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SEDEYN: 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.

What changed

SEDEYN

BE 0809.520.527
NACE 43.990, Other specialised construction activities
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€119,528
2023 · €116,962+€2,566
Equity
€1.2m
2023 · €1.1m+€94,728
Cash
€593,370
2023 · €643,469-€50,099
Balance sheet total
€1.9m
2023 · €1.8m+€110,832

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€126,055

    up €126,055 (+22.6%), from €556,752 to €682,807

    of which Trade receivables: +€114,356

  • Stocks and contracts +€56,437

    up €56,437 (+23.4%), from €240,821 to €297,258

    of which Stocks: +€56,022

  • Cash -€50,099

    down €50,099 (-7.8%), from €643,469 to €593,370

    mainly Receivables within one year (-€126,055) and Investment in fixed assets (net) (-€99,068)

Equity and liabilities
  • Reserves +€94,728

    up €94,728 (+9.2%), from €1.0m to €1.1m

    of which Distributable reserves: +€94,728

  • Advances received +€66,144

    up €66,144 (+252.3%), from €26,221 to €92,365

  • Debts after one year -€41,532

    down €41,532 (-19.3%), from €215,018 to €173,486

  • Trade debts -€21,035

    down €21,035 (-6.7%), from €312,996 to €291,962

Income statement
  • Gross operating margin -€126,972

    down €126,972 (-10.3%), from €1.2m to €1.1m

  • Write-downs -€123,849

    down €123,849 (-100.0%), from €123,849 to €0

  • Staff costs -€16,455

    down €16,455 (-2.0%), from €841,476 to €825,021

  • Depreciation +€14,919

    up €14,919 (+15.4%), from €96,629 to €111,549

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €116,962
Gross operating margin -€126,972
Staff costs +€16,455
Depreciation -€14,919
Write-downs +€123,849
Other operating charges -€39
Financial income +€2,732
Financial charges +€123
Taxes +€1,336
Result 2024 €119,528

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€98,458
Investment -€99,068
Financing -€49,490
Cash 2023 €643,469
Net result for the year +€119,528
Depreciation +€111,549
Stocks and contracts -€56,437
Receivables within one year -€126,055
Deferred charges and accrued income +€9,080
Trade debts -€21,035
Tax, wage and social debts -€6,633
Advances received +€66,144
Other debts +€400
Accrued charges and deferred income +€1,918
Investment in fixed assets (net) -€99,068
Debts after one year -€41,532
Current portion of long-term debt +€16,842
Contributions, distributions and other -€24,800
Cash 2024 €593,370
Every line side by side 53 lines
Line Code 2023 2024 Change %
Total assets 20/58 €1,824,672 €1,935,504 +€110,832 +6.1%
Fixed assets 21/28 €362,580 €350,099 -€12,481 -3.4%
Tangible fixed assets 22/27 €362,580 €350,099 -€12,481 -3.4%
Plant, machinery and equipment 23 €11,754 €11,454 -€300 -2.6%
Furniture and vehicles 24 €344,008 €333,386 -€10,622 -3.1%
Other tangible fixed assets 26 €6,818 €5,259 -€1,559 -22.9%
Current assets 29/58 €1,462,092 €1,585,405 +€123,313 +8.4%
Stocks and contracts in progress 3 €240,821 €297,258 +€56,437 +23.4%
Stocks 30/36 €176,670 €232,692 +€56,022 +31.7%
Contracts in progress 37 €64,152 €64,567 +€415 +0.6%
Amounts receivable within one year 40/41 €556,752 €682,807 +€126,055 +22.6%
Trade receivables 40 €541,701 €656,057 +€114,356 +21.1%
Other amounts receivable 41 €15,051 €26,750 +€11,699 +77.7%
Cash at bank and in hand 54/58 €643,469 €593,370 -€50,099 -7.8%
Deferred charges and accrued income 490/1 €21,049 €11,969 -€9,080 -43.1%
Total equity and liabilities 10/49 €1,824,672 €1,935,504 +€110,832 +6.1%
Equity 10/15 €1,096,182 €1,190,910 +€94,728 +8.6%
Contributions 10/11 €62,000 €62,000 = 0.0%
Capital 10 €62,000 €62,000 = 0.0%
Issued capital 100 €62,000 €62,000 = 0.0%
Reserves 13 €1,034,182 €1,128,910 +€94,728 +9.2%
Non-distributable reserves 130/1 €6,200 €6,200 = 0.0%
Legal reserve 130 €6,200 €6,200 = 0.0%
Distributable reserves 133 €1,027,982 €1,122,710 +€94,728 +9.2%
Profit (loss) carried forward 14 €0 €0 =
Amounts payable 17/49 €728,490 €744,594 +€16,104 +2.2%
Amounts payable after more than one year 17 €215,018 €173,486 -€41,532 -19.3%
Financial debts 170/4 €215,018 €173,486 -€41,532 -19.3%
Amounts payable within one year 42/48 €513,362 €569,080 +€55,718 +10.9%
Current portion of amounts payable after more than one year 42 €95,753 €112,596 +€16,842 +17.6%
Trade debts 44 €312,996 €291,962 -€21,035 -6.7%
Suppliers 440/4 €312,996 €291,962 -€21,035 -6.7%
Advances received on contracts in progress 46 €26,221 €92,365 +€66,144 +252.3%
Taxes, remuneration and social security 45 €77,991 €71,358 -€6,633 -8.5%
Taxes 450/3 €4,207 €2,871 -€1,336 -31.8%
Remuneration and social security 454/9 €73,784 €68,487 -€5,297 -7.2%
Other amounts payable 47/48 €400 €800 +€400 +100.0%
Accrued charges and deferred income 492/3 €110 €2,028 +€1,918 +1748.2%
Non-recurring operating income 76A €28,200 €6,000 -€22,200 -78.7%
Remuneration, social security and pensions 62 €841,476 €825,021 -€16,455 -2.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €96,629 €111,549 +€14,919 +15.4%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) 631/4 €123,849 €0 -€123,849 -100.0%
Other operating charges 640/8 €7,947 €7,985 +€39 +0.5%
Gross operating margin 9900 €1,227,336 €1,100,364 -€126,972 -10.3%
Operating profit (loss) 9901 €157,435 €155,809 -€1,626 -1.0%
Financial income 75/76B €13,906 €16,638 +€2,732 +19.6%
Recurring financial income 75 €13,906 €16,638 +€2,732 +19.6%
Financial charges 65/66B €10,172 €10,048 -€123 -1.2%
Recurring financial charges 65 €10,172 €10,048 -€123 -1.2%
Profit (loss) for the period before taxes 9903 €161,169 €162,399 +€1,230 +0.8%
Income taxes 67/77 €44,207 €42,871 -€1,336 -3.0%
Profit (loss) for the period 9904 €116,962 €119,528 +€2,566 +2.2%
Profit (loss) for the period to be appropriated 9905 €116,962 €119,528 +€2,566 +2.2%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.