Sebukol: 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.
Sebukol
Largest movements
- Cash -€31,434
down €31,434 (-61.3%), from €51,288 to €19,854
mainly Net result for the year (-€55,576) and Other debts (-€5,454)
- Receivables within one year -€27,489
down €27,489 (-18.8%), from €145,969 to €118,480
of which Trade receivables: -€25,383
- Profit (loss) carried forward -€55,576
down €55,576 (-27.8%), from -€200,267 to -€255,843
- Other debts -€5,454
down €5,454 (-33.5%), from €16,262 to €10,808
- Accrued charges and deferred income +€3,377
up €3,377 (+117%), from €2,897 to €6,275
- Gross operating margin -€67,080
down €67,080 (-80.8%), from €83,017 to €15,937
- Staff costs +€3,973
up €3,973 (+6.8%), from €58,429 to €62,402
- Depreciation -€1,353
down €1,353 (-44.1%), from €3,071 to €1,718
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 | €314,903 | €255,741 | -€59,162 | -18.8% |
| Fixed assets | 21/28 | €114,028 | €112,311 | -€1,718 | -1.5% |
| Tangible fixed assets | 22/27 | €113,849 | €112,131 | -€1,718 | -1.5% |
| Land and buildings | 22 | €112,205 | €111,003 | -€1,202 | -1.1% |
| Plant, machinery and equipment | 23 | €1,644 | €1,128 | -€516 | -31.4% |
| Financial fixed assets | 28 | €179 | €179 | = | 0.0% |
| Current assets | 29/58 | €200,875 | €143,431 | -€57,444 | -28.6% |
| Stocks and contracts in progress | 3 | €914 | €834 | -€80 | -8.7% |
| Stocks | 30/36 | €914 | €834 | -€80 | -8.7% |
| Amounts receivable within one year | 40/41 | €145,969 | €118,480 | -€27,489 | -18.8% |
| Trade receivables | 40 | €142,373 | €116,990 | -€25,383 | -17.8% |
| Other amounts receivable | 41 | €3,595 | €1,489 | -€2,106 | -58.6% |
| Cash at bank and in hand | 54/58 | €51,288 | €19,854 | -€31,434 | -61.3% |
| Deferred charges and accrued income | 490/1 | €2,704 | €4,262 | +€1,558 | +57.6% |
| Total equity and liabilities | 10/49 | €314,903 | €255,741 | -€59,162 | -18.8% |
| Equity | 10/15 | €280,665 | €225,089 | -€55,576 | -19.8% |
| Contributions | 10/11 | €240,000 | €240,000 | = | 0.0% |
| Capital | 10 | €240,000 | €240,000 | = | 0.0% |
| Issued capital | 100 | €240,000 | €240,000 | = | 0.0% |
| Reserves | 13 | €240,932 | €240,932 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,000 | €24,000 | = | 0.0% |
| Legal reserve | 130 | €24,000 | €24,000 | = | 0.0% |
| Distributable reserves | 133 | €216,932 | €216,932 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€200,267 | -€255,843 | -€55,576 | -27.8% |
| Amounts payable | 17/49 | €34,239 | €30,652 | -€3,586 | -10.5% |
| Amounts payable within one year | 42/48 | €31,341 | €24,378 | -€6,963 | -22.2% |
| Trade debts | 44 | €13,173 | €11,420 | -€1,754 | -13.3% |
| Suppliers | 440/4 | €13,173 | €11,420 | -€1,754 | -13.3% |
| Taxes, remuneration and social security | 45 | €1,906 | €2,150 | +€244 | +12.8% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €1,906 | €2,150 | +€244 | +12.8% |
| Other amounts payable | 47/48 | €16,262 | €10,808 | -€5,454 | -33.5% |
| Accrued charges and deferred income | 492/3 | €2,897 | €6,275 | +€3,377 | +117% |
| Non-recurring operating income | 76A | €47,694 | €0 | -€47,694 | -100% |
| Remuneration, social security and pensions | 62 | €58,429 | €62,402 | +€3,973 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,071 | €1,718 | -€1,353 | -44.1% |
| Other operating charges | 640/8 | €6,204 | €6,304 | +€100 | +1.6% |
| Gross operating margin | 9900 | €83,017 | €15,937 | -€67,080 | -80.8% |
| Operating profit (loss) | 9901 | €15,313 | -€54,486 | -€69,799 | |
| Financial income | 75/76B | €55 | €2 | -€53 | -96.0% |
| Recurring financial income | 75 | €55 | €2 | -€53 | -96.0% |
| Financial charges | 65/66B | €1,235 | €1,092 | -€143 | -11.6% |
| Recurring financial charges | 65 | €1,235 | €1,092 | -€143 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €14,133 | -€55,576 | -€69,709 | |
| Profit (loss) for the period | 9904 | €14,133 | -€55,576 | -€69,709 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,133 | -€55,576 | -€69,709 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.