SIDIAM: 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.
SIDIAM
Largest movements
- Stocks and contracts +€66,171
up €66,171 (+4.7%), from €1.4m to €1.5m
- Receivables within one year +€43,934
up €43,934 (+221.2%), from €19,861 to €63,795
of which Trade receivables: +€42,577
- Trade debts +€61,908
up €61,908 (+3266.3%), from €1,895 to €63,803
- Tax, wage and social debts +€23,219
up €23,219 (+6033.7%), from €385 to €23,604
of which Remuneration and social security: +€23,400
- Financial income -€26,745
down €26,745 (-98.9%), from €27,034 to €289
- Financial charges +€9,666
up €9,666 (+188.2%), from €5,137 to €14,803
- Gross operating margin -€3,447
down €3,447 (-25.9%), from €13,313 to €9,866
- Taxes -€181
down €181 (-47.1%), from €385 to €204
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 | €1,666,861 | €1,760,614 | +€93,753 | +5.6% |
| Fixed assets | 21/28 | €0 | €1,397 | +€1,397 | |
| Tangible fixed assets | 22/27 | €0 | €1,397 | +€1,397 | |
| Furniture and vehicles | 24 | €0 | €1,397 | +€1,397 | |
| Current assets | 29/58 | €1,666,861 | €1,759,217 | +€92,356 | +5.5% |
| Stocks and contracts in progress | 3 | €1,406,231 | €1,472,402 | +€66,171 | +4.7% |
| Stocks | 30/36 | €1,406,231 | €1,472,402 | +€66,171 | +4.7% |
| Amounts receivable within one year | 40/41 | €19,861 | €63,795 | +€43,934 | +221.2% |
| Trade receivables | 40 | €18,679 | €61,256 | +€42,577 | +227.9% |
| Other amounts receivable | 41 | €1,182 | €2,538 | +€1,357 | +114.8% |
| Cash at bank and in hand | 54/58 | €238,276 | €223,020 | -€15,256 | -6.4% |
| Deferred charges and accrued income | 490/1 | €2,493 | - | -€2,493 | |
| Total equity and liabilities | 10/49 | €1,666,861 | €1,760,614 | +€93,753 | +5.6% |
| Equity | 10/15 | €1,607,632 | €1,601,438 | -€6,194 | -0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €601,257 | €601,257 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €601,257 | €601,257 | = | 0.0% |
| Profit (loss) carried forward | 14 | €987,775 | €981,581 | -€6,194 | -0.6% |
| Amounts payable | 17/49 | €59,230 | €159,176 | +€99,947 | +168.7% |
| Amounts payable within one year | 42/48 | €3,533 | €104,780 | +€101,247 | +2865.6% |
| Trade debts | 44 | €1,895 | €63,803 | +€61,908 | +3266.3% |
| Suppliers | 440/4 | €1,895 | €63,803 | +€61,908 | +3266.3% |
| Taxes, remuneration and social security | 45 | €385 | €23,604 | +€23,219 | +6033.7% |
| Taxes | 450/3 | €385 | €204 | -€181 | -47.1% |
| Remuneration and social security | 454/9 | - | €23,400 | +€23,400 | |
| Other amounts payable | 47/48 | €1,253 | €17,373 | +€16,120 | +1286.5% |
| Accrued charges and deferred income | 492/3 | €55,696 | €54,396 | -€1,300 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €24 | +€24 | +24050.0% |
| Other operating charges | 640/8 | €1,336 | €1,318 | -€17 | -1.3% |
| Gross operating margin | 9900 | €13,313 | €9,866 | -€3,447 | -25.9% |
| Operating profit (loss) | 9901 | €11,977 | €8,523 | -€3,454 | -28.8% |
| Financial income | 75/76B | €27,034 | €289 | -€26,745 | -98.9% |
| Recurring financial income | 75 | €27,034 | €289 | -€26,745 | -98.9% |
| Financial charges | 65/66B | €5,137 | €14,803 | +€9,666 | +188.2% |
| Recurring financial charges | 65 | €5,137 | €14,803 | +€9,666 | +188.2% |
| Profit (loss) for the period before taxes | 9903 | €33,875 | -€5,990 | -€39,866 | |
| Income taxes | 67/77 | €385 | €204 | -€181 | -47.1% |
| Profit (loss) for the period | 9904 | €33,491 | -€6,194 | -€39,684 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,491 | -€6,194 | -€39,684 |
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 3 October 2026 via checked.be.