SECTA INDUSTRIE: 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.
SECTA INDUSTRIE
Largest movements
- Tangible fixed assets +€67,969
up €67,969 (+587.6%), from €11,568 to €79,537
of which Furniture and vehicles: +€67,562
- Receivables within one year +€9,982
up €9,982 (+145.2%), from €6,877 to €16,859
of which Trade receivables: +€7,627
- Cash -€5,490
down €5,490 (-11.2%), from €48,988 to €43,498
mainly Investment in fixed assets (net) (-€73,586) and Contributions, distributions and other (-€10,000)
- Debts after one year +€36,640
new in 2025: €36,640
- Reserves +€20,000
up €20,000 (+50.0%), from €40,000 to €60,000
- Profit (loss) carried forward +€10,082
up €10,082 (+81.6%), from -€12,350 to -€2,267
- Contributions -€10,000
down €10,000 (-80.6%), from €12,400 to €2,400
- Current portion of long-term debt +€8,518
new in 2025: €8,518
- Gross operating margin +€17,830
up €17,830 (+52.3%), from €34,109 to €51,939
- Taxes +€6,700
up €6,700 (+84.1%), from €7,971 to €14,671
- Depreciation -€4,347
down €4,347 (-43.6%), from €9,964 to €5,617
- Other operating charges -€635
down €635 (-31.7%), from €2,003 to €1,368
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 | €68,621 | €140,399 | +€71,777 | +104.6% |
| Fixed assets | 21/28 | €11,643 | €79,612 | +€67,969 | +583.8% |
| Tangible fixed assets | 22/27 | €11,568 | €79,537 | +€67,969 | +587.6% |
| Plant, machinery and equipment | 23 | - | €407 | +€407 | |
| Furniture and vehicles | 24 | €11,568 | €79,129 | +€67,562 | +584.1% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €56,979 | €60,787 | +€3,808 | +6.7% |
| Amounts receivable within one year | 40/41 | €6,877 | €16,859 | +€9,982 | +145.2% |
| Trade receivables | 40 | €5,600 | €13,227 | +€7,627 | +136.2% |
| Other amounts receivable | 41 | €1,277 | €3,632 | +€2,356 | +184.5% |
| Cash at bank and in hand | 54/58 | €48,988 | €43,498 | -€5,490 | -11.2% |
| Deferred charges and accrued income | 490/1 | €1,114 | €430 | -€684 | -61.4% |
| Total equity and liabilities | 10/49 | €68,621 | €140,399 | +€71,777 | +104.6% |
| Equity | 10/15 | €40,050 | €60,133 | +€20,082 | +50.1% |
| Contributions | 10/11 | €12,400 | €2,400 | -€10,000 | -80.6% |
| Reserves | 13 | €40,000 | €60,000 | +€20,000 | +50.0% |
| Distributable reserves | 133 | €40,000 | €60,000 | +€20,000 | +50.0% |
| Profit (loss) carried forward | 14 | -€12,350 | -€2,267 | +€10,082 | +81.6% |
| Amounts payable | 17/49 | €28,571 | €80,266 | +€51,695 | +180.9% |
| Amounts payable after more than one year | 17 | - | €36,640 | +€36,640 | |
| Financial debts | 170/4 | - | €36,640 | +€36,640 | |
| Amounts payable within one year | 42/48 | €26,171 | €43,626 | +€17,454 | +66.7% |
| Current portion of amounts payable after more than one year | 42 | - | €8,518 | +€8,518 | |
| Trade debts | 44 | €1,621 | €690 | -€931 | -57.4% |
| Suppliers | 440/4 | €1,621 | €690 | -€931 | -57.4% |
| Taxes, remuneration and social security | 45 | €987 | €6,671 | +€5,683 | +575.7% |
| Taxes | 450/3 | €987 | €6,671 | +€5,683 | +575.7% |
| Other amounts payable | 47/48 | €23,563 | €27,747 | +€4,183 | +17.8% |
| Accrued charges and deferred income | 492/3 | €2,400 | - | -€2,400 | |
| Non-recurring operating income | 76A | - | €13,274 | +€13,274 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,964 | €5,617 | -€4,347 | -43.6% |
| Other operating charges | 640/8 | €2,003 | €1,368 | -€635 | -31.7% |
| Gross operating margin | 9900 | €34,109 | €51,939 | +€17,830 | +52.3% |
| Operating profit (loss) | 9901 | €22,141 | €44,954 | +€22,813 | +103.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €112 | €201 | +€89 | +79.1% |
| Recurring financial charges | 65 | €112 | €201 | +€89 | +79.1% |
| Profit (loss) for the period before taxes | 9903 | €22,029 | €44,753 | +€22,724 | +103.2% |
| Income taxes | 67/77 | €7,971 | €14,671 | +€6,700 | +84.1% |
| Profit (loss) for the period | 9904 | €14,058 | €30,082 | +€16,024 | +114.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,058 | €30,082 | +€16,024 | +114.0% |
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 11 October 2026 via checked.be.