SEATING CONSULT: 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.
SEATING CONSULT
Largest movements
- Current investments -€201,137
down €201,137 (-37.4%), from €538,257 to €337,120
- Receivables within one year +€170,578
up €170,578 (+405.7%), from €42,050 to €212,629
of which Trade receivables: +€172,011
- Cash +€71,383
up €71,383 (+19.8%), from €361,165 to €432,549
mainly Other debts (+€288,956) and Current investments (+€201,137)
- Other debts +€288,956
up €288,956 (+338.5%), from €85,366 to €374,322
- Reserves -€264,253
down €264,253 (-33.7%), from €784,365 to €520,112
of which Distributable reserves: -€264,253
- Gross operating margin -€100,162
down €100,162 (-67.3%), from €148,802 to €48,641
- Taxes -€29,613
down €29,613 (-69.9%), from €42,360 to €12,746
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 | €972,473 | €1,013,297 | +€40,825 | +4.2% |
| Fixed assets | 21/28 | €31,000 | €31,000 | = | 0.0% |
| Financial fixed assets | 28 | €31,000 | €31,000 | = | 0.0% |
| Current assets | 29/58 | €941,473 | €982,297 | +€40,825 | +4.3% |
| Amounts receivable within one year | 40/41 | €42,050 | €212,629 | +€170,578 | +405.7% |
| Trade receivables | 40 | €1,866 | €173,877 | +€172,011 | +9217.2% |
| Other amounts receivable | 41 | €40,184 | €38,752 | -€1,433 | -3.6% |
| Current investments | 50/53 | €538,257 | €337,120 | -€201,137 | -37.4% |
| Cash at bank and in hand | 54/58 | €361,165 | €432,549 | +€71,383 | +19.8% |
| Total equity and liabilities | 10/49 | €972,473 | €1,013,297 | +€40,825 | +4.2% |
| Equity | 10/15 | €802,915 | €538,662 | -€264,253 | -32.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €784,365 | €520,112 | -€264,253 | -33.7% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €782,510 | €518,257 | -€264,253 | -33.8% |
| Provisions and deferred taxes | 16 | €67,081 | €67,081 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €67,081 | €67,081 | = | 0.0% |
| Pensions and similar obligations | 160 | €67,081 | €67,081 | = | 0.0% |
| Amounts payable | 17/49 | €102,477 | €407,554 | +€305,078 | +297.7% |
| Amounts payable within one year | 42/48 | €95,908 | €399,863 | +€303,955 | +316.9% |
| Trade debts | 44 | €10,542 | €15,672 | +€5,131 | +48.7% |
| Suppliers | 440/4 | €10,542 | €15,672 | +€5,131 | +48.7% |
| Taxes, remuneration and social security | 45 | - | €9,868 | +€9,868 | |
| Taxes | 450/3 | - | €9,868 | +€9,868 | |
| Other amounts payable | 47/48 | €85,366 | €374,322 | +€288,956 | +338.5% |
| Accrued charges and deferred income | 492/3 | €6,569 | €7,692 | +€1,123 | +17.1% |
| Other operating charges | 640/8 | €1,279 | €1,433 | +€154 | +12.0% |
| Gross operating margin | 9900 | €148,802 | €48,641 | -€100,162 | -67.3% |
| Operating profit (loss) | 9901 | €147,523 | €47,207 | -€100,316 | -68.0% |
| Financial income | 75/76B | €3,702 | €3,538 | -€164 | -4.4% |
| Recurring financial income | 75 | €3,702 | €3,538 | -€164 | -4.4% |
| Financial charges | 65/66B | €7,000 | €8,131 | +€1,131 | +16.2% |
| Recurring financial charges | 65 | €7,000 | €8,131 | +€1,131 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €144,225 | €42,614 | -€101,611 | -70.5% |
| Income taxes | 67/77 | €42,360 | €12,746 | -€29,613 | -69.9% |
| Profit (loss) for the period | 9904 | €101,865 | €29,868 | -€71,998 | -70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €101,865 | €29,868 | -€71,998 | -70.7% |
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 30 September 2026 via checked.be.