3% |
| Equity | 10/15 | €49,524 | €64,479 | +€14,955 | +30.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,550 | €1,550 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,550 | €1,550 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,550 | €1,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,774 | €56,729 | +€14,955 | +35.8% |
| Amounts payable | 17/49 | €70,756 | €73,030 | +€2,274 | +3.2% |
| Amounts payable after more than one year | 17 | €29,255 | €27,161 | -€2,094 | -7.2% |
| Financial debts | 170/4 | €29,255 | €27,161 | -€2,094 | -7.2% |
| Amounts payable within one year | 42/48 | €39,363 | €43,381 | +€4,019 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €7,196 | €10,190 | +€2,994 | +41.6% |
| Financial debts | 43 | €3,272 | €1,506 | -€1,766 | -54.0% |
| Credit institutions | 430/8 | €3,272 | €1,506 | -€1,766 | -54.0% |
| Trade debts | 44 | €226 | €2,420 | +€2,194 | +972.9% |
| Suppliers | 440/4 | €226 | €2,420 | +€2,194 | +972.9% |
| Taxes, remuneration and social security | 45 | €10,724 | €13,920 | +€3,197 | +29.8% |
| Taxes | 450/3 | €10,724 | €13,920 | +€3,197 | +29.8% |
| Other amounts payable | 47/48 | €17,945 | €15,345 | -€2,600 | -14.5% |
| Accrued charges and deferred income | 492/3 | €2,138 | €2,488 | +€350 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €295 | €670 | +€375 | +127.4% |
| Other operating charges | 640/8 | €387 | €387 | = | 0.0% |
| Gross operating margin | 9900 | €30,839 | €26,247 | -€4,592 | -14.9% |
| Operating profit (loss) | 9901 | €30,157 | €25,189 | -€4,968 | -16.5% |
| Financial income | 75/76B | €109 | €0 | -€109 | -100.0% |
| Recurring financial income | 75 | €109 | €0 | -€109 | -100.0% |
| Financial charges | 65/66B | €3,826 | €4,088 | +€262 | +6.8% |
| Recurring financial charges | 65 | €3,826 | €4,088 | +€262 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €26,440 | €21,101 | -€5,339 | -20.2% |
| Income taxes | 67/77 | €7,673 | €6,147 | -€1,526 | -19.9% |
| Profit (loss) for the period | 9904 | €18,767 | €14,955 | -€3,813 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,767 | €14,955 | -€3,813 | -20.3% |
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 11 October 2026 via checked.be.