Sirona: what changed
Two fiscal 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.
Sirona
Largest movements
- Intangible fixed assets -€10,000
down €10,000 (-16.0%), from €62,384 to €52,384
- Stocks and contracts -€7,255
down €7,255 (-14.8%), from €49,067 to €41,812
- Receivables within one year -€6,611
down €6,611 (-40.5%), from €16,326 to €9,715
of which Trade receivables: -€6,347
- Deferred charges and accrued income +€6,169
up €6,169 (+386.3%), from €1,597 to €7,766
- Cash -€5,699
down €5,699 (-28.8%), from €19,812 to €14,113
mainly Debts after one year (-€50,849) and Tax, wage and social debts (-€8,731)
- Debts after one year -€50,849
down €50,849 (-78.9%), from €64,457 to €13,608
- Profit (loss) carried forward +€21,812
up €21,812, from -€18,278 to €3,534
- Tax, wage and social debts -€8,731
down €8,731 (-53.3%), from €16,373 to €7,642
of which Remuneration and social security: -€9,019
- Trade debts +€7,989
up €7,989 (+14.0%), from €56,896 to €64,885
- Accrued charges and deferred income +€6,006
up €6,006 (+600.6%), from €1,000 to €7,006
- Gross operating margin +€35,878
up €35,878 (+81.2%), from €44,204 to €80,082
- Staff costs -€16,500
down €16,500 (-26.8%), from €61,476 to €44,976
- Financial charges +€936
up €936 (+90.3%), from €1,037 to €1,972
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
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 | €149,685 | €126,289 | -€23,397 | -15.6% |
| Fixed assets | 21/28 | €62,884 | €52,884 | -€10,000 | -15.9% |
| Intangible fixed assets | 21 | €62,384 | €52,384 | -€10,000 | -16.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €86,802 | €73,405 | -€13,397 | -15.4% |
| Stocks and contracts in progress | 3 | €49,067 | €41,812 | -€7,255 | -14.8% |
| Stocks | 30/36 | €49,067 | €41,812 | -€7,255 | -14.8% |
| Amounts receivable within one year | 40/41 | €16,326 | €9,715 | -€6,611 | -40.5% |
| Trade receivables | 40 | €16,062 | €9,715 | -€6,347 | -39.5% |
| Other amounts receivable | 41 | €264 | - | -€264 | |
| Cash at bank and in hand | 54/58 | €19,812 | €14,113 | -€5,699 | -28.8% |
| Deferred charges and accrued income | 490/1 | €1,597 | €7,766 | +€6,169 | +386.3% |
| Total equity and liabilities | 10/49 | €149,685 | €126,289 | -€23,397 | -15.6% |
| Equity | 10/15 | -€3,278 | €18,534 | +€21,812 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,278 | €3,534 | +€21,812 | |
| Amounts payable | 17/49 | €152,963 | €107,755 | -€45,209 | -29.6% |
| Amounts payable after more than one year | 17 | €64,457 | €13,608 | -€50,849 | -78.9% |
| Financial debts | 170/4 | €64,457 | €13,608 | -€50,849 | -78.9% |
| Amounts payable within one year | 42/48 | €87,507 | €87,141 | -€366 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €10,803 | €11,149 | +€346 | +3.2% |
| Trade debts | 44 | €56,896 | €64,885 | +€7,989 | +14.0% |
| Suppliers | 440/4 | €56,896 | €64,885 | +€7,989 | +14.0% |
| Taxes, remuneration and social security | 45 | €16,373 | €7,642 | -€8,731 | -53.3% |
| Taxes | 450/3 | €1,080 | €1,368 | +€288 | +26.7% |
| Remuneration and social security | 454/9 | €15,293 | €6,274 | -€9,019 | -59.0% |
| Other amounts payable | 47/48 | €3,435 | €3,465 | +€30 | +0.9% |
| Accrued charges and deferred income | 492/3 | €1,000 | €7,006 | +€6,006 | +600.6% |
| Remuneration, social security and pensions | 62 | €61,476 | €44,976 | -€16,500 | -26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,000 | €10,000 | = | 0.0% |
| Other operating charges | 640/8 | €772 | €1,322 | +€550 | +71.2% |
| Gross operating margin | 9900 | €44,204 | €80,082 | +€35,878 | +81.2% |
| Operating profit (loss) | 9901 | -€28,044 | €23,784 | +€51,829 | |
| Financial income | 75/76B | €55 | €0 | -€55 | -99.9% |
| Recurring financial income | 75 | €55 | €0 | -€55 | -99.9% |
| Financial charges | 65/66B | €1,037 | €1,972 | +€936 | +90.3% |
| Recurring financial charges | 65 | €1,037 | €1,972 | +€936 | +90.3% |
| Profit (loss) for the period before taxes | 9903 | -€29,026 | €21,812 | +€50,838 | |
| Profit (loss) for the period | 9904 | -€29,026 | €21,812 | +€50,838 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,026 | €21,812 | +€50,838 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.