SELLEVIN: 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.
What changed
SELLEVIN
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,451
2024 · €106+€2,345
Equity
€297,463
2024 · €295,012+€2,451
Cash
€91,028
2024 · €59,709+€31,319
Balance sheet total
€601,338
2024 · €693,235-€91,898
Largest movements
Assets
- Receivables within one year -€58,766
down €58,766 (-15.9%), from €370,624 to €311,857
of which Trade receivables: -€49,266
- Tangible fixed assets -€56,804
down €56,804 (-28.6%), from €198,444 to €141,640
- Cash +€31,319
up €31,319 (+52.5%), from €59,709 to €91,028
mainly Depreciation (+€76,770) and Receivables within one year (+€58,766)
- Receivables after one year -€10,931
down €10,931 (-79.7%), from €13,720 to €2,790
- Deferred charges and accrued income +€8,609
up €8,609 (+28.9%), from €29,797 to €38,406
Equity and liabilities
- Current portion of long-term debt -€97,841
down €97,841 (-89.0%), from €109,932 to €12,090
- Tax, wage and social debts +€26,370
up €26,370 (+63.4%), from €41,592 to €67,962
of which Remuneration and social security: +€17,577
- Debts after one year -€12,090
down €12,090 (-28.0%), from €43,175 to €31,085
- Other debts -€10,000
down €10,000 (-100%), from €10,000 to €0
Income statement
- Turnover +€145,623
up €145,623 (+4.5%), from €3.3m to €3.4m
- Depreciation -€125,970
down €125,970 (-62.1%), from €202,740 to €76,770
- Goods and materials +€94,078
up €94,078 (+10.9%), from €862,828 to €956,906
of which Purchases: +€90,689
- Staff costs +€82,675
up €82,675 (+18.2%), from €454,788 to €537,464
- Services and other goods +€59,930
up €59,930 (+3.3%), from €1.8m to €1.9m
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.
Result 2024
€106
Turnover
+€145,623
Other operating income
-€21,455
Goods and materials
-€94,078
Services and other goods
-€59,930
Staff costs
-€82,675
Depreciation
+€125,970
Other operating charges
+€1,176
Other operating items
-€3,658
Financial income
-€340
Financial charges
+€865
Taxes
-€9,152
Result 2025
€2,451
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€159,156
Investment
-€17,905
Financing
-€109,932
Cash 2024
€59,709
From operations (derived)
+€159,156
Net result for the year
+€2,451
Depreciation
+€76,770
Receivables after one year
+€10,931
Stocks and contracts
+€3,265
Receivables within one year
+€58,766
Deferred charges and accrued income
-€8,609
Trade debts
-€3,233
Tax, wage and social debts
+€26,370
Other debts
-€10,000
Accrued charges and deferred income
+€2,445
Investment (derived)
-€17,905
Investment in fixed assets (net)
-€17,905
Financing
-€109,932
Debts after one year
-€12,090
Current portion of long-term debt
-€97,841
Cash 2025
€91,028
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €693,235 | €601,338 | -€91,898 | -13.3% |
| Formation expenses | 20 | €2,179 | €118 | -€2,061 | -94.6% |
| Fixed assets | 21/28 | €198,643 | €141,839 | -€56,804 | -28.6% |
| Tangible fixed assets | 22/27 | €198,444 | €141,640 | -€56,804 | -28.6% |
| Land and buildings | 22 | €26,046 | €7,485 | -€18,561 | -71.3% |
| Plant, machinery and equipment | 23 | €141,671 | €116,567 | -€25,104 | -17.7% |
| Furniture and vehicles | 24 | €30,728 | €17,588 | -€13,140 | -42.8% |
| Financial fixed assets | 28 | €198 | €198 | = | 0.0% |
| Other financial fixed assets | 284/8 | €198 | €198 | = | 0.0% |
| Shares | 284 | €198 | €198 | = | 0.0% |
| Current assets | 29/58 | €492,414 | €459,381 | -€33,033 | -6.7% |
| Amounts receivable after more than one year | 29 | €13,720 | €2,790 | -€10,931 | -79.7% |
| Other amounts receivable | 291 | €13,720 | €2,790 | -€10,931 | -79.7% |
| Stocks and contracts in progress | 3 | €18,564 | €15,299 | -€3,265 | -17.6% |
| Stocks | 30/36 | €18,564 | €15,299 | -€3,265 | -17.6% |
| Goods purchased for resale | 34 | €18,564 | €15,299 | -€3,265 | -17.6% |
| Amounts receivable within one year | 40/41 | €370,624 | €311,857 | -€58,766 | -15.9% |
| Trade receivables | 40 | €156,588 | €107,322 | -€49,266 | -31.5% |
| Other amounts receivable | 41 | €214,036 | €204,535 | -€9,500 | -4.4% |
| Cash at bank and in hand | 54/58 | €59,709 | €91,028 | +€31,319 | +52.5% |
| Deferred charges and accrued income | 490/1 | €29,797 | €38,406 | +€8,609 | +28.9% |
| Total equity and liabilities | 10/49 | €693,235 | €601,338 | -€91,898 | -13.3% |
| Equity | 10/15 | €295,012 | €297,463 | +€2,451 | +0.8% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €3,115 | €3,115 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,115 | €3,115 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,104 | -€5,652 | +€2,451 | +30.3% |
| Amounts payable | 17/49 | €398,224 | €303,875 | -€94,349 | -23.7% |
| Amounts payable after more than one year | 17 | €43,175 | €31,085 | -€12,090 | -28.0% |
| Financial debts | 170/4 | €43,175 | €31,085 | -€12,090 | -28.0% |
| Credit institutions | 173 | €43,175 | €31,085 | -€12,090 | -28.0% |
| Amounts payable within one year | 42/48 | €353,964 | €269,260 | -€84,704 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €109,932 | €12,090 | -€97,841 | -89.0% |
| Trade debts | 44 | €192,441 | €189,208 | -€3,233 | -1.7% |
| Suppliers | 440/4 | €192,441 | €189,208 | -€3,233 | -1.7% |
| Taxes, remuneration and social security | 45 | €41,592 | €67,962 | +€26,370 | +63.4% |
| Taxes | 450/3 | €1,371 | €10,165 | +€8,794 | +641% |
| Remuneration and social security | 454/9 | €40,220 | €57,797 | +€17,577 | +43.7% |
| Other amounts payable | 47/48 | €10,000 | €0 | -€10,000 | -100% |
| Accrued charges and deferred income | 492/3 | €1,084 | €3,529 | +€2,445 | +226% |
| Operating income | 70/76A | €3,376,348 | €3,496,859 | +€120,511 | +3.6% |
| Turnover | 70 | €3,254,767 | €3,400,390 | +€145,623 | +4.5% |
| Other operating income | 74 | €117,924 | €96,469 | -€21,455 | -18.2% |
| Non-recurring operating income | 76A | €3,658 | €0 | -€3,658 | -100% |
| Operating charges | 60/66A | €3,372,495 | €3,482,033 | +€109,538 | +3.2% |
| Goods for resale, raw materials and consumables | 60 | €862,828 | €956,906 | +€94,078 | +10.9% |
| Purchases | 600/8 | €862,952 | €953,641 | +€90,689 | +10.5% |
| Change in stocks: decrease (increase) | 609 | -€124 | €3,265 | +€3,389 | |
| Services and other goods | 61 | €1,837,573 | €1,897,504 | +€59,930 | +3.3% |
| Remuneration, social security and pensions | 62 | €454,788 | €537,464 | +€82,675 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202,740 | €76,770 | -€125,970 | -62.1% |
| Other operating charges | 640/8 | €14,566 | €13,390 | -€1,176 | -8.1% |
| Operating profit (loss) | 9901 | €3,853 | €14,826 | +€10,973 | +285% |
| Financial income | 75/76B | €991 | €651 | -€340 | -34.3% |
| Recurring financial income | 75 | €991 | €651 | -€340 | -34.3% |
| Income from current assets | 751 | €991 | €647 | -€345 | -34.8% |
| Other financial income | 752/9 | €0 | €4 | +€4 | +11,125% |
| Financial charges | 65/66B | €3,408 | €2,543 | -€865 | -25.4% |
| Recurring financial charges | 65 | €3,408 | €2,543 | -€865 | -25.4% |
| Debt charges | 650 | €1,926 | €1,024 | -€902 | -46.8% |
| Other financial charges | 652/9 | €1,481 | €1,519 | +€37 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €1,437 | €12,934 | +€11,498 | +800% |
| Income taxes | 67/77 | €1,330 | €10,483 | +€9,152 | +688% |
| Taxes | 670/3 | €1,330 | €10,483 | +€9,152 | +688% |
| Profit (loss) for the period | 9904 | €106 | €2,451 | +€2,345 | +2,205% |
| Profit (loss) for the period to be appropriated | 9905 | €106 | €2,451 | +€2,345 | +2,205% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.