SEBE Consult: 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.
SEBE Consult
Largest movements
- Cash +€29,154
up €29,154 (+1495.1%), from €1,950 to €31,104
mainly Net result for the year (+€25,742) and Tax, wage and social debts (+€15,536)
- Receivables within one year +€13,926
up €13,926 (+27851.0%), from €50 to €13,976
- Tangible fixed assets +€4,303
new in 2025: €4,303
- Reserves +€24,052
new in 2025: €24,052
- Tax, wage and social debts +€15,536
new in 2025: €15,536
- Other debts +€3,829
new in 2025: €3,829
- Trade debts +€2,275
up €2,275 (+134.6%), from €1,690 to €3,965
- Profit (loss) carried forward +€1,690
up €1,690, from -€1,690 to €0
- Gross operating margin +€38,044
up €38,044, from -€1,640 to €36,404
- Taxes +€6,723
new in 2025: €6,723
- Financial charges +€3,119
up €3,119 (+6238.1%), from €50 to €3,169
- Other operating charges +€619
new in 2025: €619
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 | €2,000 | €49,382 | +€47,382 | +2369.1% |
| Fixed assets | 21/28 | - | €4,303 | +€4,303 | |
| Tangible fixed assets | 22/27 | - | €4,303 | +€4,303 | |
| Furniture and vehicles | 24 | - | €4,303 | +€4,303 | |
| Current assets | 29/58 | €2,000 | €45,079 | +€43,079 | +2154.0% |
| Amounts receivable within one year | 40/41 | €50 | €13,976 | +€13,926 | +27851.0% |
| Trade receivables | 40 | €50 | €13,976 | +€13,926 | +27851.0% |
| Cash at bank and in hand | 54/58 | €1,950 | €31,104 | +€29,154 | +1495.1% |
| Total equity and liabilities | 10/49 | €2,000 | €49,382 | +€47,382 | +2369.1% |
| Equity | 10/15 | €310 | €26,052 | +€25,742 | +8303.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €24,052 | +€24,052 | |
| Distributable reserves | 133 | - | €24,052 | +€24,052 | |
| Profit (loss) carried forward | 14 | -€1,690 | €0 | +€1,690 | |
| Amounts payable | 17/49 | €1,690 | €23,330 | +€21,640 | +1280.5% |
| Amounts payable within one year | 42/48 | €1,690 | €23,330 | +€21,640 | +1280.5% |
| Trade debts | 44 | €1,690 | €3,965 | +€2,275 | +134.6% |
| Suppliers | 440/4 | €1,690 | €3,965 | +€2,275 | +134.6% |
| Taxes, remuneration and social security | 45 | - | €15,536 | +€15,536 | |
| Taxes | 450/3 | - | €15,536 | +€15,536 | |
| Other amounts payable | 47/48 | - | €3,829 | +€3,829 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €171 | +€171 | |
| Other operating charges | 640/8 | - | €619 | +€619 | |
| Gross operating margin | 9900 | -€1,640 | €36,404 | +€38,044 | |
| Operating profit (loss) | 9901 | -€1,640 | €35,615 | +€37,255 | |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €50 | €3,169 | +€3,119 | +6238.1% |
| Recurring financial charges | 65 | €50 | €3,169 | +€3,119 | +6238.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,690 | €32,465 | +€34,155 | |
| Income taxes | 67/77 | - | €6,723 | +€6,723 | |
| Profit (loss) for the period | 9904 | -€1,690 | €25,742 | +€27,432 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,690 | €25,742 | +€27,432 |
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 12 October 2026 via checked.be.