SELLAMI DIAGNOSTIC: 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.
SELLAMI DIAGNOSTIC
Largest movements
- Cash +€130,334
up €130,334 (+62.2%), from €209,422 to €339,756
mainly Deferred charges and accrued income (+€69,000) and Net result for the year (+€46,001)
- Deferred charges and accrued income -€69,000
no longer reported in 2025 (was €69,000)
- Tangible fixed assets -€5,449
no longer reported in 2025 (was €5,449)
- Reserves +€46,001
up €46,001 (+24.9%), from €184,524 to €230,524
- Tax, wage and social debts +€17,451
up €17,451 (+21.8%), from €79,967 to €97,418
- Other debts -€9,173
down €9,173 (-75.8%), from €12,107 to €2,935
- Gross operating margin -€203,579
down €203,579 (-76.2%), from €267,190 to €63,611
- Taxes -€62,463
down €62,463 (-78.1%), from €79,940 to €17,478
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 | €283,870 | €339,756 | +€55,885 | +19.7% |
| Fixed assets | 21/28 | €5,449 | - | -€5,449 | |
| Tangible fixed assets | 22/27 | €5,449 | - | -€5,449 | |
| Plant, machinery and equipment | 23 | €5,449 | - | -€5,449 | |
| Current assets | 29/58 | €278,422 | €339,756 | +€61,334 | +22.0% |
| Cash at bank and in hand | 54/58 | €209,422 | €339,756 | +€130,334 | +62.2% |
| Deferred charges and accrued income | 490/1 | €69,000 | - | -€69,000 | |
| Total equity and liabilities | 10/49 | €283,870 | €339,756 | +€55,885 | +19.7% |
| Equity | 10/15 | €190,524 | €236,524 | +€46,001 | +24.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Capital | 10 | €6,000 | - | -€6,000 | |
| Issued capital | 100 | €6,000 | - | -€6,000 | |
| Reserves | 13 | €184,524 | €230,524 | +€46,001 | +24.9% |
| Distributable reserves | 133 | €184,524 | €230,524 | +€46,001 | +24.9% |
| Amounts payable | 17/49 | €93,347 | €103,231 | +€9,885 | +10.6% |
| Amounts payable within one year | 42/48 | €93,347 | €103,231 | +€9,885 | +10.6% |
| Trade debts | 44 | €1,272 | €2,879 | +€1,607 | +126.3% |
| Suppliers | 440/4 | €1,272 | €2,879 | +€1,607 | +126.3% |
| Taxes, remuneration and social security | 45 | €79,967 | €97,418 | +€17,451 | +21.8% |
| Taxes | 450/3 | €79,967 | €97,418 | +€17,451 | +21.8% |
| Other amounts payable | 47/48 | €12,107 | €2,935 | -€9,173 | -75.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,605 | - | -€2,605 | |
| Other operating charges | 640/8 | €116 | - | -€116 | |
| Gross operating margin | 9900 | €267,190 | €63,611 | -€203,579 | -76.2% |
| Operating profit (loss) | 9901 | €264,468 | €63,611 | -€200,857 | -75.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4 | €133 | +€129 | +3104.1% |
| Recurring financial charges | 65 | €4 | €133 | +€129 | +3104.1% |
| Profit (loss) for the period before taxes | 9903 | €264,464 | €63,478 | -€200,986 | -76.0% |
| Income taxes | 67/77 | €79,940 | €17,478 | -€62,463 | -78.1% |
| Profit (loss) for the period | 9904 | €184,524 | €46,001 | -€138,523 | -75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €184,524 | €46,001 | -€138,523 | -75.1% |
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 10 October 2026 via checked.be.