SEBO CREATIONS: 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.
SEBO CREATIONS
Largest movements
- Receivables within one year +€6,304
up €6,304 (+98.8%), from €6,382 to €12,686
of which Trade receivables: +€5,625
- Cash +€4,837
up €4,837 (+79.5%), from €6,087 to €10,924
mainly Net result for the year (+€12,547) and Tax, wage and social debts (+€1,543)
- Stocks and contracts +€3,250
new in 2025: €3,250
- Deferred charges and accrued income -€977
down €977 (-88.5%), from €1,104 to €127
- Reserves +€10,000
up €10,000 (+179%), from €5,600 to €15,600
of which Distributable reserves: +€10,000
- Profit (loss) carried forward +€2,547
up €2,547 (+103%), from €2,473 to €5,020
- Trade debts -€1,640
down €1,640 (-88.3%), from €1,858 to €218
- Tax, wage and social debts +€1,543
up €1,543 (+887%), from €174 to €1,717
- Other debts +€964
up €964 (+39.1%), from €2,468 to €3,432
- Gross operating margin +€6,649
up €6,649 (+49.9%), from €13,328 to €19,977
- Taxes +€1,906
up €1,906 (+60.1%), from €3,174 to €5,080
- Other operating charges +€664
up €664 (+43.1%), from €1,540 to €2,204
- Financial charges -€234
down €234 (-56.3%), from €416 to €182
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 | €13,573 | €26,987 | +€13,414 | +98.8% |
| Current assets | 29/58 | €13,573 | €26,987 | +€13,414 | +98.8% |
| Stocks and contracts in progress | 3 | - | €3,250 | +€3,250 | |
| Stocks | 30/36 | - | €3,250 | +€3,250 | |
| Amounts receivable within one year | 40/41 | €6,382 | €12,686 | +€6,304 | +98.8% |
| Trade receivables | 40 | €95 | €5,720 | +€5,625 | +5,921% |
| Other amounts receivable | 41 | €6,287 | €6,966 | +€679 | +10.8% |
| Cash at bank and in hand | 54/58 | €6,087 | €10,924 | +€4,837 | +79.5% |
| Deferred charges and accrued income | 490/1 | €1,104 | €127 | -€977 | -88.5% |
| Total equity and liabilities | 10/49 | €13,573 | €26,987 | +€13,414 | +98.8% |
| Equity | 10/15 | €9,073 | €21,620 | +€12,547 | +138% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | - | -€1,000 | |
| Issued capital | 100 | €1,000 | - | -€1,000 | |
| Reserves | 13 | €5,600 | €15,600 | +€10,000 | +179% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Legal reserve | 130 | €100 | - | -€100 | |
| Other | 1319 | - | €100 | +€100 | |
| Distributable reserves | 133 | €5,500 | €15,500 | +€10,000 | +182% |
| Profit (loss) carried forward | 14 | €2,473 | €5,020 | +€2,547 | +103% |
| Amounts payable | 17/49 | €4,500 | €5,367 | +€867 | +19.3% |
| Amounts payable within one year | 42/48 | €4,500 | €5,367 | +€867 | +19.3% |
| Trade debts | 44 | €1,858 | €218 | -€1,640 | -88.3% |
| Suppliers | 440/4 | €1,858 | €218 | -€1,640 | -88.3% |
| Taxes, remuneration and social security | 45 | €174 | €1,717 | +€1,543 | +887% |
| Taxes | 450/3 | €174 | €1,717 | +€1,543 | +887% |
| Other amounts payable | 47/48 | €2,468 | €3,432 | +€964 | +39.1% |
| Remuneration, social security and pensions | 62 | €125 | - | -€125 | |
| Other operating charges | 640/8 | €1,540 | €2,204 | +€664 | +43.1% |
| Gross operating margin | 9900 | €13,328 | €19,977 | +€6,649 | +49.9% |
| Operating profit (loss) | 9901 | €11,663 | €17,773 | +€6,110 | +52.4% |
| Financial income | 75/76B | - | €36 | +€36 | |
| Recurring financial income | 75 | - | €36 | +€36 | |
| Financial charges | 65/66B | €416 | €182 | -€234 | -56.3% |
| Recurring financial charges | 65 | €416 | €182 | -€234 | -56.3% |
| Profit (loss) for the period before taxes | 9903 | €11,247 | €17,627 | +€6,380 | +56.7% |
| Income taxes | 67/77 | €3,174 | €5,080 | +€1,906 | +60.1% |
| Profit (loss) for the period | 9904 | €8,073 | €12,547 | +€4,474 | +55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,073 | €12,547 | +€4,474 | +55.4% |
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 24 October 2026 via checked.be.