Gewoon Seba: 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.
Gewoon Seba
Largest movements
- Cash +€18,218
up €18,218 (+47.6%), from €38,264 to €56,482
mainly Other debts (+€63,839) and Net result for the year (+€16,021)
- Tangible fixed assets +€4,241
up €4,241 (+131.0%), from €3,236 to €7,478
of which Furniture and vehicles: +€4,431
- Deferred charges and accrued income +€1,985
up €1,985 (+348.1%), from €570 to €2,556
- Other debts +€63,839
new in 2025: €63,839
- Reserves -€47,818
down €47,818 (-100.0%), from €47,818 to €0
- Tax, wage and social debts +€6,168
up €6,168 (+41.7%), from €14,794 to €20,962
- Short-term financial debts +€1,550
up €1,550 (+688.0%), from €225 to €1,775
- Gross operating margin -€16,014
down €16,014 (-37.8%), from €42,413 to €26,399
- Taxes -€2,477
down €2,477 (-28.8%), from €8,604 to €6,127
- Depreciation +€1,652
up €1,652 (+137.8%), from €1,199 to €2,851
- Other operating charges +€827
up €827 (+559.0%), from €148 to €975
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 | €66,054 | €90,088 | +€24,034 | +36.4% |
| Fixed assets | 21/28 | €3,236 | €7,478 | +€4,241 | +131.0% |
| Tangible fixed assets | 22/27 | €3,236 | €7,478 | +€4,241 | +131.0% |
| Plant, machinery and equipment | 23 | €898 | €708 | -€190 | -21.2% |
| Furniture and vehicles | 24 | €2,339 | €6,770 | +€4,431 | +189.4% |
| Current assets | 29/58 | €62,817 | €82,610 | +€19,793 | +31.5% |
| Amounts receivable within one year | 40/41 | €23,983 | €23,573 | -€410 | -1.7% |
| Trade receivables | 40 | €23,680 | €23,293 | -€388 | -1.6% |
| Other amounts receivable | 41 | €303 | €280 | -€23 | -7.4% |
| Cash at bank and in hand | 54/58 | €38,264 | €56,482 | +€18,218 | +47.6% |
| Deferred charges and accrued income | 490/1 | €570 | €2,556 | +€1,985 | +348.1% |
| Total equity and liabilities | 10/49 | €66,054 | €90,088 | +€24,034 | +36.4% |
| Equity | 10/15 | €49,318 | €1,500 | -€47,818 | -97.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €47,818 | €0 | -€47,818 | -100.0% |
| Distributable reserves | 133 | €47,818 | €0 | -€47,818 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €16,736 | €88,588 | +€71,852 | +429.3% |
| Amounts payable within one year | 42/48 | €16,736 | €88,588 | +€71,852 | +429.3% |
| Financial debts | 43 | €225 | €1,775 | +€1,550 | +688.0% |
| Credit institutions | 430/8 | €225 | €1,775 | +€1,550 | +688.0% |
| Trade debts | 44 | €1,716 | €2,011 | +€295 | +17.2% |
| Suppliers | 440/4 | €1,716 | €2,011 | +€295 | +17.2% |
| Taxes, remuneration and social security | 45 | €14,794 | €20,962 | +€6,168 | +41.7% |
| Taxes | 450/3 | €14,794 | €20,962 | +€6,168 | +41.7% |
| Other amounts payable | 47/48 | - | €63,839 | +€63,839 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,199 | €2,851 | +€1,652 | +137.8% |
| Other operating charges | 640/8 | €148 | €975 | +€827 | +559.0% |
| Gross operating margin | 9900 | €42,413 | €26,399 | -€16,014 | -37.8% |
| Operating profit (loss) | 9901 | €41,066 | €22,573 | -€18,493 | -45.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €107 | €425 | +€318 | +297.7% |
| Recurring financial charges | 65 | €107 | €425 | +€318 | +297.7% |
| Profit (loss) for the period before taxes | 9903 | €40,959 | €22,149 | -€18,810 | -45.9% |
| Income taxes | 67/77 | €8,604 | €6,127 | -€2,477 | -28.8% |
| Profit (loss) for the period | 9904 | €32,355 | €16,021 | -€16,334 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,355 | €16,021 | -€16,334 | -50.5% |
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 2 October 2026 via checked.be.