Sidefish: 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.
Sidefish
Largest movements
- Intangible fixed assets +€54,834
new in 2025: €54,834
- Receivables within one year -€13,738
down €13,738 (-69.9%), from €19,648 to €5,910
of which Trade receivables: -€10,768
- Cash -€693
down €693 (-41.2%), from €1,683 to €990
mainly Investment in fixed assets (net) (-€84,069) and Debts after one year (-€75,000)
- Current portion of long-term debt +€100,000
up €100,000, from €0 to €100,000
- Debts after one year -€75,000
down €75,000 (-37.5%), from €200,000 to €125,000
- Profit (loss) carried forward +€61,238
up €61,238 (+20.3%), from -€301,196 to -€239,959
- Trade debts -€17,736
down €17,736 (-70.0%), from €25,338 to €7,602
- Other debts -€15,573
down €15,573 (-20.7%), from €75,273 to €59,700
- Gross operating margin +€166,694
up €166,694, from -€6,193 to €160,500
- Depreciation +€29,235
new in 2025: €29,235
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 | €21,331 | €62,039 | +€40,708 | +191% |
| Fixed assets | 21/28 | - | €54,834 | +€54,834 | |
| Intangible fixed assets | 21 | - | €54,834 | +€54,834 | |
| Current assets | 29/58 | €21,331 | €7,205 | -€14,126 | -66.2% |
| Amounts receivable within one year | 40/41 | €19,648 | €5,910 | -€13,738 | -69.9% |
| Trade receivables | 40 | €13,218 | €2,449 | -€10,768 | -81.5% |
| Other amounts receivable | 41 | €6,430 | €3,461 | -€2,969 | -46.2% |
| Cash at bank and in hand | 54/58 | €1,683 | €990 | -€693 | -41.2% |
| Deferred charges and accrued income | 490/1 | - | €304 | +€304 | |
| Total equity and liabilities | 10/49 | €21,331 | €62,039 | +€40,708 | +191% |
| Equity | 10/15 | -€295,196 | -€233,959 | +€61,238 | +20.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€301,196 | -€239,959 | +€61,238 | +20.3% |
| Amounts payable | 17/49 | €316,527 | €295,998 | -€20,530 | -6.5% |
| Amounts payable after more than one year | 17 | €200,000 | €125,000 | -€75,000 | -37.5% |
| Financial debts | 170/4 | €200,000 | €125,000 | -€75,000 | -37.5% |
| Amounts payable within one year | 42/48 | €116,527 | €170,998 | +€54,470 | +46.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €100,000 | +€100,000 | |
| Trade debts | 44 | €25,338 | €7,602 | -€17,736 | -70.0% |
| Suppliers | 440/4 | €25,338 | €7,602 | -€17,736 | -70.0% |
| Advances received on contracts in progress | 46 | €14,520 | €0 | -€14,520 | -100% |
| Taxes, remuneration and social security | 45 | €1,396 | €3,696 | +€2,300 | +165% |
| Taxes | 450/3 | €1,396 | €3,696 | +€2,300 | +165% |
| Other amounts payable | 47/48 | €75,273 | €59,700 | -€15,573 | -20.7% |
| Non-recurring operating income | 76A | €6,647 | €159,638 | +€152,991 | +2,302% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €29,235 | +€29,235 | |
| Other operating charges | 640/8 | €553 | €531 | -€22 | -3.9% |
| Non-recurring operating charges | 66A | - | €68,355 | +€68,355 | |
| Gross operating margin | 9900 | -€6,193 | €160,500 | +€166,694 | |
| Operating profit (loss) | 9901 | -€6,746 | €62,379 | +€69,125 | |
| Financial income | 75/76B | €1,554 | €304 | -€1,250 | -80.5% |
| Recurring financial income | 75 | €1,554 | €304 | -€1,250 | -80.5% |
| Financial charges | 65/66B | €264 | €1,445 | +€1,181 | +447% |
| Recurring financial charges | 65 | €264 | €1,445 | +€1,181 | +447% |
| Profit (loss) for the period before taxes | 9903 | -€5,456 | €61,238 | +€66,694 | |
| Profit (loss) for the period | 9904 | -€5,456 | €61,238 | +€66,694 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,456 | €61,238 | +€66,694 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.