SELENA CONSULT: 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.
SELENA CONSULT
Largest movements
- Receivables within one year +€1,759
up €1,759 (+32.4%), from €5,425 to €7,184
of which Other amounts receivable: +€2,140
- Tangible fixed assets -€1,450
down €1,450 (-24.5%), from €5,911 to €4,461
of which Other tangible fixed assets: -€1,197
- Tax, wage and social debts +€1,355
up €1,355 (+65.7%), from €2,063 to €3,418
- Trade debts -€1,237
down €1,237 (-27.3%), from €4,536 to €3,299
- Profit (loss) carried forward +€239
up €239 (+13.1%), from €1,824 to €2,062
- Gross operating margin +€3,780
up €3,780, from -€210 to €3,571
- Other operating charges +€1,217
up €1,217 (+860%), from €142 to €1,358
- Financial charges +€373
up €373 (+178%), from €210 to €583
- Financial income +€260
up €260, from €0 to €260
- Taxes +€200
up €200, from €0 to €200
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
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 | €11,423 | €11,780 | +€357 | +3.1% |
| Fixed assets | 21/28 | €5,911 | €4,461 | -€1,450 | -24.5% |
| Tangible fixed assets | 22/27 | €5,911 | €4,461 | -€1,450 | -24.5% |
| Furniture and vehicles | 24 | €986 | €733 | -€253 | -25.7% |
| Other tangible fixed assets | 26 | €4,925 | €3,728 | -€1,197 | -24.3% |
| Current assets | 29/58 | €5,512 | €7,319 | +€1,807 | +32.8% |
| Amounts receivable within one year | 40/41 | €5,425 | €7,184 | +€1,759 | +32.4% |
| Trade receivables | 40 | €2,957 | €2,576 | -€381 | -12.9% |
| Other amounts receivable | 41 | €2,468 | €4,608 | +€2,140 | +86.7% |
| Cash at bank and in hand | 54/58 | €88 | €135 | +€48 | +54.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €11,423 | €11,780 | +€357 | +3.1% |
| Equity | 10/15 | €4,824 | €5,062 | +€239 | +4.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,824 | €2,062 | +€239 | +13.1% |
| Amounts payable | 17/49 | €6,600 | €6,717 | +€118 | +1.8% |
| Amounts payable within one year | 42/48 | €6,600 | €6,717 | +€118 | +1.8% |
| Trade debts | 44 | €4,536 | €3,299 | -€1,237 | -27.3% |
| Suppliers | 440/4 | €4,536 | €3,299 | -€1,237 | -27.3% |
| Taxes, remuneration and social security | 45 | €2,063 | €3,418 | +€1,355 | +65.7% |
| Taxes | 450/3 | €2,063 | €3,418 | +€1,355 | +65.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,314 | €1,450 | +€136 | +10.4% |
| Other operating charges | 640/8 | €142 | €1,358 | +€1,217 | +860% |
| Gross operating margin | 9900 | -€210 | €3,571 | +€3,780 | |
| Operating profit (loss) | 9901 | -€1,665 | €762 | +€2,427 | |
| Financial income | 75/76B | €0 | €260 | +€260 | |
| Recurring financial income | 75 | €0 | €260 | +€260 | |
| Financial charges | 65/66B | €210 | €583 | +€373 | +178% |
| Recurring financial charges | 65 | €210 | €583 | +€373 | +178% |
| Profit (loss) for the period before taxes | 9903 | -€1,875 | €438 | +€2,313 | |
| Income taxes | 67/77 | €0 | €200 | +€200 | |
| Profit (loss) for the period | 9904 | -€1,875 | €239 | +€2,114 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,875 | €239 | +€2,114 |
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 19 October 2026 via checked.be.