SEFACLEAN: 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.
SEFACLEAN
Largest movements
- Receivables within one year +€68,795
up €68,795 (+50.2%), from €136,979 to €205,774
of which Other amounts receivable: +€46,785
- Tangible fixed assets -€67,969
down €67,969 (-13.9%), from €488,907 to €420,938
of which Furniture and vehicles: -€50,578
- Cash +€46,871
up €46,871 (+58.9%), from €79,625 to €126,496
mainly Depreciation (+€72,226) and Net result for the year (+€56,056)
- Profit (loss) carried forward +€40,956
up €40,956 (+12.1%), from €337,323 to €378,279
- Debts after one year -€40,418
down €40,418 (-22.5%), from €179,282 to €138,864
- Trade debts +€29,254
up €29,254 (+74.6%), from €39,222 to €68,476
- Tax, wage and social debts +€14,134
up €14,134 (+15.8%), from €89,397 to €103,531
of which Taxes: +€9,390
- Staff costs +€62,359
up €62,359 (+37.6%), from €165,997 to €228,356
- Depreciation +€25,574
up €25,574 (+54.8%), from €46,652 to €72,226
- Gross operating margin +€17,437
up €17,437 (+4.6%), from €377,532 to €394,969
- Taxes -€7,383
down €7,383 (-22.3%), from €33,056 to €25,673
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €705,511 | €753,208 | +€47,697 | +6.8% |
| Fixed assets | 21/28 | €488,907 | €420,938 | -€67,969 | -13.9% |
| Tangible fixed assets | 22/27 | €488,907 | €420,938 | -€67,969 | -13.9% |
| Land and buildings | 22 | €220,140 | €212,386 | -€7,754 | -3.5% |
| Plant, machinery and equipment | 23 | €67,201 | €57,565 | -€9,636 | -14.3% |
| Furniture and vehicles | 24 | €201,566 | €150,988 | -€50,578 | -25.1% |
| Current assets | 29/58 | €216,604 | €332,269 | +€115,665 | +53.4% |
| Amounts receivable within one year | 40/41 | €136,979 | €205,774 | +€68,795 | +50.2% |
| Trade receivables | 40 | €94,904 | €116,914 | +€22,010 | +23.2% |
| Other amounts receivable | 41 | €42,075 | €88,860 | +€46,785 | +111.2% |
| Cash at bank and in hand | 54/58 | €79,625 | €126,496 | +€46,871 | +58.9% |
| Total equity and liabilities | 10/49 | €705,511 | €753,208 | +€47,697 | +6.8% |
| Equity | 10/15 | €357,783 | €398,739 | +€40,956 | +11.4% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €1,860 | +€1,860 | |
| Other | 1109/19 | - | €1,860 | +€1,860 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €337,323 | €378,279 | +€40,956 | +12.1% |
| Amounts payable | 17/49 | €347,728 | €354,469 | +€6,741 | +1.9% |
| Amounts payable after more than one year | 17 | €179,282 | €138,864 | -€40,418 | -22.5% |
| Financial debts | 170/4 | €179,282 | €138,864 | -€40,418 | -22.5% |
| Amounts payable within one year | 42/48 | €168,446 | €215,605 | +€47,159 | +28.0% |
| Current portion of amounts payable after more than one year | 42 | €39,827 | €40,245 | +€418 | +1.1% |
| Financial debts | 43 | - | €3,352 | +€3,352 | |
| Credit institutions | 430/8 | - | €3,352 | +€3,352 | |
| Trade debts | 44 | €39,222 | €68,476 | +€29,254 | +74.6% |
| Suppliers | 440/4 | €39,222 | €68,476 | +€29,254 | +74.6% |
| Taxes, remuneration and social security | 45 | €89,397 | €103,531 | +€14,134 | +15.8% |
| Taxes | 450/3 | €72,269 | €81,659 | +€9,390 | +13.0% |
| Remuneration and social security | 454/9 | €17,128 | €21,873 | +€4,745 | +27.7% |
| Non-recurring operating income | 76A | €20,870 | - | -€20,870 | |
| Remuneration, social security and pensions | 62 | €165,997 | €228,356 | +€62,359 | +37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,652 | €72,226 | +€25,574 | +54.8% |
| Other operating charges | 640/8 | €2,538 | €6,488 | +€3,950 | +155.6% |
| Non-recurring operating charges | 66A | €5,490 | €815 | -€4,675 | -85.2% |
| Gross operating margin | 9900 | €377,532 | €394,969 | +€17,437 | +4.6% |
| Operating profit (loss) | 9901 | €156,855 | €87,085 | -€69,770 | -44.5% |
| Financial income | 75/76B | €824 | €2,870 | +€2,046 | +248.3% |
| Recurring financial income | 75 | €824 | €2,870 | +€2,046 | +248.3% |
| Financial charges | 65/66B | €9,592 | €8,225 | -€1,367 | -14.2% |
| Recurring financial charges | 65 | €9,592 | €8,225 | -€1,367 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €148,087 | €81,729 | -€66,358 | -44.8% |
| Income taxes | 67/77 | €33,056 | €25,673 | -€7,383 | -22.3% |
| Profit (loss) for the period | 9904 | €115,031 | €56,056 | -€58,975 | -51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €115,031 | €56,056 | -€58,975 | -51.3% |
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 5 October 2026 via checked.be.