Sideri Laboratory: 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.
Sideri Laboratory
Largest movements
- Cash -€45,818
no longer reported in 2025 (was €45,818)
mainly Receivables within one year (-€44,395) and Debts after one year (-€16,605)
- Receivables within one year +€44,395
up €44,395 (+121%), from €36,595 to €80,990
of which Trade receivables: +€38,523
- Tangible fixed assets -€18,825
down €18,825 (-78.6%), from €23,959 to €5,134
of which Furniture and vehicles: -€17,012
- Stocks and contracts +€13,900
up €13,900 (+36.1%), from €38,526 to €52,426
- Intangible fixed assets +€5,848
up €5,848 (+365%), from €1,600 to €7,448
- Reserves +€25,875
up €25,875 (+78.4%), from €33,019 to €58,894
- Debts after one year -€16,605
down €16,605 (-43.2%), from €38,456 to €21,851
- Short-term financial debts +€9,925
new in 2025: €9,925
- Other debts -€8,548
down €8,548 (-74.0%), from €11,548 to €3,000
- Current portion of long-term debt -€6,179
down €6,179 (-24.9%), from €24,800 to €18,622
- Gross operating margin -€21,027
down €21,027 (-32.9%), from €63,966 to €42,940
- Depreciation -€5,175
down €5,175 (-59.2%), from €8,747 to €3,572
- Taxes -€2,723
down €2,723 (-25.7%), from €10,583 to €7,860
- Financial charges -€1,196
down €1,196 (-37.9%), from €3,158 to €1,961
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 | €150,091 | €148,090 | -€2,001 | -1.3% |
| Fixed assets | 21/28 | €27,209 | €14,232 | -€12,977 | -47.7% |
| Intangible fixed assets | 21 | €1,600 | €7,448 | +€5,848 | +365% |
| Tangible fixed assets | 22/27 | €23,959 | €5,134 | -€18,825 | -78.6% |
| Plant, machinery and equipment | 23 | €1,472 | €818 | -€654 | -44.4% |
| Furniture and vehicles | 24 | €17,980 | €968 | -€17,012 | -94.6% |
| Other tangible fixed assets | 26 | €4,507 | €3,348 | -€1,159 | -25.7% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €122,882 | €133,858 | +€10,976 | +8.9% |
| Stocks and contracts in progress | 3 | €38,526 | €52,426 | +€13,900 | +36.1% |
| Stocks | 30/36 | €38,526 | €52,426 | +€13,900 | +36.1% |
| Amounts receivable within one year | 40/41 | €36,595 | €80,990 | +€44,395 | +121% |
| Trade receivables | 40 | €34,243 | €72,766 | +€38,523 | +112% |
| Other amounts receivable | 41 | €2,351 | €8,224 | +€5,872 | +250% |
| Cash at bank and in hand | 54/58 | €45,818 | - | -€45,818 | |
| Deferred charges and accrued income | 490/1 | €1,943 | €443 | -€1,501 | -77.2% |
| Total equity and liabilities | 10/49 | €150,091 | €148,090 | -€2,001 | -1.3% |
| Equity | 10/15 | €38,019 | €63,894 | +€25,875 | +68.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,019 | €58,894 | +€25,875 | +78.4% |
| Distributable reserves | 133 | €33,019 | €58,894 | +€25,875 | +78.4% |
| Amounts payable | 17/49 | €112,073 | €84,196 | -€27,876 | -24.9% |
| Amounts payable after more than one year | 17 | €38,456 | €21,851 | -€16,605 | -43.2% |
| Financial debts | 170/4 | €38,456 | €21,851 | -€16,605 | -43.2% |
| Amounts payable within one year | 42/48 | €73,616 | €62,345 | -€11,271 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €24,800 | €18,622 | -€6,179 | -24.9% |
| Financial debts | 43 | - | €9,925 | +€9,925 | |
| Credit institutions | 430/8 | - | €9,925 | +€9,925 | |
| Trade debts | 44 | €31,147 | €30,699 | -€448 | -1.4% |
| Suppliers | 440/4 | €31,147 | €30,699 | -€448 | -1.4% |
| Taxes, remuneration and social security | 45 | €6,121 | €100 | -€6,021 | -98.4% |
| Taxes | 450/3 | €6,121 | €100 | -€6,021 | -98.4% |
| Other amounts payable | 47/48 | €11,548 | €3,000 | -€8,548 | -74.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,747 | €3,572 | -€5,175 | -59.2% |
| Other operating charges | 640/8 | €992 | €1,014 | +€22 | +2.2% |
| Gross operating margin | 9900 | €63,966 | €42,940 | -€21,027 | -32.9% |
| Operating profit (loss) | 9901 | €54,228 | €38,353 | -€15,874 | -29.3% |
| Financial income | 75/76B | €32 | €343 | +€311 | +973% |
| Recurring financial income | 75 | €32 | €343 | +€311 | +973% |
| Financial charges | 65/66B | €3,158 | €1,961 | -€1,196 | -37.9% |
| Recurring financial charges | 65 | €3,158 | €1,961 | -€1,196 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | €51,102 | €36,735 | -€14,367 | -28.1% |
| Income taxes | 67/77 | €10,583 | €7,860 | -€2,723 | -25.7% |
| Profit (loss) for the period | 9904 | €40,519 | €28,875 | -€11,644 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,519 | €28,875 | -€11,644 | -28.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.