SIDIUS: 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.
SIDIUS
Largest movements
- Cash +€27,941
up €27,941 (+401.8%), from €6,954 to €34,895
mainly Net result for the year (+€36,677) and Debts after one year (+€31,898)
- Receivables within one year +€22,750
up €22,750 (+336.1%), from €6,770 to €29,520
of which Trade receivables: +€14,776
- Tangible fixed assets -€4,555
down €4,555 (-9.6%), from €47,531 to €42,976
of which Furniture and vehicles: -€5,628
- Debts after one year +€31,898
new in 2025: €31,898
- Tax, wage and social debts +€13,185
up €13,185 (+150.0%), from €8,791 to €21,976
- Current portion of long-term debt +€2,867
new in 2025: €2,867
- Trade debts -€1,084
down €1,084 (-71.3%), from €1,521 to €437
- Gross operating margin +€12,900
up €12,900 (+25.5%), from €50,573 to €63,473
- Taxes +€5,890
up €5,890 (+64.2%), from €9,169 to €15,059
- Depreciation +€3,190
up €3,190 (+47.3%), from €6,749 to €9,939
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 | €61,494 | €107,390 | +€45,896 | +74.6% |
| Fixed assets | 21/28 | €47,771 | €42,976 | -€4,795 | -10.0% |
| Tangible fixed assets | 22/27 | €47,531 | €42,976 | -€4,555 | -9.6% |
| Plant, machinery and equipment | 23 | €4,065 | €2,839 | -€1,226 | -30.2% |
| Furniture and vehicles | 24 | €18,208 | €12,580 | -€5,628 | -30.9% |
| Other tangible fixed assets | 26 | €25,258 | €27,557 | +€2,299 | +9.1% |
| Financial fixed assets | 28 | €240 | - | -€240 | |
| Current assets | 29/58 | €13,724 | €64,415 | +€50,691 | +369.4% |
| Amounts receivable within one year | 40/41 | €6,770 | €29,520 | +€22,750 | +336.1% |
| Trade receivables | 40 | - | €14,776 | +€14,776 | |
| Other amounts receivable | 41 | €6,770 | €14,744 | +€7,974 | +117.8% |
| Cash at bank and in hand | 54/58 | €6,954 | €34,895 | +€27,941 | +401.8% |
| Total equity and liabilities | 10/49 | €61,494 | €107,390 | +€45,896 | +74.6% |
| Equity | 10/15 | €51,183 | €50,213 | -€970 | -1.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,183 | €48,213 | -€970 | -2.0% |
| Amounts payable | 17/49 | €10,311 | €57,178 | +€46,867 | +454.5% |
| Amounts payable after more than one year | 17 | - | €31,898 | +€31,898 | |
| Financial debts | 170/4 | - | €31,898 | +€31,898 | |
| Amounts payable within one year | 42/48 | €10,311 | €25,280 | +€14,969 | +145.2% |
| Current portion of amounts payable after more than one year | 42 | - | €2,867 | +€2,867 | |
| Trade debts | 44 | €1,521 | €437 | -€1,084 | -71.3% |
| Suppliers | 440/4 | €1,521 | €437 | -€1,084 | -71.3% |
| Taxes, remuneration and social security | 45 | €8,791 | €21,976 | +€13,185 | +150.0% |
| Taxes | 450/3 | €8,791 | €21,976 | +€13,185 | +150.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,749 | €9,939 | +€3,190 | +47.3% |
| Other operating charges | 640/8 | €950 | €849 | -€101 | -10.7% |
| Gross operating margin | 9900 | €50,573 | €63,473 | +€12,900 | +25.5% |
| Operating profit (loss) | 9901 | €42,874 | €52,685 | +€9,811 | +22.9% |
| Financial income | 75/76B | €205 | €583 | +€378 | +184.2% |
| Recurring financial income | 75 | €205 | €583 | +€378 | +184.2% |
| Financial charges | 65/66B | €1,412 | €1,532 | +€120 | +8.5% |
| Recurring financial charges | 65 | €1,412 | €1,532 | +€120 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €41,666 | €51,736 | +€10,069 | +24.2% |
| Income taxes | 67/77 | €9,169 | €15,059 | +€5,890 | +64.2% |
| Profit (loss) for the period | 9904 | €32,497 | €36,677 | +€4,180 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,497 | €36,677 | +€4,180 | +12.9% |
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 5 October 2026 via checked.be.