Seber 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.
Seber Consult
Largest movements
- Receivables within one year -€10,259
down €10,259 (-70.7%), from €14,520 to €4,261
of which Trade receivables: -€13,772
- Tangible fixed assets +€5,104
new in 2025: €5,104
- Reserves +€7,664
up €7,664 (+9.4%), from €81,915 to €89,579
- Trade debts -€4,560
down €4,560 (-42.6%), from €10,703 to €6,143
- Other debts -€4,267
down €4,267 (-100.0%), from €4,267 to €0
- Tax, wage and social debts -€3,771
down €3,771 (-19.5%), from €19,305 to €15,534
- Gross operating margin -€49,008
down €49,008 (-81.3%), from €60,314 to €11,306
- Taxes -€9,896
down €9,896 (-77.1%), from €12,841 to €2,945
- Financial charges -€828
down €828 (-80.6%), from €1,028 to €200
- Depreciation +€822
new in 2025: €822
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 | €119,657 | €114,256 | -€5,401 | -4.5% |
| Fixed assets | 21/28 | - | €5,104 | +€5,104 | |
| Tangible fixed assets | 22/27 | - | €5,104 | +€5,104 | |
| Furniture and vehicles | 24 | - | €5,104 | +€5,104 | |
| Current assets | 29/58 | €119,657 | €109,152 | -€10,505 | -8.8% |
| Amounts receivable within one year | 40/41 | €14,520 | €4,261 | -€10,259 | -70.7% |
| Trade receivables | 40 | €14,520 | €748 | -€13,772 | -94.9% |
| Other amounts receivable | 41 | - | €3,513 | +€3,513 | |
| Cash at bank and in hand | 54/58 | €104,189 | €103,534 | -€655 | -0.6% |
| Deferred charges and accrued income | 490/1 | €948 | €1,357 | +€409 | +43.1% |
| Total equity and liabilities | 10/49 | €119,657 | €114,256 | -€5,401 | -4.5% |
| Equity | 10/15 | €84,915 | €92,579 | +€7,664 | +9.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €81,915 | €89,579 | +€7,664 | +9.4% |
| Distributable reserves | 133 | €81,915 | €89,579 | +€7,664 | +9.4% |
| Amounts payable | 17/49 | €34,742 | €21,677 | -€13,065 | -37.6% |
| Amounts payable within one year | 42/48 | €34,275 | €21,677 | -€12,598 | -36.8% |
| Trade debts | 44 | €10,703 | €6,143 | -€4,560 | -42.6% |
| Suppliers | 440/4 | €10,703 | €6,143 | -€4,560 | -42.6% |
| Taxes, remuneration and social security | 45 | €19,305 | €15,534 | -€3,771 | -19.5% |
| Taxes | 450/3 | €19,305 | €15,534 | -€3,771 | -19.5% |
| Other amounts payable | 47/48 | €4,267 | €0 | -€4,267 | -100.0% |
| Accrued charges and deferred income | 492/3 | €467 | €0 | -€467 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €822 | +€822 | |
| Other operating charges | 640/8 | €713 | €307 | -€406 | -57.0% |
| Gross operating margin | 9900 | €60,314 | €11,306 | -€49,008 | -81.3% |
| Operating profit (loss) | 9901 | €59,600 | €10,177 | -€49,424 | -82.9% |
| Financial income | 75/76B | €317 | €632 | +€316 | +99.8% |
| Recurring financial income | 75 | €317 | €632 | +€316 | +99.8% |
| Financial charges | 65/66B | €1,028 | €200 | -€828 | -80.6% |
| Recurring financial charges | 65 | €1,028 | €200 | -€828 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | €58,889 | €10,609 | -€48,279 | -82.0% |
| Income taxes | 67/77 | €12,841 | €2,945 | -€9,896 | -77.1% |
| Profit (loss) for the period | 9904 | €46,048 | €7,664 | -€38,384 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,048 | €7,664 | -€38,384 | -83.4% |
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 7 October 2026 via checked.be.