SIDAT: 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.
SIDAT
Largest movements
- Current investments +€51,758
up €51,758 (+47.6%), from €108,761 to €160,519
- Tangible fixed assets -€17,243
down €17,243 (-13.8%), from €125,143 to €107,900
of which Land and buildings: -€11,503
- Receivables within one year +€5,246
up €5,246 (+16.1%), from €32,634 to €37,880
of which Trade receivables: +€5,246
- Reserves +€35,690
up €35,690 (+10.7%), from €333,574 to €369,264
- Gross operating margin +€9,731
up €9,731 (+8.8%), from €109,993 to €119,724
- Financial income +€8,538
up €8,538 (+5126.0%), from €167 to €8,705
- Taxes +€3,156
up €3,156 (+14.9%), from €21,237 to €24,393
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 | €360,124 | €400,310 | +€40,186 | +11.2% |
| Fixed assets | 21/28 | €125,143 | €107,900 | -€17,243 | -13.8% |
| Tangible fixed assets | 22/27 | €125,143 | €107,900 | -€17,243 | -13.8% |
| Land and buildings | 22 | €104,222 | €92,719 | -€11,503 | -11.0% |
| Plant, machinery and equipment | 23 | €1,259 | €2,802 | +€1,543 | +122.6% |
| Furniture and vehicles | 24 | €19,662 | €12,379 | -€7,283 | -37.0% |
| Current assets | 29/58 | €234,982 | €292,411 | +€57,429 | +24.4% |
| Amounts receivable within one year | 40/41 | €32,634 | €37,880 | +€5,246 | +16.1% |
| Trade receivables | 40 | €32,634 | €37,880 | +€5,246 | +16.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €108,761 | €160,519 | +€51,758 | +47.6% |
| Cash at bank and in hand | 54/58 | €93,556 | €91,487 | -€2,069 | -2.2% |
| Deferred charges and accrued income | 490/1 | €30 | €2,525 | +€2,495 | +8230.1% |
| Total equity and liabilities | 10/49 | €360,124 | €400,310 | +€40,186 | +11.2% |
| Equity | 10/15 | €333,574 | €369,264 | +€35,690 | +10.7% |
| Reserves | 13 | €333,574 | €369,264 | +€35,690 | +10.7% |
| Distributable reserves | 133 | €333,574 | €369,264 | +€35,690 | +10.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,550 | €31,046 | +€4,496 | +16.9% |
| Amounts payable within one year | 42/48 | €26,550 | €30,221 | +€3,671 | +13.8% |
| Trade debts | 44 | €1,494 | €1,692 | +€198 | +13.2% |
| Suppliers | 440/4 | €1,494 | €1,692 | +€198 | +13.2% |
| Taxes, remuneration and social security | 45 | €12,711 | €15,348 | +€2,636 | +20.7% |
| Taxes | 450/3 | €12,711 | €15,348 | +€2,636 | +20.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €12,345 | €13,182 | +€837 | +6.8% |
| Accrued charges and deferred income | 492/3 | - | €825 | +€825 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,520 | €29,125 | -€396 | -1.3% |
| Other operating charges | 640/8 | €1,277 | €1,784 | +€507 | +39.7% |
| Non-recurring operating charges | 66A | €750 | €0 | -€750 | -100.0% |
| Gross operating margin | 9900 | €109,993 | €119,724 | +€9,731 | +8.8% |
| Operating profit (loss) | 9901 | €78,446 | €88,815 | +€10,369 | +13.2% |
| Financial income | 75/76B | €167 | €8,705 | +€8,538 | +5126.0% |
| Recurring financial income | 75 | €167 | €8,705 | +€8,538 | +5126.0% |
| Financial charges | 65/66B | €2,379 | €2,921 | +€542 | +22.8% |
| Recurring financial charges | 65 | €2,379 | €2,921 | +€542 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €76,234 | €94,599 | +€18,365 | +24.1% |
| Income taxes | 67/77 | €21,237 | €24,393 | +€3,156 | +14.9% |
| Profit (loss) for the period | 9904 | €54,997 | €70,206 | +€15,209 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,997 | €70,206 | +€15,209 | +27.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.