SIRONA CONSULT: 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.
SIRONA CONSULT
Largest movements
- Tangible fixed assets +€88,305
up €88,305 (+2,480%), from €3,560 to €91,865
- Cash -€15,012
down €15,012 (-10.3%), from €145,552 to €130,541
mainly Investment in fixed assets (net) (-€93,963) and Contributions, distributions and other (-€53,371)
- Receivables within one year +€5,595
up €5,595 (+45.3%), from €12,344 to €17,939
- Debts after one year +€60,863
new in 2025: €60,863
- Tax, wage and social debts -€33,065
down €33,065 (-83.9%), from €39,396 to €6,332
- Other debts +€22,135
up €22,135 (+67.3%), from €32,889 to €55,024
- Profit (loss) carried forward +€15,256
up €15,256 (+1,087%), from €1,403 to €16,659
- Current portion of long-term debt +€13,125
new in 2025: €13,125
- Gross operating margin +€26,738
up €26,738 (+35.4%), from €75,611 to €102,349
- Taxes +€8,247
up €8,247 (+45.8%), from €17,994 to €26,242
- Depreciation +€3,324
up €3,324 (+142%), from €2,334 to €5,658
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 | €181,952 | €263,172 | +€81,220 | +44.6% |
| Fixed assets | 21/28 | €3,560 | €91,865 | +€88,305 | +2,480% |
| Tangible fixed assets | 22/27 | €3,560 | €91,865 | +€88,305 | +2,480% |
| Furniture and vehicles | 24 | €3,560 | €91,865 | +€88,305 | +2,480% |
| Current assets | 29/58 | €178,391 | €171,306 | -€7,085 | -4.0% |
| Amounts receivable within one year | 40/41 | €12,344 | €17,939 | +€5,595 | +45.3% |
| Trade receivables | 40 | €12,344 | €17,939 | +€5,595 | +45.3% |
| Current investments | 50/53 | €19,970 | €21,837 | +€1,867 | +9.4% |
| Cash at bank and in hand | 54/58 | €145,552 | €130,541 | -€15,012 | -10.3% |
| Deferred charges and accrued income | 490/1 | €525 | €990 | +€465 | +88.5% |
| Total equity and liabilities | 10/49 | €181,952 | €263,172 | +€81,220 | +44.6% |
| Equity | 10/15 | €108,653 | €123,909 | +€15,256 | +14.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €104,250 | €104,250 | = | 0.0% |
| Distributable reserves | 133 | €104,250 | €104,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,403 | €16,659 | +€15,256 | +1,087% |
| Amounts payable | 17/49 | €73,298 | €139,263 | +€65,964 | +90.0% |
| Amounts payable after more than one year | 17 | - | €60,863 | +€60,863 | |
| Financial debts | 170/4 | - | €60,863 | +€60,863 | |
| Amounts payable within one year | 42/48 | €73,298 | €78,400 | +€5,102 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | - | €13,125 | +€13,125 | |
| Financial debts | 43 | - | €43 | +€43 | |
| Credit institutions | 430/8 | - | €43 | +€43 | |
| Trade debts | 44 | €1,013 | €3,876 | +€2,863 | +283% |
| Suppliers | 440/4 | €1,013 | €3,876 | +€2,863 | +283% |
| Taxes, remuneration and social security | 45 | €39,396 | €6,332 | -€33,065 | -83.9% |
| Taxes | 450/3 | €39,396 | €6,332 | -€33,065 | -83.9% |
| Other amounts payable | 47/48 | €32,889 | €55,024 | +€22,135 | +67.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,334 | €5,658 | +€3,324 | +142% |
| Other operating charges | 640/8 | €1,016 | €1,062 | +€47 | +4.6% |
| Gross operating margin | 9900 | €75,611 | €102,349 | +€26,738 | +35.4% |
| Operating profit (loss) | 9901 | €72,261 | €95,629 | +€23,367 | +32.3% |
| Financial income | 75/76B | €168 | €0 | -€168 | -100% |
| Recurring financial income | 75 | €168 | €0 | -€168 | -100% |
| Financial charges | 65/66B | €553 | €760 | +€207 | +37.5% |
| Recurring financial charges | 65 | €553 | €760 | +€207 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | €71,877 | €94,868 | +€22,991 | +32.0% |
| Income taxes | 67/77 | €17,994 | €26,242 | +€8,247 | +45.8% |
| Profit (loss) for the period | 9904 | €53,883 | €68,627 | +€14,744 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,883 | €68,627 | +€14,744 | +27.4% |
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 22 October 2026 via checked.be.