SIDE INVEST: 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.
SIDE INVEST
Largest movements
- Cash -€19,224
down €19,224 (-51.9%), from €37,075 to €17,851
mainly Receivables within one year (-€18,187) and Short-term financial debts (-€2,582)
- Receivables within one year +€18,187
up €18,187 (+26.9%), from €67,504 to €85,690
of which Other amounts receivable: +€23,424
- Deferred charges and accrued income +€2,325
up €2,325 (+1,163%), from €200 to €2,525
- Short-term financial debts -€2,582
down €2,582 (-98.2%), from €2,628 to €46
- Tax, wage and social debts +€1,946
up €1,946 (+75.1%), from €2,590 to €4,536
- Gross operating margin -€3,334
down €3,334 (-57.2%), from €5,831 to €2,497
- Financial income -€2,677
down €2,677 (-46.4%), from €5,767 to €3,090
- Taxes +€874
up €874 (+860%), from €102 to €976
- Other operating charges -€712
down €712 (-53.9%), from €1,322 to €610
- Depreciation +€176
up €176 (+20.8%), from €842 to €1,018
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 | €107,727 | €107,996 | +€269 | +0.2% |
| Fixed assets | 21/28 | €2,948 | €1,930 | -€1,018 | -34.5% |
| Tangible fixed assets | 22/27 | €2,948 | €1,930 | -€1,018 | -34.5% |
| Furniture and vehicles | 24 | €2,948 | €1,930 | -€1,018 | -34.5% |
| Current assets | 29/58 | €104,779 | €106,066 | +€1,287 | +1.2% |
| Amounts receivable within one year | 40/41 | €67,504 | €85,690 | +€18,187 | +26.9% |
| Trade receivables | 40 | €24,598 | €19,360 | -€5,238 | -21.3% |
| Other amounts receivable | 41 | €42,906 | €66,330 | +€23,424 | +54.6% |
| Cash at bank and in hand | 54/58 | €37,075 | €17,851 | -€19,224 | -51.9% |
| Deferred charges and accrued income | 490/1 | €200 | €2,525 | +€2,325 | +1,163% |
| Total equity and liabilities | 10/49 | €107,727 | €107,996 | +€269 | +0.2% |
| Equity | 10/15 | €24,625 | €25,441 | +€816 | +3.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €6,075 | €6,891 | +€816 | +13.4% |
| Distributable reserves | 133 | €6,075 | €6,891 | +€816 | +13.4% |
| Amounts payable | 17/49 | €83,102 | €82,555 | -€547 | -0.7% |
| Amounts payable after more than one year | 17 | €75,000 | €75,000 | = | 0.0% |
| Financial debts | 170/4 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,617 | €6,025 | -€591 | -8.9% |
| Financial debts | 43 | €2,628 | €46 | -€2,582 | -98.2% |
| Credit institutions | 430/8 | €2,628 | €46 | -€2,582 | -98.2% |
| Trade debts | 44 | €598 | €643 | +€45 | +7.5% |
| Suppliers | 440/4 | €598 | €643 | +€45 | +7.5% |
| Taxes, remuneration and social security | 45 | €2,590 | €4,536 | +€1,946 | +75.1% |
| Taxes | 450/3 | €2,590 | €4,536 | +€1,946 | +75.1% |
| Other amounts payable | 47/48 | €800 | €800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,485 | €1,530 | +€45 | +3.0% |
| Non-recurring operating income | 76A | €12,579 | - | -€12,579 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €842 | €1,018 | +€176 | +20.8% |
| Other operating charges | 640/8 | €1,322 | €610 | -€712 | -53.9% |
| Gross operating margin | 9900 | €5,831 | €2,497 | -€3,334 | -57.2% |
| Operating profit (loss) | 9901 | €3,667 | €869 | -€2,797 | -76.3% |
| Financial income | 75/76B | €5,767 | €3,090 | -€2,677 | -46.4% |
| Recurring financial income | 75 | €5,767 | €3,090 | -€2,677 | -46.4% |
| Financial charges | 65/66B | €1,383 | €1,368 | -€15 | -1.1% |
| Recurring financial charges | 65 | €1,383 | €1,368 | -€15 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €8,051 | €2,591 | -€5,460 | -67.8% |
| Income taxes | 67/77 | €102 | €976 | +€874 | +860% |
| Profit (loss) for the period | 9904 | €7,950 | €1,616 | -€6,334 | -79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,950 | €1,616 | -€6,334 | -79.7% |
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 18 October 2026 via checked.be.