SIRU: what changed
SIRU
Largest movements
- Financial fixed assets -€12,500
down €12,500 (-60.0%), from €20,833 to €8,333
- Cash +€1,196
up €1,196 (+5.0%), from €24,118 to €25,314
mainly Investment in fixed assets (net) (+€12,500) and Trade debts (+€724)
- Profit (loss) carried forward -€12,316
down €12,316, from €4,217 to -€8,099
- Trade debts +€724
up €724 (+56.3%), from €1,285 to €2,009
- Write-downs +€12,500
new in 2025: €12,500
- Other operating charges +€787
new in 2025: €787
- Gross operating margin +€769
up €769 (+246%), from €313 to €1,082
- Taxes -€25
no longer reported in 2025 (was €25)
- Financial charges +€21
up €21 (+23.0%), from €90 to €110
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,582 | €37,277 | -€11,304 | -23.3% |
| Fixed assets | 21/28 | €20,833 | €8,333 | -€12,500 | -60.0% |
| Financial fixed assets | 28 | €20,833 | €8,333 | -€12,500 | -60.0% |
| Current assets | 29/58 | €27,748 | €28,944 | +€1,196 | +4.3% |
| Amounts receivable within one year | 40/41 | €3,630 | €3,630 | = | 0.0% |
| Trade receivables | 40 | €3,630 | €3,630 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,118 | €25,314 | +€1,196 | +5.0% |
| Total equity and liabilities | 10/49 | €48,582 | €37,277 | -€11,304 | -23.3% |
| Equity | 10/15 | €26,217 | €13,901 | -€12,316 | -47.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,217 | -€8,099 | -€12,316 | |
| Amounts payable | 17/49 | €22,365 | €23,377 | +€1,012 | +4.5% |
| Amounts payable within one year | 42/48 | €22,365 | €23,377 | +€1,012 | +4.5% |
| Trade debts | 44 | €1,285 | €2,009 | +€724 | +56.3% |
| Suppliers | 440/4 | €1,285 | €2,009 | +€724 | +56.3% |
| Taxes, remuneration and social security | 45 | €246 | €534 | +€288 | +117% |
| Taxes | 450/3 | €246 | €534 | +€288 | +117% |
| Other amounts payable | 47/48 | €20,833 | €20,833 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,500 | +€12,500 | |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | €313 | €1,082 | +€769 | +246% |
| Operating profit (loss) | 9901 | €313 | -€12,206 | -€12,518 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €90 | €110 | +€21 | +23.0% |
| Recurring financial charges | 65 | €90 | €110 | +€21 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | €223 | -€12,316 | -€12,539 | |
| Income taxes | 67/77 | €25 | - | -€25 | |
| Profit (loss) for the period | 9904 | €199 | -€12,316 | -€12,514 | |
| Profit (loss) for the period to be appropriated | 9905 | €199 | -€12,316 | -€12,514 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.