SELICA SERVICES: 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.
SELICA SERVICES
Largest movements
- Cash -€14,574
down €14,574 (-19.8%), from €73,756 to €59,182
mainly Contributions, distributions and other (-€62,262) and Investment in fixed assets (net) (-€2,514)
- Receivables within one year -€4,083
down €4,083 (-16.1%), from €25,422 to €21,339
of which Trade receivables: -€3,633
- Reserves -€28,490
down €28,490 (-66.6%), from €42,790 to €14,300
- Other debts +€11,651
up €11,651 (+23.0%), from €50,611 to €62,262
- Trade debts -€2,033
down €2,033 (-86.3%), from €2,355 to €322
- Gross operating margin -€3,767
down €3,767 (-7.6%), from €49,500 to €45,733
- Taxes -€2,773
down €2,773 (-24.0%), from €11,553 to €8,780
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.
Cash bridge derived
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 | €106,954 | €88,632 | -€18,322 | -17.1% |
| Fixed assets | 21/28 | €7,183 | €6,833 | -€350 | -4.9% |
| Tangible fixed assets | 22/27 | €7,183 | €6,833 | -€350 | -4.9% |
| Furniture and vehicles | 24 | €2,404 | €3,569 | +€1,165 | +48.5% |
| Other tangible fixed assets | 26 | €4,779 | €3,264 | -€1,515 | -31.7% |
| Current assets | 29/58 | €99,771 | €81,799 | -€17,972 | -18.0% |
| Amounts receivable within one year | 40/41 | €25,422 | €21,339 | -€4,083 | -16.1% |
| Trade receivables | 40 | €24,972 | €21,339 | -€3,633 | -14.5% |
| Other amounts receivable | 41 | €450 | - | -€450 | |
| Cash at bank and in hand | 54/58 | €73,756 | €59,182 | -€14,574 | -19.8% |
| Deferred charges and accrued income | 490/1 | €593 | €1,278 | +€685 | +115.5% |
| Total equity and liabilities | 10/49 | €106,954 | €88,632 | -€18,322 | -17.1% |
| Equity | 10/15 | €43,455 | €14,900 | -€28,555 | -65.7% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €42,790 | €14,300 | -€28,490 | -66.6% |
| Distributable reserves | 133 | €42,790 | €14,300 | -€28,490 | -66.6% |
| Profit (loss) carried forward | 14 | €65 | - | -€65 | |
| Amounts payable | 17/49 | €63,499 | €73,732 | +€10,233 | +16.1% |
| Amounts payable within one year | 42/48 | €63,499 | €73,732 | +€10,233 | +16.1% |
| Trade debts | 44 | €2,355 | €322 | -€2,033 | -86.3% |
| Suppliers | 440/4 | €2,355 | €322 | -€2,033 | -86.3% |
| Taxes, remuneration and social security | 45 | €10,533 | €11,148 | +€615 | +5.8% |
| Taxes | 450/3 | €10,533 | €11,148 | +€615 | +5.8% |
| Other amounts payable | 47/48 | €50,611 | €62,262 | +€11,651 | +23.0% |
| Non-recurring operating income | 76A | €15 | - | -€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,629 | €2,864 | +€235 | +8.9% |
| Other operating charges | 640/8 | €833 | €811 | -€22 | -2.6% |
| Non-recurring operating charges | 66A | - | €1 | +€1 | |
| Gross operating margin | 9900 | €49,500 | €45,733 | -€3,767 | -7.6% |
| Operating profit (loss) | 9901 | €46,038 | €42,057 | -€3,981 | -8.6% |
| Financial income | 75/76B | €95 | €500 | +€405 | +426.3% |
| Recurring financial income | 75 | €95 | €500 | +€405 | +426.3% |
| Financial charges | 65/66B | €69 | €70 | +€1 | +1.4% |
| Recurring financial charges | 65 | €69 | €70 | +€1 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €46,064 | €42,487 | -€3,577 | -7.8% |
| Income taxes | 67/77 | €11,553 | €8,780 | -€2,773 | -24.0% |
| Profit (loss) for the period | 9904 | €34,511 | €33,707 | -€804 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,511 | €33,707 | -€804 | -2.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.