Centre Sésame: 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.
Centre Sésame
Largest movements
- Cash -€25,904
down €25,904 (-20.6%), from €125,759 to €99,855
mainly Receivables within one year (-€21,131) and Deferred charges and accrued income (-€16,198)
- Receivables within one year +€21,131
up €21,131 (+15.4%), from €137,133 to €158,264
of which Other amounts receivable: +€12,628
- Deferred charges and accrued income +€16,198
up €16,198 (+127%), from €12,757 to €28,955
- Tangible fixed assets -€14,012
down €14,012 (-15.4%), from €91,232 to €77,220
of which Land and buildings: -€9,521
- Debts within one year +€17,249
up €17,249 (+7.4%), from €232,282 to €249,531
of which Tax, wage and social debts: +€44,149
- Profit (loss) carried forward -€11,292
down €11,292 (-13.1%), from €86,230 to €74,938
- Debts after one year -€6,866
down €6,866 (-56.2%), from €12,215 to €5,349
of which Financial debts: -€5,169
- Gross operating margin -€67,759
down €67,759 (-7.9%), from €853,402 to €785,643
- Staff costs -€27,127
down €27,127 (-3.4%), from €789,131 to €762,004
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 | €367,629 | €364,792 | -€2,837 | -0.8% |
| Fixed assets | 21/28 | €91,980 | €77,718 | -€14,262 | -15.5% |
| Tangible fixed assets | 22/27 | €91,232 | €77,220 | -€14,012 | -15.4% |
| Land and buildings | 22 | €65,177 | €55,657 | -€9,521 | -14.6% |
| Plant, machinery and equipment | 23 | €3,992 | €7,592 | +€3,600 | +90.2% |
| Furniture and vehicles | 24 | €22,062 | €13,971 | -€8,091 | -36.7% |
| Financial fixed assets | 28 | €748 | €498 | -€250 | -33.4% |
| Current assets | 29/58 | €275,650 | €287,074 | +€11,424 | +4.1% |
| Amounts receivable within one year | 40/41 | €137,133 | €158,264 | +€21,131 | +15.4% |
| Trade receivables | 40 | €8,246 | €16,748 | +€8,503 | +103% |
| Other amounts receivable | 41 | €128,888 | €141,516 | +€12,628 | +9.8% |
| Cash at bank and in hand | 54/58 | €125,759 | €99,855 | -€25,904 | -20.6% |
| Deferred charges and accrued income | 490/1 | €12,757 | €28,955 | +€16,198 | +127% |
| Total equity and liabilities | 10/49 | €367,629 | €364,792 | -€2,837 | -0.8% |
| Equity | 10/15 | €123,039 | €108,218 | -€14,821 | -12.0% |
| Reserves | 13 | €22,733 | €22,733 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,230 | €74,938 | -€11,292 | -13.1% |
| Investment grants | 15 | €14,076 | €10,548 | -€3,529 | -25.1% |
| Amounts payable | 17/49 | €244,590 | €256,574 | +€11,983 | +4.9% |
| Amounts payable after more than one year | 17 | €12,215 | €5,349 | -€6,866 | -56.2% |
| Financial debts | 170/4 | €10,517 | €5,349 | -€5,169 | -49.1% |
| Other amounts payable | 178/9 | €1,698 | - | -€1,698 | |
| Amounts payable within one year | 42/48 | €232,282 | €249,531 | +€17,249 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €4,994 | €5,169 | +€174 | +3.5% |
| Financial debts | 43 | - | €153 | +€153 | |
| Credit institutions | 430/8 | - | €153 | +€153 | |
| Trade debts | 44 | €15,401 | €11,348 | -€4,052 | -26.3% |
| Suppliers | 440/4 | €15,401 | €11,348 | -€4,052 | -26.3% |
| Taxes, remuneration and social security | 45 | €100,220 | €144,369 | +€44,149 | +44.1% |
| Taxes | 450/3 | - | €22,550 | +€22,550 | |
| Remuneration and social security | 454/9 | €100,220 | €121,819 | +€21,599 | +21.6% |
| Accrued charges and deferred income | 492/3 | €93 | €1,694 | +€1,601 | +1,712% |
| Non-recurring operating income | 76A | €10,734 | €6 | -€10,728 | -99.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €169,990 | €163,545 | -€6,446 | -3.8% |
| Remuneration, social security and pensions | 62 | €789,131 | €762,004 | -€27,127 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,170 | €19,157 | +€987 | +5.4% |
| Other operating charges | 640/8 | €2,011 | €785 | -€1,227 | -61.0% |
| Non-recurring operating charges | 66A | - | €22,482 | +€22,482 | |
| Gross operating margin | 9900 | €853,402 | €785,643 | -€67,759 | -7.9% |
| Operating profit (loss) | 9901 | €44,090 | -€18,784 | -€62,874 | |
| Financial income | 75/76B | €390 | €8,489 | +€8,099 | +2,078% |
| Recurring financial income | 75 | €390 | €8,489 | +€8,099 | +2,078% |
| Financial charges | 65/66B | €560 | €997 | +€437 | +78.1% |
| Recurring financial charges | 65 | €560 | €997 | +€437 | +78.1% |
| Profit (loss) for the period before taxes | 9903 | €43,920 | -€11,292 | -€55,212 | |
| Profit (loss) for the period | 9904 | €43,920 | -€11,292 | -€55,212 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,920 | -€11,292 | -€55,212 |
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 1 November 2026 via checked.be.