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SEEWHY: 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

SEEWHY

BE 0766.260.804
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€33,078
2023 · €261,001-€227,923
Equity
€328,302
2023 · €595,224-€266,922
Cash
€18,073
2023 · €160,896-€142,823
Balance sheet total
€700,032
2023 · €778,385-€78,353

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€154,762

    up €154,762 (+93.5%), from €165,509 to €320,271

    of which Other amounts receivable: +€103,558

  • Cash -€142,823

    down €142,823 (-88.8%), from €160,896 to €18,073

    mainly Contributions, distributions and other (-€300,000) and Receivables within one year (-€154,762)

  • Current investments -€60,000

    down €60,000 (-20.0%), from €300,000 to €240,000

  • Tangible fixed assets -€23,353

    down €23,353 (-17.1%), from €136,242 to €112,889

    of which Furniture and vehicles: -€21,085

Equity and liabilities
  • Other debts +€300,000

    new in 2024: €300,000

  • Profit (loss) carried forward -€266,922

    down €266,922 (-45.1%), from €592,224 to €325,302

  • Tax, wage and social debts -€134,345

    down €134,345 (-89.2%), from €150,585 to €16,240

  • Trade debts +€22,914

    up €22,914 (+70.3%), from €32,575 to €55,489

Income statement
  • Gross operating margin -€299,973

    down €299,973 (-81.6%), from €367,729 to €67,756

  • Taxes -€67,791

    down €67,791 (-77.7%), from €87,278 to €19,487

  • Financial income +€15,077

    up €15,077 (+655.3%), from €2,301 to €17,378

  • Depreciation +€11,778

    up €11,778 (+60.3%), from €19,527 to €31,306

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 €261,001
Gross operating margin -€299,973
Depreciation -€11,778
Other operating charges +€1,135
Financial income +€15,077
Financial charges -€175
Taxes +€67,791
Result 2024 €33,078

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 +€101,516
Investment +€55,661
Financing -€300,000
Cash 2023 €160,896
Net result for the year +€33,078
Depreciation +€31,306
Receivables within one year -€154,762
Deferred charges and accrued income +€3,325
Trade debts +€22,914
Tax, wage and social debts -€134,345
Other debts +€300,000
Investment in fixed assets (net) -€4,339
Current investments +€60,000
Contributions, distributions and other -€300,000
Cash 2024 €18,073
Every line side by side 38 lines
Line Code 2023 2024 Change %
Total assets 20/58 €778,385 €700,032 -€78,353 -10.1%
Fixed assets 21/28 €144,741 €117,774 -€26,967 -18.6%
Intangible fixed assets 21 €8,421 €4,807 -€3,614 -42.9%
Tangible fixed assets 22/27 €136,242 €112,889 -€23,353 -17.1%
Land and buildings 22 €2,390 €2,149 -€241 -10.1%
Furniture and vehicles 24 €101,712 €80,627 -€21,085 -20.7%
Other tangible fixed assets 26 €32,139 €30,112 -€2,027 -6.3%
Financial fixed assets 28 €78 €78 = 0.0%
Current assets 29/58 €633,644 €582,258 -€51,386 -8.1%
Amounts receivable within one year 40/41 €165,509 €320,271 +€154,762 +93.5%
Trade receivables 40 €104,786 €155,989 +€51,203 +48.9%
Other amounts receivable 41 €60,723 €164,281 +€103,558 +170.5%
Current investments 50/53 €300,000 €240,000 -€60,000 -20.0%
Cash at bank and in hand 54/58 €160,896 €18,073 -€142,823 -88.8%
Deferred charges and accrued income 490/1 €7,238 €3,914 -€3,325 -45.9%
Total equity and liabilities 10/49 €778,385 €700,032 -€78,353 -10.1%
Equity 10/15 €595,224 €328,302 -€266,922 -44.8%
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 €592,224 €325,302 -€266,922 -45.1%
Amounts payable 17/49 €183,161 €371,729 +€188,569 +103.0%
Amounts payable within one year 42/48 €183,161 €371,729 +€188,569 +103.0%
Trade debts 44 €32,575 €55,489 +€22,914 +70.3%
Suppliers 440/4 €32,575 €55,489 +€22,914 +70.3%
Taxes, remuneration and social security 45 €150,585 €16,240 -€134,345 -89.2%
Taxes 450/3 €150,585 €16,240 -€134,345 -89.2%
Other amounts payable 47/48 - €300,000 +€300,000
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €19,527 €31,306 +€11,778 +60.3%
Other operating charges 640/8 €2,010 €875 -€1,135 -56.5%
Gross operating margin 9900 €367,729 €67,756 -€299,973 -81.6%
Operating profit (loss) 9901 €346,191 €35,575 -€310,616 -89.7%
Financial income 75/76B €2,301 €17,378 +€15,077 +655.3%
Recurring financial income 75 €2,301 €17,378 +€15,077 +655.3%
Financial charges 65/66B €213 €387 +€175 +82.2%
Recurring financial charges 65 €213 €387 +€175 +82.2%
Profit (loss) for the period before taxes 9903 €348,280 €52,566 -€295,714 -84.9%
Income taxes 67/77 €87,278 €19,487 -€67,791 -77.7%
Profit (loss) for the period 9904 €261,001 €33,078 -€227,923 -87.3%
Profit (loss) for the period to be appropriated 9905 €261,001 €33,078 -€227,923 -87.3%

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 30 September 2026 via checked.be.