SellYD: 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.
SellYD
Largest movements
- Intangible fixed assets +€11,194
new in 2025: €11,194
- Deferred charges and accrued income +€4,731
up €4,731 (+457.2%), from €1,035 to €5,766
- Tangible fixed assets -€2,256
down €2,256 (-22.1%), from €10,220 to €7,964
- Receivables within one year +€2,054
up €2,054 (+2.3%), from €90,245 to €92,299
of which Trade receivables: +€8,091
- Trade debts +€57,770
up €57,770 (+123.8%), from €46,657 to €104,427
- Short-term financial debts -€18,058
down €18,058 (-72.9%), from €24,779 to €6,720
- Profit (loss) carried forward -€8,702
down €8,702, from €0 to -€8,702
- Other debts -€8,000
down €8,000 (-99.8%), from €8,015 to €15
- Tax, wage and social debts -€5,041
down €5,041 (-60.4%), from €8,351 to €3,310
of which Taxes: -€2,876
- Gross operating margin -€16,714
down €16,714 (-31.2%), from €53,625 to €36,912
- Taxes -€2,093
down €2,093 (-97.0%), from €2,157 to €65
- Staff costs +€2,069
up €2,069 (+5.5%), from €37,940 to €40,009
- Depreciation +€939
up €939 (+39.1%), from €2,399 to €3,338
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 | €101,500 | €117,233 | +€15,733 | +15.5% |
| Fixed assets | 21/28 | €10,220 | €19,158 | +€8,937 | +87.4% |
| Intangible fixed assets | 21 | - | €11,194 | +€11,194 | |
| Tangible fixed assets | 22/27 | €10,220 | €7,964 | -€2,256 | -22.1% |
| Plant, machinery and equipment | 23 | €10,220 | €7,964 | -€2,256 | -22.1% |
| Current assets | 29/58 | €91,280 | €98,075 | +€6,795 | +7.4% |
| Amounts receivable within one year | 40/41 | €90,245 | €92,299 | +€2,054 | +2.3% |
| Trade receivables | 40 | €82,477 | €90,568 | +€8,091 | +9.8% |
| Other amounts receivable | 41 | €7,768 | €1,731 | -€6,037 | -77.7% |
| Cash at bank and in hand | 54/58 | - | €10 | +€10 | |
| Deferred charges and accrued income | 490/1 | €1,035 | €5,766 | +€4,731 | +457.2% |
| Total equity and liabilities | 10/49 | €101,500 | €117,233 | +€15,733 | +15.5% |
| Equity | 10/15 | €2,379 | -€6,323 | -€8,702 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,379 | €1,379 | = | 0.0% |
| Distributable reserves | 133 | €1,379 | €1,379 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€8,702 | -€8,702 | |
| Amounts payable | 17/49 | €99,121 | €123,556 | +€24,434 | +24.7% |
| Amounts payable after more than one year | 17 | €7,573 | €2,947 | -€4,626 | -61.1% |
| Financial debts | 170/4 | €7,573 | €2,947 | -€4,626 | -61.1% |
| Amounts payable within one year | 42/48 | €91,548 | €120,481 | +€28,933 | +31.6% |
| Current portion of amounts payable after more than one year | 42 | €3,746 | €6,009 | +€2,263 | +60.4% |
| Financial debts | 43 | €24,779 | €6,720 | -€18,058 | -72.9% |
| Credit institutions | 430/8 | €24,779 | €6,720 | -€18,058 | -72.9% |
| Trade debts | 44 | €46,657 | €104,427 | +€57,770 | +123.8% |
| Suppliers | 440/4 | €46,657 | €104,427 | +€57,770 | +123.8% |
| Taxes, remuneration and social security | 45 | €8,351 | €3,310 | -€5,041 | -60.4% |
| Taxes | 450/3 | €5,098 | €2,222 | -€2,876 | -56.4% |
| Remuneration and social security | 454/9 | €3,253 | €1,088 | -€2,165 | -66.6% |
| Other amounts payable | 47/48 | €8,015 | €15 | -€8,000 | -99.8% |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Remuneration, social security and pensions | 62 | €37,940 | €40,009 | +€2,069 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,399 | €3,338 | +€939 | +39.1% |
| Other operating charges | 640/8 | €387 | €588 | +€200 | +51.7% |
| Gross operating margin | 9900 | €53,625 | €36,912 | -€16,714 | -31.2% |
| Operating profit (loss) | 9901 | €12,899 | -€7,023 | -€19,922 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €1,364 | €1,614 | +€249 | +18.3% |
| Recurring financial charges | 65 | €1,364 | €1,614 | +€249 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €11,536 | -€8,637 | -€20,173 | |
| Income taxes | 67/77 | €2,157 | €65 | -€2,093 | -97.0% |
| Profit (loss) for the period | 9904 | €9,379 | -€8,702 | -€18,080 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,379 | -€8,702 | -€18,080 |
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 7 October 2026 via checked.be.