Sidereus: 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.
Sidereus
Largest movements
- Tangible fixed assets +€22,415
up €22,415 (+642.2%), from €3,490 to €25,906
of which Furniture and vehicles: +€21,713
- Receivables within one year -€13,180
down €13,180 (-19.7%), from €66,798 to €53,618
of which Trade receivables: -€21,511
- Cash -€6,553
down €6,553 (-43.2%), from €15,181 to €8,628
mainly Investment in fixed assets (net) (-€24,822) and Trade debts (-€7,233)
- Current portion of long-term debt +€7,738
new in 2025: €7,738
- Trade debts -€7,233
down €7,233 (-46.1%), from €15,689 to €8,455
- Debts after one year +€6,655
new in 2025: €6,655
- Tax, wage and social debts -€4,844
down €4,844 (-51.1%), from €9,485 to €4,641
of which Taxes: -€2,828
- Gross operating margin -€11,363
down €11,363 (-49.9%), from €22,774 to €11,412
- Financial charges -€11,263
down €11,263 (-98.4%), from €11,451 to €188
of which Non-recurring financial charges: -€10,485
- Depreciation +€1,243
up €1,243 (+106.8%), from €1,164 to €2,406
- Other operating charges +€800
up €800 (+20.1%), from €3,990 to €4,791
- Financial income +€655
new in 2025: €655
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 | €85,469 | €88,580 | +€3,110 | +3.6% |
| Fixed assets | 21/28 | €3,490 | €25,906 | +€22,415 | +642.2% |
| Tangible fixed assets | 22/27 | €3,490 | €25,906 | +€22,415 | +642.2% |
| Plant, machinery and equipment | 23 | €629 | €1,331 | +€702 | +111.6% |
| Furniture and vehicles | 24 | €2,861 | €24,574 | +€21,713 | +758.9% |
| Current assets | 29/58 | €81,979 | €62,674 | -€19,305 | -23.5% |
| Amounts receivable within one year | 40/41 | €66,798 | €53,618 | -€13,180 | -19.7% |
| Trade receivables | 40 | €47,190 | €25,680 | -€21,511 | -45.6% |
| Other amounts receivable | 41 | €19,608 | €27,938 | +€8,330 | +42.5% |
| Cash at bank and in hand | 54/58 | €15,181 | €8,628 | -€6,553 | -43.2% |
| Deferred charges and accrued income | 490/1 | - | €428 | +€428 | |
| Total equity and liabilities | 10/49 | €85,469 | €88,580 | +€3,110 | +3.6% |
| Equity | 10/15 | €60,296 | €60,691 | +€395 | +0.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €47,896 | €48,291 | +€395 | +0.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €46,036 | €48,291 | +€2,255 | +4.9% |
| Amounts payable | 17/49 | €25,174 | €27,889 | +€2,715 | +10.8% |
| Amounts payable after more than one year | 17 | - | €6,655 | +€6,655 | |
| Financial debts | 170/4 | - | €6,655 | +€6,655 | |
| Amounts payable within one year | 42/48 | €25,174 | €20,834 | -€4,340 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | - | €7,738 | +€7,738 | |
| Trade debts | 44 | €15,689 | €8,455 | -€7,233 | -46.1% |
| Suppliers | 440/4 | €15,689 | €8,455 | -€7,233 | -46.1% |
| Taxes, remuneration and social security | 45 | €9,485 | €4,641 | -€4,844 | -51.1% |
| Taxes | 450/3 | €7,469 | €4,641 | -€2,828 | -37.9% |
| Remuneration and social security | 454/9 | €2,016 | - | -€2,016 | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,164 | €2,406 | +€1,243 | +106.8% |
| Other operating charges | 640/8 | €3,990 | €4,791 | +€800 | +20.1% |
| Gross operating margin | 9900 | €22,774 | €11,412 | -€11,363 | -49.9% |
| Operating profit (loss) | 9901 | €17,620 | €4,215 | -€13,406 | -76.1% |
| Financial income | 75/76B | - | €655 | +€655 | |
| Recurring financial income | 75 | - | €655 | +€655 | |
| Financial charges | 65/66B | €11,451 | €188 | -€11,263 | -98.4% |
| Recurring financial charges | 65 | €966 | €188 | -€777 | -80.5% |
| Non-recurring financial charges | 66B | €10,485 | - | -€10,485 | |
| Profit (loss) for the period before taxes | 9903 | €6,169 | €4,681 | -€1,488 | -24.1% |
| Income taxes | 67/77 | €4,341 | €4,286 | -€55 | -1.3% |
| Profit (loss) for the period | 9904 | €1,828 | €395 | -€1,433 | -78.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,828 | €395 | -€1,433 | -78.4% |
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 29 September 2026 via checked.be.