SELLERA: 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.
SELLERA
Largest movements
- Receivables within one year -€54,571
down €54,571 (-92.7%), from €58,869 to €4,298
of which Trade receivables: -€55,478
- Tangible fixed assets -€9,309
down €9,309 (-24.0%), from €38,763 to €29,454
- Cash -€4,534
down €4,534 (-100.0%), from €4,535 to €1
mainly Trade debts (-€49,407) and Net result for the year (-€22,437)
- Stocks and contracts -€3,554
down €3,554 (-100.0%), from €3,554 to €0
- Deferred charges and accrued income -€2,543
down €2,543 (-99.3%), from €2,560 to €17
- Trade debts -€49,407
down €49,407 (-93.3%), from €52,979 to €3,573
- Profit (loss) carried forward -€22,437
down €22,437 (-67.1%), from -€33,429 to -€55,866
- Debts after one year -€15,670
down €15,670 (-32.8%), from €47,711 to €32,041
- Other debts +€9,144
up €9,144 (+153.8%), from €5,946 to €15,090
- Short-term financial debts +€2,211
new in 2025: €2,211
- Gross operating margin +€12,639
up €12,639 (+59.5%), from -€21,229 to -€8,590
- Depreciation +€1,551
up €1,551 (+18.6%), from €8,359 to €9,909
- Financial income +€825
up €825 (+642.9%), from €128 to €954
- Other operating charges +€785
up €785 (+592.3%), from €133 to €918
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 | €109,506 | €34,395 | -€75,111 | -68.6% |
| Formation expenses | 20 | €1,225 | €625 | -€600 | -49.0% |
| Fixed assets | 21/28 | €38,763 | €29,454 | -€9,309 | -24.0% |
| Tangible fixed assets | 22/27 | €38,763 | €29,454 | -€9,309 | -24.0% |
| Furniture and vehicles | 24 | €38,763 | €29,454 | -€9,309 | -24.0% |
| Current assets | 29/58 | €69,518 | €4,317 | -€65,202 | -93.8% |
| Stocks and contracts in progress | 3 | €3,554 | €0 | -€3,554 | -100.0% |
| Stocks | 30/36 | €3,554 | €0 | -€3,554 | -100.0% |
| Amounts receivable within one year | 40/41 | €58,869 | €4,298 | -€54,571 | -92.7% |
| Trade receivables | 40 | €58,613 | €3,135 | -€55,478 | -94.7% |
| Other amounts receivable | 41 | €256 | €1,163 | +€907 | +354.3% |
| Cash at bank and in hand | 54/58 | €4,535 | €1 | -€4,534 | -100.0% |
| Deferred charges and accrued income | 490/1 | €2,560 | €17 | -€2,543 | -99.3% |
| Total equity and liabilities | 10/49 | €109,506 | €34,395 | -€75,111 | -68.6% |
| Equity | 10/15 | -€13,429 | -€35,866 | -€22,437 | -167.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,429 | -€55,866 | -€22,437 | -67.1% |
| Amounts payable | 17/49 | €122,935 | €70,261 | -€52,674 | -42.8% |
| Amounts payable after more than one year | 17 | €47,711 | €32,041 | -€15,670 | -32.8% |
| Financial debts | 170/4 | €47,711 | €32,041 | -€15,670 | -32.8% |
| Amounts payable within one year | 42/48 | €75,224 | €38,220 | -€37,004 | -49.2% |
| Current portion of amounts payable after more than one year | 42 | €16,299 | €17,177 | +€879 | +5.4% |
| Financial debts | 43 | - | €2,211 | +€2,211 | |
| Credit institutions | 430/8 | - | €2,211 | +€2,211 | |
| Trade debts | 44 | €52,979 | €3,573 | -€49,407 | -93.3% |
| Suppliers | 440/4 | €52,979 | €3,573 | -€49,407 | -93.3% |
| Taxes, remuneration and social security | 45 | - | €169 | +€169 | |
| Taxes | 450/3 | - | €169 | +€169 | |
| Other amounts payable | 47/48 | €5,946 | €15,090 | +€9,144 | +153.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,359 | €9,909 | +€1,551 | +18.6% |
| Other operating charges | 640/8 | €133 | €918 | +€785 | +592.3% |
| Gross operating margin | 9900 | -€21,229 | -€8,590 | +€12,639 | +59.5% |
| Operating profit (loss) | 9901 | -€29,720 | -€19,417 | +€10,303 | +34.7% |
| Financial income | 75/76B | €128 | €954 | +€825 | +642.9% |
| Recurring financial income | 75 | €128 | €954 | +€825 | +642.9% |
| Financial charges | 65/66B | €3,838 | €3,804 | -€33 | -0.9% |
| Recurring financial charges | 65 | €3,838 | €3,804 | -€33 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | -€33,429 | -€22,267 | +€11,162 | +33.4% |
| Income taxes | 67/77 | - | €169 | +€169 | |
| Profit (loss) for the period | 9904 | -€33,429 | -€22,437 | +€10,992 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,429 | -€22,437 | +€10,992 | +32.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.