GROUPE SELION: 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.
GROUPE SELION
Largest movements
- Tangible fixed assets +€30,000
new in 2025: €30,000
- Cash +€2,527
up €2,527 (+24.6%), from €10,271 to €12,798
mainly Trade debts (+€52,636) and Net result for the year (+€25,061)
- Trade debts +€52,636
up €52,636 (+15.9%), from €330,887 to €383,523
- Other debts -€45,330
down €45,330 (-98.4%), from €46,067 to €737
- Profit (loss) carried forward +€25,061
up €25,061 (+12.1%), from -€206,462 to -€181,401
- Turnover +€94,753
up €94,753 (+38.6%), from €245,464 to €340,217
- Gross operating margin +€93,455
up €93,455, from -€63,776 to €29,678
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 | €189,092 | €221,458 | +€32,367 | +17.1% |
| Fixed assets | 21/28 | - | €30,000 | +€30,000 | |
| Tangible fixed assets | 22/27 | - | €30,000 | +€30,000 | |
| Plant, machinery and equipment | 23 | - | €30,000 | +€30,000 | |
| Current assets | 29/58 | €189,092 | €191,458 | +€2,367 | +1.3% |
| Amounts receivable within one year | 40/41 | €178,820 | €178,660 | -€160 | -0.1% |
| Trade receivables | 40 | €55,593 | €71,585 | +€15,992 | +28.8% |
| Other amounts receivable | 41 | €123,227 | €107,075 | -€16,152 | -13.1% |
| Cash at bank and in hand | 54/58 | €10,271 | €12,798 | +€2,527 | +24.6% |
| Total equity and liabilities | 10/49 | €189,092 | €221,458 | +€32,367 | +17.1% |
| Equity | 10/15 | -€187,862 | -€162,801 | +€25,061 | +13.3% |
| Contributions | 10/11 | €1,740 | €1,740 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€206,462 | -€181,401 | +€25,061 | +12.1% |
| Amounts payable | 17/49 | €376,953 | €384,259 | +€7,306 | +1.9% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €376,953 | €384,259 | +€7,306 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €330,887 | €383,523 | +€52,636 | +15.9% |
| Suppliers | 440/4 | €330,887 | €383,523 | +€52,636 | +15.9% |
| Other amounts payable | 47/48 | €46,067 | €737 | -€45,330 | -98.4% |
| Turnover | 70 | €245,464 | €340,217 | +€94,753 | +38.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €309,241 | €310,539 | +€1,298 | +0.4% |
| Remuneration, social security and pensions | 62 | €1,261 | €1,449 | +€187 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €0 | = | |
| Other operating charges | 640/8 | €58 | €1,258 | +€1,200 | +2,068% |
| Gross operating margin | 9900 | -€63,776 | €29,678 | +€93,455 | |
| Operating profit (loss) | 9901 | -€65,096 | €26,972 | +€92,068 | |
| Financial charges | 65/66B | €2,447 | €1,911 | -€535 | -21.9% |
| Recurring financial charges | 65 | €2,447 | €1,911 | -€535 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | -€67,542 | €25,061 | +€92,603 | |
| Income taxes | 67/77 | €2,651 | - | -€2,651 | |
| Profit (loss) for the period | 9904 | -€70,194 | €25,061 | +€95,254 | |
| Profit (loss) for the period to be appropriated | 9905 | -€70,194 | €25,061 | +€95,254 |
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 27 October 2026 via checked.be.