Sébastien Solutions: 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.
Sébastien Solutions
Largest movements
- Tangible fixed assets +€52,118
up €52,118 (+66.6%), from €78,253 to €130,372
of which Furniture and vehicles: +€70,809
- Receivables within one year +€18,622
new in 2025: €18,622
of which Trade receivables: +€14,378
- Stocks and contracts -€9,293
down €9,293 (-93.6%), from €9,934 to €640
- Deferred charges and accrued income -€3,130
down €3,130 (-70.2%), from €4,460 to €1,330
- Debts after one year +€50,332
up €50,332 (+95.7%), from €52,617 to €102,949
of which Other amounts payable: +€34,273
- Current portion of long-term debt +€8,665
up €8,665 (+84.3%), from €10,277 to €18,941
- Trade debts -€4,357
down €4,357 (-98.0%), from €4,444 to €87
- Gross operating margin +€5,719
up €5,719 (+26.7%), from €21,422 to €27,141
- Depreciation +€2,270
up €2,270 (+11.9%), from €19,032 to €21,302
- Financial charges +€1,940
up €1,940 (+135%), from €1,433 to €3,373
- Taxes +€381
up €381 (+282%), from €135 to €517
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 | €103,068 | €160,048 | +€56,980 | +55.3% |
| Fixed assets | 21/28 | €78,253 | €130,372 | +€52,118 | +66.6% |
| Tangible fixed assets | 22/27 | €78,253 | €130,372 | +€52,118 | +66.6% |
| Plant, machinery and equipment | 23 | €76,208 | €57,518 | -€18,690 | -24.5% |
| Furniture and vehicles | 24 | €2,045 | €72,854 | +€70,809 | +3,462% |
| Current assets | 29/58 | €24,814 | €29,676 | +€4,862 | +19.6% |
| Stocks and contracts in progress | 3 | €9,934 | €640 | -€9,293 | -93.6% |
| Stocks | 30/36 | €9,934 | €640 | -€9,293 | -93.6% |
| Amounts receivable within one year | 40/41 | - | €18,622 | +€18,622 | |
| Trade receivables | 40 | - | €14,378 | +€14,378 | |
| Other amounts receivable | 41 | - | €4,244 | +€4,244 | |
| Cash at bank and in hand | 54/58 | €10,421 | €9,084 | -€1,337 | -12.8% |
| Deferred charges and accrued income | 490/1 | €4,460 | €1,330 | -€3,130 | -70.2% |
| Total equity and liabilities | 10/49 | €103,068 | €160,048 | +€56,980 | +55.3% |
| Equity | 10/15 | €31,147 | €32,531 | +€1,384 | +4.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,147 | €22,531 | +€1,384 | +6.5% |
| Amounts payable | 17/49 | €71,921 | €127,517 | +€55,596 | +77.3% |
| Amounts payable after more than one year | 17 | €52,617 | €102,949 | +€50,332 | +95.7% |
| Financial debts | 170/4 | €21,706 | €37,764 | +€16,059 | +74.0% |
| Other amounts payable | 178/9 | €30,911 | €65,184 | +€34,273 | +111% |
| Amounts payable within one year | 42/48 | €19,304 | €24,568 | +€5,264 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €10,277 | €18,941 | +€8,665 | +84.3% |
| Trade debts | 44 | €4,444 | €87 | -€4,357 | -98.0% |
| Suppliers | 440/4 | €4,444 | €87 | -€4,357 | -98.0% |
| Taxes, remuneration and social security | 45 | €4,583 | €5,540 | +€957 | +20.9% |
| Taxes | 450/3 | €4,583 | €3,014 | -€1,569 | -34.2% |
| Remuneration and social security | 454/9 | - | €2,526 | +€2,526 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,032 | €21,302 | +€2,270 | +11.9% |
| Other operating charges | 640/8 | €544 | €565 | +€21 | +3.8% |
| Gross operating margin | 9900 | €21,422 | €27,141 | +€5,719 | +26.7% |
| Operating profit (loss) | 9901 | €1,846 | €5,274 | +€3,428 | +186% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,433 | €3,373 | +€1,940 | +135% |
| Recurring financial charges | 65 | €1,433 | €3,373 | +€1,940 | +135% |
| Profit (loss) for the period before taxes | 9903 | €413 | €1,901 | +€1,488 | +361% |
| Income taxes | 67/77 | €135 | €517 | +€381 | +282% |
| Profit (loss) for the period | 9904 | €277 | €1,384 | +€1,107 | +399% |
| Profit (loss) for the period to be appropriated | 9905 | €277 | €1,384 | +€1,107 | +399% |
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 17 October 2026 via checked.be.