SIDEMAP: 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.
SIDEMAP
Largest movements
- Receivables within one year +€143,409
up €143,409 (+49.1%), from €291,881 to €435,290
of which Other amounts receivable: +€148,887
- Current investments +€129,092
up €129,092 (+42.1%), from €306,708 to €435,801
- Deferred charges and accrued income -€110,641
down €110,641 (-85.4%), from €129,500 to €18,859
- Receivables after one year -€18,050
down €18,050 (-45.9%), from €39,309 to €21,259
- Cash -€14,104
down €14,104 (-17.4%), from €80,895 to €66,792
mainly Receivables within one year (-€143,409) and Current investments (-€129,092)
- Reserves +€236,060
up €236,060 (+36.3%), from €650,151 to €886,211
of which Distributable reserves: +€236,060
- Accrued charges and deferred income -€72,355
no longer reported in 2025 (was €72,355)
- Tax, wage and social debts -€21,489
down €21,489 (-86.0%), from €24,999 to €3,510
- Current portion of long-term debt -€11,690
down €11,690 (-75.6%), from €15,463 to €3,773
- Gross operating margin +€156,876
up €156,876 (+79.7%), from €196,744 to €353,620
- Taxes +€52,878
up €52,878 (+86.4%), from €61,210 to €114,088
- Financial income +€13,268
up €13,268 (+107%), from €12,402 to €25,671
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 | €865,675 | €988,210 | +€122,535 | +14.2% |
| Fixed assets | 21/28 | €17,382 | €10,209 | -€7,172 | -41.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €17,382 | €10,209 | -€7,172 | -41.3% |
| Land and buildings | 22 | €6,537 | €1,752 | -€4,785 | -73.2% |
| Plant, machinery and equipment | 23 | €8,146 | €7,121 | -€1,025 | -12.6% |
| Furniture and vehicles | 24 | €2,699 | €1,336 | -€1,362 | -50.5% |
| Current assets | 29/58 | €848,293 | €978,000 | +€129,707 | +15.3% |
| Amounts receivable after more than one year | 29 | €39,309 | €21,259 | -€18,050 | -45.9% |
| Other amounts receivable | 291 | €39,309 | €21,259 | -€18,050 | -45.9% |
| Amounts receivable within one year | 40/41 | €291,881 | €435,290 | +€143,409 | +49.1% |
| Trade receivables | 40 | €5,478 | - | -€5,478 | |
| Other amounts receivable | 41 | €286,403 | €435,290 | +€148,887 | +52.0% |
| Current investments | 50/53 | €306,708 | €435,801 | +€129,092 | +42.1% |
| Cash at bank and in hand | 54/58 | €80,895 | €66,792 | -€14,104 | -17.4% |
| Deferred charges and accrued income | 490/1 | €129,500 | €18,859 | -€110,641 | -85.4% |
| Total equity and liabilities | 10/49 | €865,675 | €988,210 | +€122,535 | +14.2% |
| Equity | 10/15 | €740,596 | €976,657 | +€236,060 | +31.9% |
| Contributions | 10/11 | €90,446 | €90,446 | = | 0.0% |
| Reserves | 13 | €650,151 | €886,211 | +€236,060 | +36.3% |
| Non-distributable reserves | 130/1 | €9,665 | €9,665 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,665 | €9,665 | = | 0.0% |
| Distributable reserves | 133 | €640,486 | €876,547 | +€236,060 | +36.9% |
| Amounts payable | 17/49 | €125,079 | €11,553 | -€113,526 | -90.8% |
| Amounts payable after more than one year | 17 | €4,093 | €319 | -€3,773 | -92.2% |
| Financial debts | 170/4 | €4,093 | €319 | -€3,773 | -92.2% |
| Amounts payable within one year | 42/48 | €48,631 | €11,234 | -€37,397 | -76.9% |
| Current portion of amounts payable after more than one year | 42 | €15,463 | €3,773 | -€11,690 | -75.6% |
| Financial debts | 43 | - | €1,907 | +€1,907 | |
| Credit institutions | 430/8 | - | €1,907 | +€1,907 | |
| Trade debts | 44 | €8,169 | €2,044 | -€6,125 | -75.0% |
| Suppliers | 440/4 | €8,169 | €2,044 | -€6,125 | -75.0% |
| Taxes, remuneration and social security | 45 | €24,999 | €3,510 | -€21,489 | -86.0% |
| Taxes | 450/3 | €24,999 | €3,510 | -€21,489 | -86.0% |
| Accrued charges and deferred income | 492/3 | €72,355 | - | -€72,355 | |
| Non-recurring operating income | 76A | - | €300,000 | +€300,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,620 | €6,841 | +€221 | +3.3% |
| Other operating charges | 640/8 | €1,103 | €1,124 | +€21 | +1.9% |
| Non-recurring operating charges | 66A | - | €331 | +€331 | |
| Gross operating margin | 9900 | €196,744 | €353,620 | +€156,876 | +79.7% |
| Operating profit (loss) | 9901 | €189,021 | €345,324 | +€156,303 | +82.7% |
| Financial income | 75/76B | €12,402 | €25,671 | +€13,268 | +107% |
| Recurring financial income | 75 | €12,402 | €25,671 | +€13,268 | +107% |
| Financial charges | 65/66B | €2,771 | €1,846 | -€926 | -33.4% |
| Recurring financial charges | 65 | €2,771 | €1,846 | -€926 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €198,652 | €369,149 | +€170,497 | +85.8% |
| Income taxes | 67/77 | €61,210 | €114,088 | +€52,878 | +86.4% |
| Profit (loss) for the period | 9904 | €137,442 | €255,060 | +€117,619 | +85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €137,442 | €255,060 | +€117,619 | +85.6% |
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 15 October 2026 via checked.be.