Side&Kick: 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.
Side&Kick
Largest movements
- Cash -€15,468
down €15,468 (-55.3%), from €27,964 to €12,496
mainly Trade debts (-€54,401) and Net result for the year (-€8,347)
- Receivables within one year +€4,535
up €4,535 (+25.5%), from €17,755 to €22,290
of which Trade receivables: +€7,682
- Financial fixed assets -€3,132
down €3,132 (-100.0%), from €3,132 to €0
- Deferred charges and accrued income -€2,165
down €2,165 (-73.1%), from €2,963 to €798
- Trade debts -€54,401
down €54,401 (-84.5%), from €64,385 to €9,984
- Other debts +€47,206
up €47,206, from €0 to €47,206
- Profit (loss) carried forward -€8,371
down €8,371 (-26.8%), from -€31,254 to -€39,625
- Tax, wage and social debts -€1,898
down €1,898 (-14.1%), from €13,440 to €11,543
of which Remuneration and social security: -€1,925
- Accrued charges and deferred income +€752
up €752 (+18.9%), from €3,968 to €4,719
- Staff costs -€112,418
down €112,418 (-56.1%), from €200,346 to €87,927
- Gross operating margin -€98,968
down €98,968 (-54.7%), from €180,893 to €81,925
- Write-downs -€28,800
down €28,800, from €14,400 to -€14,400
- Other operating charges +€14,245
up €14,245 (+1957.5%), from €728 to €14,973
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 | €52,539 | €35,827 | -€16,712 | -31.8% |
| Fixed assets | 21/28 | €3,857 | €243 | -€3,614 | -93.7% |
| Tangible fixed assets | 22/27 | €725 | €243 | -€482 | -66.5% |
| Furniture and vehicles | 24 | €725 | €243 | -€482 | -66.5% |
| Financial fixed assets | 28 | €3,132 | €0 | -€3,132 | -100.0% |
| Current assets | 29/58 | €48,682 | €35,584 | -€13,098 | -26.9% |
| Amounts receivable within one year | 40/41 | €17,755 | €22,290 | +€4,535 | +25.5% |
| Trade receivables | 40 | €14,013 | €21,695 | +€7,682 | +54.8% |
| Other amounts receivable | 41 | €3,742 | €595 | -€3,147 | -84.1% |
| Cash at bank and in hand | 54/58 | €27,964 | €12,496 | -€15,468 | -55.3% |
| Deferred charges and accrued income | 490/1 | €2,963 | €798 | -€2,165 | -73.1% |
| Total equity and liabilities | 10/49 | €52,539 | €35,827 | -€16,712 | -31.8% |
| Equity | 10/15 | -€29,254 | -€37,625 | -€8,371 | -28.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€31,254 | -€39,625 | -€8,371 | -26.8% |
| Amounts payable | 17/49 | €81,793 | €73,452 | -€8,341 | -10.2% |
| Amounts payable within one year | 42/48 | €77,825 | €68,733 | -€9,092 | -11.7% |
| Trade debts | 44 | €64,385 | €9,984 | -€54,401 | -84.5% |
| Suppliers | 440/4 | €64,385 | €9,984 | -€54,401 | -84.5% |
| Taxes, remuneration and social security | 45 | €13,440 | €11,543 | -€1,898 | -14.1% |
| Taxes | 450/3 | €103 | €131 | +€27 | +26.6% |
| Remuneration and social security | 454/9 | €13,337 | €11,412 | -€1,925 | -14.4% |
| Other amounts payable | 47/48 | €0 | €47,206 | +€47,206 | |
| Accrued charges and deferred income | 492/3 | €3,968 | €4,719 | +€752 | +18.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €200,346 | €87,927 | -€112,418 | -56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €482 | €482 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,400 | -€14,400 | -€28,800 | |
| Other operating charges | 640/8 | €728 | €14,973 | +€14,245 | +1957.5% |
| Gross operating margin | 9900 | €180,893 | €81,925 | -€98,968 | -54.7% |
| Operating profit (loss) | 9901 | -€35,062 | -€7,058 | +€28,005 | +79.9% |
| Financial income | 75/76B | €373 | €0 | -€373 | -100.0% |
| Recurring financial income | 75 | €373 | €0 | -€373 | -100.0% |
| Financial charges | 65/66B | €1,418 | €1,289 | -€129 | -9.1% |
| Recurring financial charges | 65 | €1,418 | €1,289 | -€129 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | -€36,107 | -€8,347 | +€27,761 | +76.9% |
| Income taxes | 67/77 | €98 | €0 | -€98 | -100.0% |
| Profit (loss) for the period | 9904 | -€36,205 | -€8,347 | +€27,859 | +76.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,205 | -€8,347 | +€27,859 | +76.9% |
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 7 October 2026 via checked.be.