SEBA KOOKT: 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.
SEBA KOOKT
Largest movements
- Tangible fixed assets -€4,603
down €4,603 (-31.4%), from €14,679 to €10,076
of which Plant, machinery and equipment: -€4,457
- Receivables within one year +€368
up €368 (+6.1%), from €5,987 to €6,355
of which Other amounts receivable: +€368
- Profit (loss) carried forward -€7,444
down €7,444 (-7.7%), from -€96,316 to -€103,761
- Other debts +€2,334
up €2,334 (+2.7%), from €86,573 to €88,907
- Trade debts +€875
up €875 (+26.1%), from €3,347 to €4,221
- Gross operating margin -€2,132
down €2,132 (-497%), from -€429 to -€2,561
- Financial income -€636
no longer reported in 2025 (was €636)
- Other operating charges -€402
down €402 (-58.9%), from €682 to €280
- Financial charges -€211
no longer reported in 2025 (was €211)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,203 | €16,968 | -€4,236 | -20.0% |
| Fixed assets | 21/28 | €14,679 | €10,076 | -€4,603 | -31.4% |
| Tangible fixed assets | 22/27 | €14,679 | €10,076 | -€4,603 | -31.4% |
| Plant, machinery and equipment | 23 | €14,256 | €9,799 | -€4,457 | -31.3% |
| Other tangible fixed assets | 26 | €423 | €277 | -€146 | -34.5% |
| Current assets | 29/58 | €6,524 | €6,892 | +€368 | +5.6% |
| Stocks and contracts in progress | 3 | €537 | €537 | = | 0.0% |
| Stocks | 30/36 | €537 | €537 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,987 | €6,355 | +€368 | +6.1% |
| Trade receivables | 40 | €5,987 | €5,987 | = | 0.0% |
| Other amounts receivable | 41 | - | €368 | +€368 | |
| Total equity and liabilities | 10/49 | €21,203 | €16,968 | -€4,236 | -20.0% |
| Equity | 10/15 | -€90,116 | -€97,561 | -€7,444 | -8.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,316 | -€103,761 | -€7,444 | -7.7% |
| Amounts payable | 17/49 | €111,320 | €114,529 | +€3,209 | +2.9% |
| Amounts payable after more than one year | 17 | €9,614 | €9,614 | = | 0.0% |
| Financial debts | 170/4 | €9,614 | €9,614 | = | 0.0% |
| Amounts payable within one year | 42/48 | €101,706 | €104,915 | +€3,209 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €4,951 | €4,951 | = | 0.0% |
| Financial debts | 43 | €490 | €490 | = | 0.0% |
| Credit institutions | 430/8 | €490 | €490 | = | 0.0% |
| Trade debts | 44 | €3,347 | €4,221 | +€875 | +26.1% |
| Suppliers | 440/4 | €3,347 | €4,221 | +€875 | +26.1% |
| Advances received on contracts in progress | 46 | €6,346 | €6,346 | = | 0.0% |
| Other amounts payable | 47/48 | €86,573 | €88,907 | +€2,334 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,603 | €4,603 | +€0 | 0.0% |
| Other operating charges | 640/8 | €682 | €280 | -€402 | -58.9% |
| Gross operating margin | 9900 | -€429 | -€2,561 | -€2,132 | -497% |
| Operating profit (loss) | 9901 | -€5,714 | -€7,444 | -€1,730 | -30.3% |
| Financial income | 75/76B | €636 | - | -€636 | |
| Recurring financial income | 75 | €636 | - | -€636 | |
| Financial charges | 65/66B | €211 | - | -€211 | |
| Recurring financial charges | 65 | €211 | - | -€211 | |
| Profit (loss) for the period before taxes | 9903 | -€5,289 | -€7,444 | -€2,156 | -40.8% |
| Profit (loss) for the period | 9904 | -€5,289 | -€7,444 | -€2,156 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,289 | -€7,444 | -€2,156 | -40.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.