7TH HEAVEN: 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.
7TH HEAVEN
Largest movements
- Receivables within one year -€2,896
down €2,896 (-64.6%), from €4,481 to €1,585
of which Trade receivables: -€2,386
- Cash +€2,725
up €2,725 (+138%), from €1,974 to €4,699
mainly Net result for the year (+€9,283) and Receivables within one year (+€2,896)
- Stocks and contracts -€1,368
down €1,368 (-6.1%), from €22,321 to €20,952
- Deferred charges and accrued income +€699
new in 2025: €699
- Other debts -€10,061
down €10,061 (-70.3%), from €14,312 to €4,251
- Reserves +€5,432
up €5,432 (+2,587%), from €210 to €5,642
of which Distributable reserves: +€5,432
- Profit (loss) carried forward +€3,850
no longer reported in 2025 (was -€3,850)
- Tax, wage and social debts -€2,608
down €2,608 (-42.6%), from €6,127 to €3,519
of which Taxes: -€3,488
- Trade debts +€2,268
up €2,268 (+104%), from €2,189 to €4,457
- Financial charges -€1,720
down €1,720 (-51.6%), from €3,331 to €1,610
- Gross operating margin -€1,014
down €1,014 (-8.0%), from €12,712 to €11,698
- Taxes +€543
up €543 (+5,432,300%), from €0 to €543
- Other operating charges +€199
up €199 (+32.2%), from €619 to €818
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 | €28,775 | €27,935 | -€840 | -2.9% |
| Current assets | 29/58 | €28,775 | €27,935 | -€840 | -2.9% |
| Stocks and contracts in progress | 3 | €22,321 | €20,952 | -€1,368 | -6.1% |
| Stocks | 30/36 | €22,321 | €20,952 | -€1,368 | -6.1% |
| Amounts receivable within one year | 40/41 | €4,481 | €1,585 | -€2,896 | -64.6% |
| Trade receivables | 40 | €3,971 | €1,585 | -€2,386 | -60.1% |
| Other amounts receivable | 41 | €510 | - | -€510 | |
| Cash at bank and in hand | 54/58 | €1,974 | €4,699 | +€2,725 | +138% |
| Deferred charges and accrued income | 490/1 | - | €699 | +€699 | |
| Total equity and liabilities | 10/49 | €28,775 | €27,935 | -€840 | -2.9% |
| Equity | 10/15 | €2,560 | €11,842 | +€9,283 | +363% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €210 | €5,642 | +€5,432 | +2,587% |
| Non-distributable reserves | 130/1 | €210 | €210 | = | 0.0% |
| Reserves not available under the articles | 1311 | €210 | €210 | = | 0.0% |
| Distributable reserves | 133 | - | €5,432 | +€5,432 | |
| Profit (loss) carried forward | 14 | -€3,850 | - | +€3,850 | |
| Amounts payable | 17/49 | €26,216 | €16,093 | -€10,123 | -38.6% |
| Amounts payable within one year | 42/48 | €22,628 | €14,253 | -€8,375 | -37.0% |
| Financial debts | 43 | - | €2,026 | +€2,026 | |
| Credit institutions | 430/8 | - | €2,026 | +€2,026 | |
| Trade debts | 44 | €2,189 | €4,457 | +€2,268 | +104% |
| Suppliers | 440/4 | €2,189 | €4,457 | +€2,268 | +104% |
| Taxes, remuneration and social security | 45 | €6,127 | €3,519 | -€2,608 | -42.6% |
| Taxes | 450/3 | €6,127 | €2,639 | -€3,488 | -56.9% |
| Remuneration and social security | 454/9 | - | €880 | +€880 | |
| Other amounts payable | 47/48 | €14,312 | €4,251 | -€10,061 | -70.3% |
| Accrued charges and deferred income | 492/3 | €3,588 | €1,839 | -€1,748 | -48.7% |
| Other operating charges | 640/8 | €619 | €818 | +€199 | +32.2% |
| Gross operating margin | 9900 | €12,712 | €11,698 | -€1,014 | -8.0% |
| Operating profit (loss) | 9901 | €12,093 | €10,880 | -€1,213 | -10.0% |
| Financial income | 75/76B | €612 | €556 | -€56 | -9.2% |
| Recurring financial income | 75 | €612 | €556 | -€56 | -9.2% |
| Financial charges | 65/66B | €3,331 | €1,610 | -€1,720 | -51.6% |
| Recurring financial charges | 65 | €3,331 | €1,610 | -€1,720 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | €9,375 | €9,826 | +€451 | +4.8% |
| Income taxes | 67/77 | €0 | €543 | +€543 | +5,432,300% |
| Profit (loss) for the period | 9904 | €9,375 | €9,283 | -€92 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,375 | €9,283 | -€92 | -1.0% |
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 16 October 2026 via checked.be.