Sirona Pharma: 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 Pharma
Largest movements
- Cash -€2,462
down €2,462 (-35.3%), from €6,971 to €4,508
mainly Trade debts (-€27,689) and Receivables within one year (-€1,220)
- Deferred charges and accrued income -€1,981
no longer reported in 2025 (was €1,981)
- Trade debts -€27,689
down €27,689 (-18.7%), from €148,421 to €120,732
- Profit (loss) carried forward +€19,208
up €19,208, from -€19,065 to €143
- Accrued charges and deferred income +€6,000
new in 2025: €6,000
- Gross operating margin +€18,720
up €18,720 (+1,696%), from €1,104 to €19,823
- Financial charges -€743
down €743 (-81.9%), from €907 to €164
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 | €141,250 | €138,027 | -€3,223 | -2.3% |
| Current assets | 29/58 | €141,250 | €138,027 | -€3,223 | -2.3% |
| Amounts receivable within one year | 40/41 | €132,298 | €133,518 | +€1,220 | +0.9% |
| Trade receivables | 40 | €132,298 | €133,518 | +€1,220 | +0.9% |
| Cash at bank and in hand | 54/58 | €6,971 | €4,508 | -€2,462 | -35.3% |
| Deferred charges and accrued income | 490/1 | €1,981 | - | -€1,981 | |
| Total equity and liabilities | 10/49 | €141,250 | €138,027 | -€3,223 | -2.3% |
| Equity | 10/15 | -€9,065 | €10,143 | +€19,208 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,065 | €143 | +€19,208 | |
| Amounts payable | 17/49 | €150,314 | €127,883 | -€22,431 | -14.9% |
| Amounts payable within one year | 42/48 | €150,314 | €121,883 | -€28,431 | -18.9% |
| Trade debts | 44 | €148,421 | €120,732 | -€27,689 | -18.7% |
| Suppliers | 440/4 | €148,421 | €120,732 | -€27,689 | -18.7% |
| Taxes, remuneration and social security | 45 | €1,848 | €906 | -€942 | -51.0% |
| Taxes | 450/3 | €1,848 | €906 | -€942 | -51.0% |
| Other amounts payable | 47/48 | €46 | €246 | +€200 | +436% |
| Accrued charges and deferred income | 492/3 | - | €6,000 | +€6,000 | |
| Other operating charges | 640/8 | €387 | €399 | +€12 | +3.0% |
| Gross operating margin | 9900 | €1,104 | €19,823 | +€18,720 | +1,696% |
| Operating profit (loss) | 9901 | €716 | €19,424 | +€18,708 | +2,612% |
| Financial income | 75/76B | €55 | €0 | -€54 | -99.6% |
| Recurring financial income | 75 | €55 | €0 | -€54 | -99.6% |
| Financial charges | 65/66B | €907 | €164 | -€743 | -81.9% |
| Recurring financial charges | 65 | €907 | €164 | -€743 | -81.9% |
| Profit (loss) for the period before taxes | 9903 | -€136 | €19,260 | +€19,396 | |
| Income taxes | 67/77 | - | €52 | +€52 | |
| Profit (loss) for the period | 9904 | -€136 | €19,208 | +€19,344 | |
| Profit (loss) for the period to be appropriated | 9905 | -€136 | €19,208 | +€19,344 |
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 18 October 2026 via checked.be.