SEBRIMMO: 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.
SEBRIMMO
Largest movements
- Tangible fixed assets -€63,502
down €63,502 (-8.1%), from €788,766 to €725,263
- Debts after one year -€77,581
down €77,581 (-19.6%), from €396,085 to €318,504
- Reserves +€34,941
up €34,941 (+53.6%), from €65,189 to €100,130
- Revaluation surpluses -€22,809
down €22,809 (-11.1%), from €205,285 to €182,476
- Taxes +€4,462
up €4,462 (+50.7%), from €8,806 to €13,268
- Financial charges -€2,970
down €2,970 (-14.9%), from €19,956 to €16,986
- Gross operating margin -€1,902
down €1,902 (-1.7%), from €113,590 to €111,688
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 | €809,992 | €747,026 | -€62,966 | -7.8% |
| Fixed assets | 21/28 | €788,766 | €725,263 | -€63,502 | -8.1% |
| Tangible fixed assets | 22/27 | €788,766 | €725,263 | -€63,502 | -8.1% |
| Land and buildings | 22 | €788,766 | €725,263 | -€63,502 | -8.1% |
| Current assets | 29/58 | €21,226 | €21,763 | +€537 | +2.5% |
| Amounts receivable within one year | 40/41 | €3,906 | €0 | -€3,906 | -100% |
| Other amounts receivable | 41 | €3,906 | €0 | -€3,906 | -100% |
| Cash at bank and in hand | 54/58 | €10,604 | €17,078 | +€6,474 | +61.1% |
| Deferred charges and accrued income | 490/1 | €6,717 | €4,685 | -€2,031 | -30.2% |
| Total equity and liabilities | 10/49 | €809,992 | €747,026 | -€62,966 | -7.8% |
| Equity | 10/15 | €289,074 | €301,216 | +€12,142 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €205,285 | €182,476 | -€22,809 | -11.1% |
| Reserves | 13 | €65,189 | €100,130 | +€34,941 | +53.6% |
| Distributable reserves | 133 | €65,189 | €100,130 | +€34,941 | +53.6% |
| Profit (loss) carried forward | 14 | €0 | €10 | +€10 | |
| Amounts payable | 17/49 | €520,917 | €445,810 | -€75,107 | -14.4% |
| Amounts payable after more than one year | 17 | €396,085 | €318,504 | -€77,581 | -19.6% |
| Financial debts | 170/4 | €396,085 | €318,504 | -€77,581 | -19.6% |
| Amounts payable within one year | 42/48 | €124,811 | €127,306 | +€2,495 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €94,277 | €92,581 | -€1,696 | -1.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €169 | €673 | +€504 | +299% |
| Suppliers | 440/4 | €169 | €673 | +€504 | +299% |
| Taxes, remuneration and social security | 45 | €8,806 | €10,074 | +€1,268 | +14.4% |
| Taxes | 450/3 | €8,806 | €10,074 | +€1,268 | +14.4% |
| Other amounts payable | 47/48 | €21,560 | €23,979 | +€2,419 | +11.2% |
| Accrued charges and deferred income | 492/3 | €21 | €0 | -€21 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,502 | €63,502 | = | 0.0% |
| Other operating charges | 640/8 | €5,627 | €5,791 | +€164 | +2.9% |
| Gross operating margin | 9900 | €113,590 | €111,688 | -€1,902 | -1.7% |
| Operating profit (loss) | 9901 | €44,461 | €42,395 | -€2,066 | -4.6% |
| Financial charges | 65/66B | €19,956 | €16,986 | -€2,970 | -14.9% |
| Recurring financial charges | 65 | €19,956 | €16,986 | -€2,970 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €24,506 | €25,409 | +€903 | +3.7% |
| Income taxes | 67/77 | €8,806 | €13,268 | +€4,462 | +50.7% |
| Profit (loss) for the period | 9904 | €15,700 | €12,142 | -€3,558 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,700 | €12,142 | -€3,558 | -22.7% |
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 14 October 2026 via checked.be.