Sid's: 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.
Sid's
Largest movements
- Stocks and contracts +€3,360
up €3,360 (+203.7%), from €1,650 to €5,010
- Cash +€1,709
up €1,709 (+18.1%), from €9,445 to €11,153
mainly Net result for the year (+€10,260) and Depreciation (+€4,527)
- Tangible fixed assets -€1,621
down €1,621 (-11.5%), from €14,137 to €12,515
of which Plant, machinery and equipment: -€3,456
- Deferred charges and accrued income -€712
down €712 (-46.5%), from €1,530 to €818
- Intangible fixed assets -€375
no longer reported in 2025 (was €375)
- Profit (loss) carried forward +€10,260
up €10,260 (+95.6%), from -€10,733 to -€473
- Other debts -€6,329
no longer reported in 2025 (was €6,329)
- Trade debts -€781
down €781 (-11.3%), from €6,944 to €6,163
- Tax, wage and social debts -€430
down €430 (-41.0%), from €1,049 to €619
of which Remuneration and social security: -€353
- Gross operating margin +€7,954
up €7,954 (+84.4%), from €9,426 to €17,380
- Other operating charges +€1,305
up €1,305 (+119.2%), from €1,095 to €2,401
- Financial charges +€1,155
up €1,155 (+145.8%), from €792 to €1,947
- Depreciation +€949
up €949 (+26.5%), from €3,578 to €4,527
- Taxes +€539
up €539 (+386.1%), from €140 to €678
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 | €33,025 | €35,745 | +€2,720 | +8.2% |
| Fixed assets | 21/28 | €14,511 | €12,515 | -€1,996 | -13.8% |
| Intangible fixed assets | 21 | €375 | - | -€375 | |
| Tangible fixed assets | 22/27 | €14,137 | €12,515 | -€1,621 | -11.5% |
| Plant, machinery and equipment | 23 | €14,137 | €10,681 | -€3,456 | -24.4% |
| Furniture and vehicles | 24 | - | €1,835 | +€1,835 | |
| Current assets | 29/58 | €18,513 | €23,230 | +€4,716 | +25.5% |
| Stocks and contracts in progress | 3 | €1,650 | €5,010 | +€3,360 | +203.7% |
| Stocks | 30/36 | €1,650 | €5,010 | +€3,360 | +203.7% |
| Amounts receivable within one year | 40/41 | €5,889 | €6,248 | +€359 | +6.1% |
| Trade receivables | 40 | €2,373 | €1,918 | -€455 | -19.2% |
| Other amounts receivable | 41 | €3,516 | €4,329 | +€814 | +23.1% |
| Cash at bank and in hand | 54/58 | €9,445 | €11,153 | +€1,709 | +18.1% |
| Deferred charges and accrued income | 490/1 | €1,530 | €818 | -€712 | -46.5% |
| Total equity and liabilities | 10/49 | €33,025 | €35,745 | +€2,720 | +8.2% |
| Equity | 10/15 | €17,704 | €27,964 | +€10,260 | +58.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,837 | €9,837 | = | 0.0% |
| Distributable reserves | 133 | €9,837 | €9,837 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,733 | -€473 | +€10,260 | +95.6% |
| Amounts payable | 17/49 | €15,321 | €7,781 | -€7,540 | -49.2% |
| Amounts payable within one year | 42/48 | €15,321 | €7,781 | -€7,540 | -49.2% |
| Current portion of amounts payable after more than one year | 42 | €1,000 | €1,000 | = | 0.0% |
| Trade debts | 44 | €6,944 | €6,163 | -€781 | -11.3% |
| Suppliers | 440/4 | €6,944 | €6,163 | -€781 | -11.3% |
| Taxes, remuneration and social security | 45 | €1,049 | €619 | -€430 | -41.0% |
| Taxes | 450/3 | €696 | €619 | -€77 | -11.1% |
| Remuneration and social security | 454/9 | €353 | - | -€353 | |
| Other amounts payable | 47/48 | €6,329 | - | -€6,329 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,578 | €4,527 | +€949 | +26.5% |
| Other operating charges | 640/8 | €1,095 | €2,401 | +€1,305 | +119.2% |
| Gross operating margin | 9900 | €9,426 | €17,380 | +€7,954 | +84.4% |
| Operating profit (loss) | 9901 | €4,753 | €10,453 | +€5,700 | +119.9% |
| Financial income | 75/76B | €2,037 | €2,432 | +€395 | +19.4% |
| Recurring financial income | 75 | €2,037 | €2,432 | +€395 | +19.4% |
| Financial charges | 65/66B | €792 | €1,947 | +€1,155 | +145.8% |
| Recurring financial charges | 65 | €792 | €1,947 | +€1,155 | +145.8% |
| Profit (loss) for the period before taxes | 9903 | €5,998 | €10,938 | +€4,940 | +82.4% |
| Income taxes | 67/77 | €140 | €678 | +€539 | +386.1% |
| Profit (loss) for the period | 9904 | €5,859 | €10,260 | +€4,402 | +75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,859 | €10,260 | +€4,402 | +75.1% |
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 28 September 2026 via checked.be.