SELENA DRIVING: 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 DRIVING
Largest movements
- Receivables within one year +€23,435
up €23,435 (+1,261%), from €1,859 to €25,294
- Deferred charges and accrued income -€10,795
down €10,795 (-86.2%), from €12,529 to €1,734
- Tangible fixed assets +€9,220
up €9,220 (+89.6%), from €10,292 to €19,512
of which Furniture and vehicles: +€9,570
- Cash +€8,673
up €8,673 (+84.7%), from €10,236 to €18,909
mainly Deferred charges and accrued income (+€10,795) and Other debts (+€8,511)
- Other debts +€8,511
new in 2025: €8,511
- Advances received +€8,340
new in 2025: €8,340
- Debts after one year +€8,299
up €8,299 (+132%), from €6,282 to €14,581
- Profit (loss) carried forward -€5,772
down €5,772 (-281%), from -€2,057 to -€7,828
- Tax, wage and social debts +€4,861
up €4,861 (+38.9%), from €12,489 to €17,350
of which Remuneration and social security: +€4,813
- Staff costs +€13,889
up €13,889 (+39.7%), from €34,977 to €48,866
- Gross operating margin -€5,584
down €5,584 (-10.1%), from €55,396 to €49,812
- Other operating charges -€832
down €832 (-42.0%), from €1,983 to €1,151
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,552 | €69,085 | +€30,533 | +79.2% |
| Fixed assets | 21/28 | €13,928 | €23,148 | +€9,220 | +66.2% |
| Tangible fixed assets | 22/27 | €10,292 | €19,512 | +€9,220 | +89.6% |
| Plant, machinery and equipment | 23 | €429 | €79 | -€350 | -81.6% |
| Furniture and vehicles | 24 | €9,863 | €19,433 | +€9,570 | +97.0% |
| Financial fixed assets | 28 | €3,636 | €3,636 | = | 0.0% |
| Current assets | 29/58 | €24,624 | €45,937 | +€21,313 | +86.6% |
| Amounts receivable within one year | 40/41 | €1,859 | €25,294 | +€23,435 | +1,261% |
| Trade receivables | 40 | €1,859 | €25,294 | +€23,435 | +1,261% |
| Cash at bank and in hand | 54/58 | €10,236 | €18,909 | +€8,673 | +84.7% |
| Deferred charges and accrued income | 490/1 | €12,529 | €1,734 | -€10,795 | -86.2% |
| Total equity and liabilities | 10/49 | €38,552 | €69,085 | +€30,533 | +79.2% |
| Equity | 10/15 | €15,543 | €9,772 | -€5,772 | -37.1% |
| Contributions | 10/11 | €17,600 | €17,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,057 | -€7,828 | -€5,772 | -281% |
| Amounts payable | 17/49 | €23,008 | €59,313 | +€36,305 | +158% |
| Amounts payable after more than one year | 17 | €6,282 | €14,581 | +€8,299 | +132% |
| Financial debts | 170/4 | €6,282 | €14,581 | +€8,299 | +132% |
| Amounts payable within one year | 42/48 | €16,726 | €44,732 | +€28,006 | +167% |
| Current portion of amounts payable after more than one year | 42 | €2,466 | €5,033 | +€2,567 | +104% |
| Trade debts | 44 | €1,771 | €5,499 | +€3,727 | +210% |
| Suppliers | 440/4 | €1,771 | €5,499 | +€3,727 | +210% |
| Advances received on contracts in progress | 46 | - | €8,340 | +€8,340 | |
| Taxes, remuneration and social security | 45 | €12,489 | €17,350 | +€4,861 | +38.9% |
| Taxes | 450/3 | €4,162 | €4,210 | +€48 | +1.1% |
| Remuneration and social security | 454/9 | €8,327 | €13,139 | +€4,813 | +57.8% |
| Other amounts payable | 47/48 | - | €8,511 | +€8,511 | |
| Remuneration, social security and pensions | 62 | €34,977 | €48,866 | +€13,889 | +39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,117 | €4,918 | -€199 | -3.9% |
| Other operating charges | 640/8 | €1,983 | €1,151 | -€832 | -42.0% |
| Gross operating margin | 9900 | €55,396 | €49,812 | -€5,584 | -10.1% |
| Operating profit (loss) | 9901 | €13,319 | -€5,122 | -€18,441 | |
| Financial charges | 65/66B | €1,020 | €649 | -€370 | -36.3% |
| Recurring financial charges | 65 | €1,020 | €649 | -€370 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €12,299 | -€5,772 | -€18,071 | |
| Profit (loss) for the period | 9904 | €12,299 | -€5,772 | -€18,071 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,299 | -€5,772 | -€18,071 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.