SIROKO: 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.
SIROKO
Largest movements
- Receivables within one year +€5,725
up €5,725 (+106%), from €5,406 to €11,131
- Cash -€2,190
down €2,190 (-22.2%), from €9,856 to €7,666
mainly Other debts (-€14,137) and Receivables within one year (-€5,725)
- Tangible fixed assets -€2,108
down €2,108 (-70.7%), from €2,980 to €872
of which Furniture and vehicles: -€1,688
- Deferred charges and accrued income -€274
down €274 (-9.5%), from €2,896 to €2,622
- Profit (loss) carried forward +€15,818
up €15,818 (+55.1%), from -€28,695 to -€12,877
- Other debts -€14,137
down €14,137 (-45.3%), from €31,236 to €17,098
- Trade debts -€1,661
down €1,661 (-30.9%), from €5,384 to €3,722
- Tax, wage and social debts +€1,134
up €1,134 (+83.6%), from €1,357 to €2,491
- Gross operating margin +€13,319
up €13,319 (+235%), from €5,659 to €18,978
- Depreciation +€1,133
up €1,133 (+116%), from €974 to €2,108
- Other operating charges -€554
down €554 (-40.6%), from €1,364 to €810
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 | €21,138 | €22,292 | +€1,154 | +5.5% |
| Fixed assets | 21/28 | €2,980 | €872 | -€2,108 | -70.7% |
| Tangible fixed assets | 22/27 | €2,980 | €872 | -€2,108 | -70.7% |
| Plant, machinery and equipment | 23 | €1,292 | €872 | -€420 | -32.5% |
| Furniture and vehicles | 24 | €1,688 | €0 | -€1,688 | -100% |
| Current assets | 29/58 | €18,158 | €21,420 | +€3,261 | +18.0% |
| Amounts receivable within one year | 40/41 | €5,406 | €11,131 | +€5,725 | +106% |
| Trade receivables | 40 | €5,406 | €11,131 | +€5,725 | +106% |
| Cash at bank and in hand | 54/58 | €9,856 | €7,666 | -€2,190 | -22.2% |
| Deferred charges and accrued income | 490/1 | €2,896 | €2,622 | -€274 | -9.5% |
| Total equity and liabilities | 10/49 | €21,138 | €22,292 | +€1,154 | +5.5% |
| Equity | 10/15 | -€16,838 | -€1,020 | +€15,818 | +93.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,657 | €5,657 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €4,661 | €4,661 | = | 0.0% |
| Distributable reserves | 133 | €996 | €996 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,695 | -€12,877 | +€15,818 | +55.1% |
| Amounts payable | 17/49 | €37,976 | €23,312 | -€14,664 | -38.6% |
| Amounts payable within one year | 42/48 | €37,976 | €23,312 | -€14,664 | -38.6% |
| Trade debts | 44 | €5,384 | €3,722 | -€1,661 | -30.9% |
| Suppliers | 440/4 | €5,384 | €3,722 | -€1,661 | -30.9% |
| Taxes, remuneration and social security | 45 | €1,357 | €2,491 | +€1,134 | +83.6% |
| Taxes | 450/3 | €1,357 | €2,491 | +€1,134 | +83.6% |
| Other amounts payable | 47/48 | €31,236 | €17,098 | -€14,137 | -45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €974 | €2,108 | +€1,133 | +116% |
| Other operating charges | 640/8 | €1,364 | €810 | -€554 | -40.6% |
| Gross operating margin | 9900 | €5,659 | €18,978 | +€13,319 | +235% |
| Operating profit (loss) | 9901 | €3,321 | €16,060 | +€12,739 | +384% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €133 | €101 | -€32 | -24.2% |
| Recurring financial charges | 65 | €133 | €101 | -€32 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €3,188 | €15,959 | +€12,771 | +401% |
| Income taxes | 67/77 | €137 | €141 | +€5 | +3.4% |
| Profit (loss) for the period | 9904 | €3,051 | €15,818 | +€12,767 | +418% |
| Profit (loss) for the period to be appropriated | 9905 | €3,051 | €15,818 | +€12,767 | +418% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.