SIRU CONSULTING: 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.
SIRU CONSULTING
Largest movements
- Tangible fixed assets -€30,096
down €30,096 (-26.5%), from €113,407 to €83,311
of which Furniture and vehicles: -€29,623
- Cash -€7,338
down €7,338 (-15.6%), from €47,166 to €39,829
mainly Other debts (-€27,411) and Debts after one year (-€9,875)
- Receivables within one year -€2,524
down €2,524 (-88.0%), from €2,867 to €344
of which Other amounts receivable: -€2,058
- Other debts -€27,411
down €27,411 (-94.0%), from €29,147 to €1,736
- Debts after one year -€9,875
down €9,875 (-28.8%), from €34,277 to €24,403
- Tax, wage and social debts -€6,035
down €6,035 (-56.6%), from €10,657 to €4,621
of which Taxes: -€5,035
- Reserves +€4,757
up €4,757 (+7.5%), from €63,812 to €68,569
- Gross operating margin -€14,111
down €14,111 (-24.9%), from €56,663 to €42,552
- Depreciation +€9,092
up €9,092 (+43.3%), from €21,004 to €30,096
- Taxes -€3,249
down €3,249 (-38.5%), from €8,442 to €5,193
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 | €167,406 | €127,820 | -€39,586 | -23.6% |
| Fixed assets | 21/28 | €113,407 | €83,311 | -€30,096 | -26.5% |
| Tangible fixed assets | 22/27 | €113,407 | €83,311 | -€30,096 | -26.5% |
| Plant, machinery and equipment | 23 | €2,182 | €1,709 | -€474 | -21.7% |
| Furniture and vehicles | 24 | €111,225 | €81,602 | -€29,623 | -26.6% |
| Current assets | 29/58 | €53,999 | €44,509 | -€9,490 | -17.6% |
| Amounts receivable within one year | 40/41 | €2,867 | €344 | -€2,524 | -88.0% |
| Trade receivables | 40 | €809 | €344 | -€466 | -57.5% |
| Other amounts receivable | 41 | €2,058 | €0 | -€2,058 | -100% |
| Cash at bank and in hand | 54/58 | €47,166 | €39,829 | -€7,338 | -15.6% |
| Deferred charges and accrued income | 490/1 | €3,965 | €4,337 | +€372 | +9.4% |
| Total equity and liabilities | 10/49 | €167,406 | €127,820 | -€39,586 | -23.6% |
| Equity | 10/15 | €82,362 | €87,119 | +€4,757 | +5.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €63,812 | €68,569 | +€4,757 | +7.5% |
| Distributable reserves | 133 | €63,812 | €68,569 | +€4,757 | +7.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €85,045 | €40,701 | -€44,344 | -52.1% |
| Amounts payable after more than one year | 17 | €34,277 | €24,403 | -€9,875 | -28.8% |
| Financial debts | 170/4 | €34,277 | €24,403 | -€9,875 | -28.8% |
| Amounts payable within one year | 42/48 | €50,768 | €16,299 | -€34,469 | -67.9% |
| Current portion of amounts payable after more than one year | 42 | €9,541 | €9,875 | +€333 | +3.5% |
| Trade debts | 44 | €1,422 | €67 | -€1,355 | -95.3% |
| Suppliers | 440/4 | €1,422 | €67 | -€1,355 | -95.3% |
| Taxes, remuneration and social security | 45 | €10,657 | €4,621 | -€6,035 | -56.6% |
| Taxes | 450/3 | €8,657 | €3,621 | -€5,035 | -58.2% |
| Remuneration and social security | 454/9 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Other amounts payable | 47/48 | €29,147 | €1,736 | -€27,411 | -94.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,004 | €30,096 | +€9,092 | +43.3% |
| Other operating charges | 640/8 | €1,187 | €820 | -€366 | -30.9% |
| Gross operating margin | 9900 | €56,663 | €42,552 | -€14,111 | -24.9% |
| Operating profit (loss) | 9901 | €34,472 | €11,635 | -€22,837 | -66.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,356 | €1,685 | +€329 | +24.2% |
| Recurring financial charges | 65 | €1,356 | €1,685 | +€329 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | €33,116 | €9,950 | -€23,165 | -70.0% |
| Income taxes | 67/77 | €8,442 | €5,193 | -€3,249 | -38.5% |
| Profit (loss) for the period | 9904 | €24,674 | €4,757 | -€19,916 | -80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,674 | €4,757 | -€19,916 | -80.7% |
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 17 October 2026 via checked.be.