300SE: 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.
300SE
Largest movements
- Receivables within one year +€120,392
up €120,392 (+174.3%), from €69,067 to €189,458
of which Trade receivables: +€120,716
- Cash +€79,671
up €79,671 (+46.1%), from €172,911 to €252,582
mainly Net result for the year (+€238,863) and Short-term financial debts (+€74,036)
- Profit (loss) carried forward +€138,863
up €138,863 (+76.7%), from €181,107 to €319,970
- Other debts -€127,521
down €127,521 (-93.2%), from €136,822 to €9,301
- Short-term financial debts +€74,036
new in 2025: €74,036
- Debts after one year +€61,696
up €61,696 (+76.4%), from €80,725 to €142,421
- Tax, wage and social debts +€55,303
up €55,303 (+543.6%), from €10,173 to €65,475
of which Taxes: +€53,479
- Gross operating margin +€282,636
up €282,636 (+408.2%), from €69,232 to €351,868
- Taxes +€67,160
up €67,160 (+425.0%), from €15,803 to €82,964
- Staff costs +€14,643
new in 2025: €14,643
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 | €505,992 | €704,302 | +€198,309 | +39.2% |
| Fixed assets | 21/28 | €263,049 | €260,882 | -€2,166 | -0.8% |
| Tangible fixed assets | 22/27 | €10,549 | €8,382 | -€2,166 | -20.5% |
| Plant, machinery and equipment | 23 | €8,340 | €6,934 | -€1,406 | -16.9% |
| Furniture and vehicles | 24 | €2,209 | €1,449 | -€760 | -34.4% |
| Financial fixed assets | 28 | €252,500 | €252,500 | = | 0.0% |
| Current assets | 29/58 | €242,943 | €443,419 | +€200,476 | +82.5% |
| Amounts receivable within one year | 40/41 | €69,067 | €189,458 | +€120,392 | +174.3% |
| Trade receivables | 40 | €68,742 | €189,458 | +€120,716 | +175.6% |
| Other amounts receivable | 41 | €325 | €0 | -€325 | -100.0% |
| Cash at bank and in hand | 54/58 | €172,911 | €252,582 | +€79,671 | +46.1% |
| Deferred charges and accrued income | 490/1 | €966 | €1,379 | +€413 | +42.7% |
| Total equity and liabilities | 10/49 | €505,992 | €704,302 | +€198,309 | +39.2% |
| Equity | 10/15 | €200,667 | €339,529 | +€138,863 | +69.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €959 | €959 | = | 0.0% |
| Non-distributable reserves | 130/1 | €959 | €0 | -€959 | -100.0% |
| Reserves not available under the articles | 1311 | €959 | €0 | -€959 | -100.0% |
| Distributable reserves | 133 | - | €959 | +€959 | |
| Profit (loss) carried forward | 14 | €181,107 | €319,970 | +€138,863 | +76.7% |
| Amounts payable | 17/49 | €305,325 | €364,772 | +€59,447 | +19.5% |
| Amounts payable after more than one year | 17 | €80,725 | €142,421 | +€61,696 | +76.4% |
| Financial debts | 170/4 | €80,725 | €142,421 | +€61,696 | +76.4% |
| Amounts payable within one year | 42/48 | €209,276 | €212,231 | +€2,954 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €12,974 | €26,645 | +€13,672 | +105.4% |
| Financial debts | 43 | - | €74,036 | +€74,036 | |
| Credit institutions | 430/8 | - | €74,036 | +€74,036 | |
| Trade debts | 44 | €49,308 | €36,773 | -€12,535 | -25.4% |
| Suppliers | 440/4 | €49,308 | €36,773 | -€12,535 | -25.4% |
| Taxes, remuneration and social security | 45 | €10,173 | €65,475 | +€55,303 | +543.6% |
| Taxes | 450/3 | €10,173 | €63,652 | +€53,479 | +525.7% |
| Remuneration and social security | 454/9 | - | €1,823 | +€1,823 | |
| Other amounts payable | 47/48 | €136,822 | €9,301 | -€127,521 | -93.2% |
| Accrued charges and deferred income | 492/3 | €15,325 | €10,121 | -€5,204 | -34.0% |
| Remuneration, social security and pensions | 62 | - | €14,643 | +€14,643 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,918 | €5,272 | +€354 | +7.2% |
| Other operating charges | 640/8 | €878 | €884 | +€6 | +0.7% |
| Gross operating margin | 9900 | €69,232 | €351,868 | +€282,636 | +408.2% |
| Operating profit (loss) | 9901 | €63,437 | €331,069 | +€267,632 | +421.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €7,499 | €9,243 | +€1,744 | +23.3% |
| Recurring financial charges | 65 | €7,499 | €9,243 | +€1,744 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €55,938 | €321,826 | +€265,888 | +475.3% |
| Income taxes | 67/77 | €15,803 | €82,964 | +€67,160 | +425.0% |
| Profit (loss) for the period | 9904 | €40,134 | €238,863 | +€198,728 | +495.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,134 | €238,863 | +€198,728 | +495.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.