ELEVAGE DES SEQUOIAS: 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.
ELEVAGE DES SEQUOIAS
Largest movements
- Tangible fixed assets -€29,094
down €29,094 (-8.8%), from €330,914 to €301,819
of which Furniture and vehicles: -€38,579
- Cash +€5,734
up €5,734 (+66.6%), from €8,604 to €14,338
- Stocks and contracts +€5,000
up €5,000 (+6.8%), from €73,250 to €78,250
- Profit (loss) carried forward -€33,377
down €33,377 (-16.6%), from -€200,968 to -€234,345
- Other debts +€26,193
up €26,193 (+4.5%), from €586,397 to €612,589
- Current portion of long-term debt -€6,388
down €6,388 (-100%), from €6,388 to €0
- Trade debts -€5,954
down €5,954 (-19.4%), from €30,717 to €24,763
- Depreciation +€35,756
up €35,756 (+52.2%), from €68,513 to €104,269
- Gross operating margin -€27,917
down €27,917 (-27.3%), from €102,214 to €74,297
- Other operating charges +€1,773
up €1,773 (+208%), from €854 to €2,627
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €432,340 | €411,277 | -€21,063 | -4.9% |
| Fixed assets | 21/28 | €331,994 | €302,900 | -€29,094 | -8.8% |
| Tangible fixed assets | 22/27 | €330,914 | €301,819 | -€29,094 | -8.8% |
| Land and buildings | 22 | €74,732 | €63,802 | -€10,930 | -14.6% |
| Plant, machinery and equipment | 23 | €144,298 | €164,712 | +€20,415 | +14.1% |
| Furniture and vehicles | 24 | €111,884 | €73,305 | -€38,579 | -34.5% |
| Financial fixed assets | 28 | €1,081 | €1,081 | = | 0.0% |
| Current assets | 29/58 | €100,345 | €108,377 | +€8,032 | +8.0% |
| Stocks and contracts in progress | 3 | €73,250 | €78,250 | +€5,000 | +6.8% |
| Stocks | 30/36 | €73,250 | €78,250 | +€5,000 | +6.8% |
| Amounts receivable within one year | 40/41 | €13,538 | €9,323 | -€4,215 | -31.1% |
| Trade receivables | 40 | €13,195 | €6,626 | -€6,569 | -49.8% |
| Other amounts receivable | 41 | €343 | €2,698 | +€2,355 | +686% |
| Cash at bank and in hand | 54/58 | €8,604 | €14,338 | +€5,734 | +66.6% |
| Deferred charges and accrued income | 490/1 | €4,953 | €6,466 | +€1,513 | +30.5% |
| Total equity and liabilities | 10/49 | €432,340 | €411,277 | -€21,063 | -4.9% |
| Equity | 10/15 | -€192,908 | -€226,285 | -€33,377 | -17.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€200,968 | -€234,345 | -€33,377 | -16.6% |
| Amounts payable | 17/49 | €625,248 | €637,562 | +€12,314 | +2.0% |
| Amounts payable after more than one year | 17 | €1,610 | €0 | -€1,610 | -100% |
| Financial debts | 170/4 | €1,610 | €0 | -€1,610 | -100% |
| Amounts payable within one year | 42/48 | €623,638 | €637,562 | +€13,925 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €6,388 | €0 | -€6,388 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €30,717 | €24,763 | -€5,954 | -19.4% |
| Suppliers | 440/4 | €30,717 | €24,763 | -€5,954 | -19.4% |
| Taxes, remuneration and social security | 45 | €137 | €210 | +€73 | +53.6% |
| Taxes | 450/3 | €137 | €210 | +€73 | +53.6% |
| Other amounts payable | 47/48 | €586,397 | €612,589 | +€26,193 | +4.5% |
| Remuneration, social security and pensions | 62 | €29 | €0 | -€29 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,513 | €104,269 | +€35,756 | +52.2% |
| Other operating charges | 640/8 | €854 | €2,627 | +€1,773 | +208% |
| Gross operating margin | 9900 | €102,214 | €74,297 | -€27,917 | -27.3% |
| Operating profit (loss) | 9901 | €32,818 | -€32,599 | -€65,416 | |
| Financial income | 75/76B | €4 | €3 | -€2 | -42.1% |
| Recurring financial income | 75 | €4 | €3 | -€2 | -42.1% |
| Financial charges | 65/66B | €205 | €571 | +€366 | +178% |
| Recurring financial charges | 65 | €205 | €571 | +€366 | +178% |
| Profit (loss) for the period before taxes | 9903 | €32,617 | -€33,167 | -€65,784 | |
| Income taxes | 67/77 | €137 | €210 | +€73 | +53.6% |
| Profit (loss) for the period | 9904 | €32,480 | -€33,377 | -€65,857 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,480 | -€33,377 | -€65,857 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.