SIRON: 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.
SIRON
Largest movements
- Cash -€9,633
down €9,633 (-50.2%), from €19,186 to €9,553
mainly Net result for the year (-€9,494) and Receivables within one year (-€556)
- Receivables within one year +€556
up €556 (+106%), from €523 to €1,079
- Profit (loss) carried forward -€8,634
down €8,634, from €249 to -€8,385
- Reserves -€860
no longer reported in 2025 (was €860)
- Trade debts +€417
new in 2025: €417
- Gross operating margin -€4,379
down €4,379 (-102%), from -€4,289 to -€8,668
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 | €19,709 | €10,632 | -€9,077 | -46.1% |
| Current assets | 29/58 | €19,709 | €10,632 | -€9,077 | -46.1% |
| Amounts receivable within one year | 40/41 | €523 | €1,079 | +€556 | +106% |
| Other amounts receivable | 41 | €523 | €1,079 | +€556 | +106% |
| Cash at bank and in hand | 54/58 | €19,186 | €9,553 | -€9,633 | -50.2% |
| Total equity and liabilities | 10/49 | €19,709 | €10,632 | -€9,077 | -46.1% |
| Equity | 10/15 | €19,709 | €10,215 | -€9,494 | -48.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €860 | - | -€860 | |
| Distributable reserves | 133 | €860 | - | -€860 | |
| Profit (loss) carried forward | 14 | €249 | -€8,385 | -€8,634 | |
| Amounts payable | 17/49 | - | €417 | +€417 | |
| Amounts payable within one year | 42/48 | - | €417 | +€417 | |
| Trade debts | 44 | - | €417 | +€417 | |
| Suppliers | 440/4 | - | €417 | +€417 | |
| Other operating charges | 640/8 | €636 | €654 | +€19 | +2.9% |
| Gross operating margin | 9900 | -€4,289 | -€8,668 | -€4,379 | -102% |
| Operating profit (loss) | 9901 | -€4,925 | -€9,322 | -€4,397 | -89.3% |
| Financial charges | 65/66B | €138 | €172 | +€34 | +24.6% |
| Recurring financial charges | 65 | €138 | €172 | +€34 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,063 | -€9,494 | -€4,431 | -87.5% |
| Profit (loss) for the period | 9904 | -€5,063 | -€9,494 | -€4,431 | -87.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,063 | -€9,494 | -€4,431 | -87.5% |
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 13 October 2026 via checked.be.