SEBONSAB: 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.
SEBONSAB
Largest movements
- Cash -€33,964
down €33,964 (-90.4%), from €37,585 to €3,621
mainly Investment in fixed assets (net) (-€24,932) and Other debts (-€14,278)
- Tangible fixed assets +€23,346
new in 2025: €23,346
of which Other tangible fixed assets: +€14,091
- Deferred charges and accrued income +€11,446
new in 2025: €11,446
- Receivables within one year +€11,226
up €11,226 (+62855.3%), from €18 to €11,244
of which Trade receivables: +€10,947
- Other debts -€14,278
down €14,278 (-32.9%), from €43,375 to €29,096
- Tax, wage and social debts +€13,811
new in 2025: €13,811
of which Taxes: +€8,120
- Profit (loss) carried forward +€10,884
up €10,884 (+97.5%), from -€11,159 to -€276
- Trade debts +€1,921
up €1,921 (+496.0%), from €387 to €2,309
- Turnover +€54,778
up €54,778, from €0 to €54,778
- Gross operating margin +€49,061
up €49,061, from €0 to €49,061
- Staff costs +€29,098
new in 2025: €29,098
- Purchases and services +€23,507
up €23,507, from €0 to €23,507
- Other operating charges +€4,211
up €4,211 (+413.3%), from €1,019 to €5,230
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 | €37,602 | €49,940 | +€12,337 | +32.8% |
| Fixed assets | 21/28 | - | €23,629 | +€23,629 | |
| Tangible fixed assets | 22/27 | - | €23,346 | +€23,346 | |
| Plant, machinery and equipment | 23 | - | €9,255 | +€9,255 | |
| Other tangible fixed assets | 26 | - | €14,091 | +€14,091 | |
| Financial fixed assets | 28 | - | €284 | +€284 | |
| Current assets | 29/58 | €37,602 | €26,310 | -€11,292 | -30.0% |
| Amounts receivable within one year | 40/41 | €18 | €11,244 | +€11,226 | +62855.3% |
| Trade receivables | 40 | - | €10,947 | +€10,947 | |
| Other amounts receivable | 41 | €18 | €297 | +€279 | +1562.9% |
| Cash at bank and in hand | 54/58 | €37,585 | €3,621 | -€33,964 | -90.4% |
| Deferred charges and accrued income | 490/1 | - | €11,446 | +€11,446 | |
| Total equity and liabilities | 10/49 | €37,602 | €49,940 | +€12,337 | +32.8% |
| Equity | 10/15 | -€6,159 | €4,724 | +€10,884 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,159 | -€276 | +€10,884 | +97.5% |
| Amounts payable | 17/49 | €43,762 | €45,216 | +€1,454 | +3.3% |
| Amounts payable within one year | 42/48 | €43,762 | €45,216 | +€1,454 | +3.3% |
| Trade debts | 44 | €387 | €2,309 | +€1,921 | +496.0% |
| Suppliers | 440/4 | €387 | €2,309 | +€1,921 | +496.0% |
| Taxes, remuneration and social security | 45 | - | €13,811 | +€13,811 | |
| Taxes | 450/3 | - | €8,120 | +€8,120 | |
| Remuneration and social security | 454/9 | - | €5,691 | +€5,691 | |
| Other amounts payable | 47/48 | €43,375 | €29,096 | -€14,278 | -32.9% |
| Turnover | 70 | €0 | €54,778 | +€54,778 | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €23,507 | +€23,507 | |
| Remuneration, social security and pensions | 62 | - | €29,098 | +€29,098 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,302 | +€1,302 | |
| Other operating charges | 640/8 | €1,019 | €5,230 | +€4,211 | +413.3% |
| Gross operating margin | 9900 | €0 | €49,061 | +€49,061 | |
| Operating profit (loss) | 9901 | -€1,019 | €13,431 | +€14,449 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €117 | €868 | +€750 | +640.6% |
| Recurring financial charges | 65 | €117 | €868 | +€750 | +640.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,136 | €12,568 | +€13,704 | |
| Income taxes | 67/77 | - | €1,685 | +€1,685 | |
| Profit (loss) for the period | 9904 | -€1,136 | €10,884 | +€12,020 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,136 | €10,884 | +€12,020 |
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 1 October 2026 via checked.be.