SEBAUTO: 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.
SEBAUTO
Largest movements
- Tangible fixed assets +€162,687
up €162,687 (+300.7%), from €54,106 to €216,793
of which Furniture and vehicles: +€84,911
- Stocks and contracts +€122,232
up €122,232 (+60.2%), from €203,018 to €325,249
- Receivables after one year +€60,000
up €60,000 (+150.0%), from €40,000 to €100,000
- Receivables within one year -€35,508
down €35,508 (-73.4%), from €48,388 to €12,879
of which Trade receivables: -€42,232
- Cash -€33,382
down €33,382 (-40.9%), from €81,687 to €48,305
mainly Investment in fixed assets (net) (-€191,899) and Stocks and contracts (-€122,232)
- Profit (loss) carried forward +€159,531
up €159,531 (+171.5%), from €93,008 to €252,540
- Short-term financial debts +€125,000
new in 2024: €125,000
- Tax, wage and social debts +€46,938
up €46,938 (+57.6%), from €81,534 to €128,472
of which Taxes: +€42,193
- Trade debts -€43,293
down €43,293 (-18.9%), from €229,372 to €186,079
- Gross operating margin +€180,726
up €180,726 (+50.8%), from €355,672 to €536,398
- Staff costs +€62,637
up €62,637 (+28.3%), from €221,361 to €283,997
- Depreciation +€24,149
up €24,149 (+656.5%), from €3,679 to €27,827
- Taxes +€21,525
up €21,525 (+63.9%), from €33,679 to €55,204
- Financial charges +€5,750
up €5,750 (+233.9%), from €2,458 to €8,207
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €427,292 | €717,688 | +€290,396 | +68.0% |
| Fixed assets | 21/28 | €54,106 | €218,178 | +€164,071 | +303.2% |
| Intangible fixed assets | 21 | - | €1,385 | +€1,385 | |
| Tangible fixed assets | 22/27 | €54,106 | €216,793 | +€162,687 | +300.7% |
| Plant, machinery and equipment | 23 | €14,021 | €65,658 | +€51,637 | +368.3% |
| Furniture and vehicles | 24 | €36,151 | €121,062 | +€84,911 | +234.9% |
| Other tangible fixed assets | 26 | €3,935 | €30,073 | +€26,139 | +664.3% |
| Current assets | 29/58 | €373,185 | €499,510 | +€126,325 | +33.9% |
| Amounts receivable after more than one year | 29 | €40,000 | €100,000 | +€60,000 | +150.0% |
| Other amounts receivable | 291 | €40,000 | €100,000 | +€60,000 | +150.0% |
| Stocks and contracts in progress | 3 | €203,018 | €325,249 | +€122,232 | +60.2% |
| Stocks | 30/36 | €203,018 | €325,249 | +€122,232 | +60.2% |
| Amounts receivable within one year | 40/41 | €48,388 | €12,879 | -€35,508 | -73.4% |
| Trade receivables | 40 | €48,388 | €6,155 | -€42,232 | -87.3% |
| Other amounts receivable | 41 | - | €6,724 | +€6,724 | |
| Cash at bank and in hand | 54/58 | €81,687 | €48,305 | -€33,382 | -40.9% |
| Deferred charges and accrued income | 490/1 | €93 | €13,076 | +€12,983 | +13981.2% |
| Total equity and liabilities | 10/49 | €427,292 | €717,688 | +€290,396 | +68.0% |
| Equity | 10/15 | €95,008 | €254,540 | +€159,531 | +167.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,008 | €252,540 | +€159,531 | +171.5% |
| Amounts payable | 17/49 | €332,283 | €463,148 | +€130,865 | +39.4% |
| Amounts payable within one year | 42/48 | €332,283 | €463,148 | +€130,865 | +39.4% |
| Financial debts | 43 | - | €125,000 | +€125,000 | |
| Credit institutions | 430/8 | - | €125,000 | +€125,000 | |
| Trade debts | 44 | €229,372 | €186,079 | -€43,293 | -18.9% |
| Suppliers | 440/4 | €229,372 | €186,079 | -€43,293 | -18.9% |
| Advances received on contracts in progress | 46 | €21,251 | €22,379 | +€1,128 | +5.3% |
| Taxes, remuneration and social security | 45 | €81,534 | €128,472 | +€46,938 | +57.6% |
| Taxes | 450/3 | €57,575 | €99,769 | +€42,193 | +73.3% |
| Remuneration and social security | 454/9 | €23,958 | €28,703 | +€4,745 | +19.8% |
| Other amounts payable | 47/48 | €126 | €1,218 | +€1,091 | +863.6% |
| Remuneration, social security and pensions | 62 | €221,361 | €283,997 | +€62,637 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,679 | €27,827 | +€24,149 | +656.5% |
| Other operating charges | 640/8 | €2,379 | €5,483 | +€3,104 | +130.5% |
| Non-recurring operating charges | 66A | €17 | - | -€17 | |
| Gross operating margin | 9900 | €355,672 | €536,398 | +€180,726 | +50.8% |
| Operating profit (loss) | 9901 | €128,237 | €219,090 | +€90,853 | +70.8% |
| Financial income | 75/76B | €908 | €3,853 | +€2,945 | +324.2% |
| Recurring financial income | 75 | €908 | €3,853 | +€2,945 | +324.2% |
| Financial charges | 65/66B | €2,458 | €8,207 | +€5,750 | +233.9% |
| Recurring financial charges | 65 | €2,458 | €8,207 | +€5,750 | +233.9% |
| Profit (loss) for the period before taxes | 9903 | €126,687 | €214,736 | +€88,048 | +69.5% |
| Income taxes | 67/77 | €33,679 | €55,204 | +€21,525 | +63.9% |
| Profit (loss) for the period | 9904 | €93,008 | €159,531 | +€66,523 | +71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €93,008 | €159,531 | +€66,523 | +71.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.