SIRONUS: 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.
SIRONUS
Largest movements
- Tangible fixed assets -€13,808
down €13,808 (-3.9%), from €352,809 to €339,000
of which Land and buildings: -€12,209
- Deferred charges and accrued income +€7,870
up €7,870 (+80.4%), from €9,788 to €17,658
- Debts after one year -€16,448
down €16,448 (-9.0%), from €182,774 to €166,327
of which Financial debts: -€16,448
- Profit (loss) carried forward +€7,825
up €7,825 (+6.5%), from -€120,716 to -€112,891
- Current portion of long-term debt -€7,113
down €7,113 (-30.2%), from €23,561 to €16,448
- Trade debts +€5,144
up €5,144 (+69.2%), from €7,431 to €12,575
- Other debts +€5,027
up €5,027 (+3.9%), from €129,225 to €134,252
- Gross operating margin +€10,074
up €10,074 (+40.9%), from €24,661 to €34,735
- Other operating charges +€2,688
up €2,688 (+33.1%), from €8,117 to €10,805
- Depreciation -€2,648
down €2,648 (-16.1%), from €16,457 to €13,808
- Financial charges -€1,254
down €1,254 (-24.8%), from €5,053 to €3,799
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 | €367,553 | €358,786 | -€8,767 | -2.4% |
| Fixed assets | 21/28 | €352,809 | €339,000 | -€13,808 | -3.9% |
| Tangible fixed assets | 22/27 | €352,809 | €339,000 | -€13,808 | -3.9% |
| Land and buildings | 22 | €344,281 | €332,071 | -€12,209 | -3.5% |
| Other tangible fixed assets | 26 | €8,528 | €6,929 | -€1,599 | -18.8% |
| Current assets | 29/58 | €14,745 | €19,786 | +€5,042 | +34.2% |
| Cash at bank and in hand | 54/58 | €4,957 | €2,128 | -€2,829 | -57.1% |
| Deferred charges and accrued income | 490/1 | €9,788 | €17,658 | +€7,870 | +80.4% |
| Total equity and liabilities | 10/49 | €367,553 | €358,786 | -€8,767 | -2.4% |
| Equity | 10/15 | €6,659 | €13,169 | +€6,510 | +97.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | - | €100,000 | +€100,000 | |
| Issued capital | 100 | - | €100,000 | +€100,000 | |
| Outside capital | 11 | €100,000 | - | -€100,000 | |
| Other | 1109/19 | €100,000 | - | -€100,000 | |
| Reserves | 13 | €27,375 | €26,060 | -€1,315 | -4.8% |
| Tax-exempt reserves | 132 | €27,375 | €26,060 | -€1,315 | -4.8% |
| Profit (loss) carried forward | 14 | -€120,716 | -€112,891 | +€7,825 | +6.5% |
| Provisions and deferred taxes | 16 | €14,102 | €13,425 | -€677 | -4.8% |
| Deferred taxes | 168 | €14,102 | €13,425 | -€677 | -4.8% |
| Amounts payable | 17/49 | €346,793 | €332,193 | -€14,600 | -4.2% |
| Amounts payable after more than one year | 17 | €182,774 | €166,327 | -€16,448 | -9.0% |
| Financial debts | 170/4 | €65,774 | €49,327 | -€16,448 | -25.0% |
| Other amounts payable | 178/9 | €117,000 | €117,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €161,085 | €164,263 | +€3,179 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €23,561 | €16,448 | -€7,113 | -30.2% |
| Trade debts | 44 | €7,431 | €12,575 | +€5,144 | +69.2% |
| Suppliers | 440/4 | €7,431 | €12,575 | +€5,144 | +69.2% |
| Taxes, remuneration and social security | 45 | €868 | €989 | +€121 | +13.9% |
| Taxes | 450/3 | €868 | €989 | +€121 | +13.9% |
| Other amounts payable | 47/48 | €129,225 | €134,252 | +€5,027 | +3.9% |
| Accrued charges and deferred income | 492/3 | €2,933 | €1,603 | -€1,331 | -45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,457 | €13,808 | -€2,648 | -16.1% |
| Other operating charges | 640/8 | €8,117 | €10,805 | +€2,688 | +33.1% |
| Gross operating margin | 9900 | €24,661 | €34,735 | +€10,074 | +40.9% |
| Operating profit (loss) | 9901 | €87 | €10,121 | +€10,034 | +11546.4% |
| Financial charges | 65/66B | €5,053 | €3,799 | -€1,254 | -24.8% |
| Recurring financial charges | 65 | €5,053 | €3,799 | -€1,254 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,966 | €6,322 | +€11,288 | |
| Transfer from deferred taxes | 780 | €677 | €677 | = | 0.0% |
| Income taxes | 67/77 | €464 | €489 | +€25 | +5.3% |
| Profit (loss) for the period | 9904 | -€4,753 | €6,510 | +€11,264 | |
| Transfer from tax-exempt reserves | 789 | €1,315 | €1,315 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,439 | €7,825 | +€11,264 |
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 8 October 2026 via checked.be.