SELIM COMPTA: 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.
SELIM COMPTA
Largest movements
- Cash +€5,021
up €5,021 (+725%), from €693 to €5,714
mainly Net result for the year (+€15,298) and Trade debts (+€2,986)
- Receivables within one year +€2,910
up €2,910 (+3,233%), from €90 to €3,000
- Profit (loss) carried forward +€15,298
up €15,298 (+30.1%), from -€50,746 to -€35,448
- Short-term financial debts -€11,505
down €11,505 (-40.3%), from €28,530 to €17,025
of which Other loans: -€10,680
- Trade debts +€2,986
up €2,986 (+157%), from €1,906 to €4,892
of which Bills of exchange payable: +€4,415
- Tax, wage and social debts +€1,153
up €1,153 (+106%), from €1,087 to €2,240
- Gross operating margin +€6,789
up €6,789 (+61.9%), from €10,961 to €17,750
- Other operating charges +€1,131
up €1,131 (+171%), from €660 to €1,791
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 | €783 | €8,714 | +€7,931 | +1,013% |
| Current assets | 29/58 | €783 | €8,714 | +€7,931 | +1,013% |
| Amounts receivable within one year | 40/41 | €90 | €3,000 | +€2,910 | +3,233% |
| Trade receivables | 40 | €90 | €3,000 | +€2,910 | +3,233% |
| Cash at bank and in hand | 54/58 | €693 | €5,714 | +€5,021 | +725% |
| Total equity and liabilities | 10/49 | €783 | €8,714 | +€7,931 | +1,013% |
| Equity | 10/15 | -€30,741 | -€15,443 | +€15,298 | +49.8% |
| Contributions | 10/11 | €20,005 | €20,005 | = | 0.0% |
| Capital | 10 | €20,005 | €20,005 | = | 0.0% |
| Issued capital | 100 | €20,005 | €20,005 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,746 | -€35,448 | +€15,298 | +30.1% |
| Amounts payable | 17/49 | €31,524 | €24,157 | -€7,367 | -23.4% |
| Amounts payable within one year | 42/48 | €31,524 | €24,157 | -€7,367 | -23.4% |
| Financial debts | 43 | €28,530 | €17,025 | -€11,505 | -40.3% |
| Credit institutions | 430/8 | €825 | - | -€825 | |
| Other loans | 439 | €27,705 | €17,025 | -€10,680 | -38.5% |
| Trade debts | 44 | €1,906 | €4,892 | +€2,986 | +157% |
| Suppliers | 440/4 | €1,906 | €477 | -€1,429 | -75.0% |
| Bills of exchange payable | 441 | - | €4,415 | +€4,415 | |
| Taxes, remuneration and social security | 45 | €1,087 | €2,240 | +€1,153 | +106% |
| Taxes | 450/3 | €1,087 | €2,240 | +€1,153 | +106% |
| Other amounts payable | 47/48 | €1 | - | -€1 | |
| Remuneration, social security and pensions | 62 | €104 | €104 | = | 0.0% |
| Other operating charges | 640/8 | €660 | €1,791 | +€1,131 | +171% |
| Gross operating margin | 9900 | €10,961 | €17,750 | +€6,789 | +61.9% |
| Operating profit (loss) | 9901 | €10,197 | €15,855 | +€5,658 | +55.5% |
| Financial charges | 65/66B | €484 | €557 | +€73 | +15.1% |
| Recurring financial charges | 65 | €484 | €557 | +€73 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €9,713 | €15,298 | +€5,585 | +57.5% |
| Profit (loss) for the period | 9904 | €9,713 | €15,298 | +€5,585 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,713 | €15,298 | +€5,585 | +57.5% |
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 13 October 2026 via checked.be.