SEGERS ANNICK: 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.
SEGERS ANNICK
Largest movements
- Receivables within one year +€2,854
up €2,854 (+2.5%), from €113,810 to €116,664
- Trade debts +€2,381
up €2,381 (+455%), from €523 to €2,904
- Short-term financial debts +€2,275
up €2,275 (+85.0%), from €2,678 to €4,953
- Reserves -€1,777
down €1,777 (-1.8%), from €100,620 to €98,842
of which Distributable reserves: -€1,777
- Depreciation -€5,115
down €5,115 (-100%), from €5,115 to €0
- Gross operating margin -€3,027
down €3,027 (-79.5%), from -€3,809 to -€6,836
- Financial income +€706
up €706 (+12.1%), from €5,840 to €6,546
- Other operating charges -€517
down €517 (-65.3%), from €792 to €275
- Financial charges -€361
down €361 (-22.9%), from €1,574 to €1,213
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,995 | €116,664 | +€2,668 | +2.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €113,995 | €116,664 | +€2,668 | +2.3% |
| Amounts receivable within one year | 40/41 | €113,810 | €116,664 | +€2,854 | +2.5% |
| Other amounts receivable | 41 | €113,810 | €116,664 | +€2,854 | +2.5% |
| Deferred charges and accrued income | 490/1 | €185 | €0 | -€185 | -100% |
| Total equity and liabilities | 10/49 | €113,995 | €116,664 | +€2,668 | +2.3% |
| Equity | 10/15 | €106,817 | €105,040 | -€1,777 | -1.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €100,620 | €98,842 | -€1,777 | -1.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €98,760 | €96,983 | -€1,777 | -1.8% |
| Amounts payable | 17/49 | €7,178 | €11,624 | +€4,446 | +61.9% |
| Amounts payable within one year | 42/48 | €4,274 | €8,488 | +€4,213 | +98.6% |
| Current portion of amounts payable after more than one year | 42 | €634 | €631 | -€3 | -0.5% |
| Financial debts | 43 | €2,678 | €4,953 | +€2,275 | +85.0% |
| Credit institutions | 430/8 | €2,678 | €4,953 | +€2,275 | +85.0% |
| Trade debts | 44 | €523 | €2,904 | +€2,381 | +455% |
| Suppliers | 440/4 | €523 | €2,904 | +€2,381 | +455% |
| Taxes, remuneration and social security | 45 | €440 | €0 | -€440 | -100% |
| Taxes | 450/3 | €440 | €0 | -€440 | -100% |
| Accrued charges and deferred income | 492/3 | €2,904 | €3,136 | +€232 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,115 | €0 | -€5,115 | -100% |
| Other operating charges | 640/8 | €792 | €275 | -€517 | -65.3% |
| Gross operating margin | 9900 | -€3,809 | -€6,836 | -€3,027 | -79.5% |
| Operating profit (loss) | 9901 | -€9,715 | -€7,111 | +€2,604 | +26.8% |
| Financial income | 75/76B | €5,840 | €6,546 | +€706 | +12.1% |
| Recurring financial income | 75 | €5,840 | €6,546 | +€706 | +12.1% |
| Financial charges | 65/66B | €1,574 | €1,213 | -€361 | -22.9% |
| Recurring financial charges | 65 | €1,574 | €1,213 | -€361 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,449 | -€1,777 | +€3,672 | +67.4% |
| Income taxes | 67/77 | €64 | €0 | -€64 | -100% |
| Profit (loss) for the period | 9904 | -€5,513 | -€1,777 | +€3,736 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,513 | -€1,777 | +€3,736 | +67.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.