SIDER: 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.
SIDER
Largest movements
- Receivables within one year +€1,298
new in 2025: €1,298
- Other debts +€10,200
up €10,200 (+16.5%), from €61,704 to €71,904
- Profit (loss) carried forward -€9,623
down €9,623 (-11.1%), from -€87,067 to -€96,690
- Trade debts +€680
up €680 (+1.6%), from €43,141 to €43,821
- Turnover -€59,854
no longer reported in 2025 (was €59,854)
- Purchases and services -€52,120
no longer reported in 2025 (was €52,120)
- Gross operating margin -€16,775
down €16,775, from €7,734 to -€9,041
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 | €49,211 | €50,460 | +€1,249 | +2.5% |
| Fixed assets | 21/28 | €6,000 | €6,000 | = | 0.0% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €43,211 | €44,460 | +€1,249 | +2.9% |
| Stocks and contracts in progress | 3 | €34,239 | €34,239 | = | 0.0% |
| Stocks | 30/36 | €34,239 | €34,239 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €1,298 | +€1,298 | |
| Other amounts receivable | 41 | - | €1,298 | +€1,298 | |
| Cash at bank and in hand | 54/58 | €8,972 | €8,923 | -€49 | -0.5% |
| Total equity and liabilities | 10/49 | €49,211 | €50,460 | +€1,249 | +2.5% |
| Equity | 10/15 | -€68,467 | -€78,090 | -€9,623 | -14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,067 | -€96,690 | -€9,623 | -11.1% |
| Amounts payable | 17/49 | €117,678 | €128,550 | +€10,872 | +9.2% |
| Amounts payable within one year | 42/48 | €117,678 | €128,550 | +€10,872 | +9.2% |
| Trade debts | 44 | €43,141 | €43,821 | +€680 | +1.6% |
| Suppliers | 440/4 | €43,141 | €43,821 | +€680 | +1.6% |
| Taxes, remuneration and social security | 45 | €12,832 | €12,825 | -€8 | -0.1% |
| Taxes | 450/3 | €12,832 | €4,303 | -€8,529 | -66.5% |
| Remuneration and social security | 454/9 | - | €8,522 | +€8,522 | |
| Other amounts payable | 47/48 | €61,704 | €71,904 | +€10,200 | +16.5% |
| Turnover | 70 | €59,854 | - | -€59,854 | |
| Goods, raw materials, services and sundry goods | 60/61 | €52,120 | - | -€52,120 | |
| Remuneration, social security and pensions | 62 | - | €61 | +€61 | |
| Other operating charges | 640/8 | €602 | €120 | -€482 | -80.1% |
| Gross operating margin | 9900 | €7,734 | -€9,041 | -€16,775 | |
| Operating profit (loss) | 9901 | €7,132 | -€9,222 | -€16,354 | |
| Financial charges | 65/66B | €433 | €401 | -€32 | -7.4% |
| Recurring financial charges | 65 | €433 | €401 | -€32 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €6,699 | -€9,623 | -€16,322 | |
| Profit (loss) for the period | 9904 | €6,699 | -€9,623 | -€16,322 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,699 | -€9,623 | -€16,322 |
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 28 September 2026 via checked.be.