SEPTIMA: 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.
SEPTIMA
Largest movements
- Tangible fixed assets +€9,720
up €9,720 (+5.0%), from €192,645 to €202,365
of which Plant, machinery and equipment: +€9,002
- Profit (loss) carried forward +€5,014
up €5,014 (+47.0%), from €10,664 to €15,679
- Trade debts +€4,551
new in 2025: €4,551
- Purchases and services +€3,310
up €3,310 (+68.4%), from €4,842 to €8,152
- Gross operating margin -€2,196
down €2,196 (-19.7%), from €11,124 to €8,928
- Financial income +€1,573
up €1,573 (+304.9%), from €516 to €2,089
- Turnover +€1,114
up €1,114 (+7.0%), from €15,966 to €17,080
- Depreciation +€518
up €518 (+25.1%), from €2,068 to €2,586
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 | €209,927 | €221,672 | +€11,746 | +5.6% |
| Fixed assets | 21/28 | €192,645 | €202,365 | +€9,720 | +5.0% |
| Tangible fixed assets | 22/27 | €192,645 | €202,365 | +€9,720 | +5.0% |
| Land and buildings | 22 | €182,538 | €182,538 | = | 0.0% |
| Plant, machinery and equipment | 23 | €10,107 | €19,109 | +€9,002 | +89.1% |
| Furniture and vehicles | 24 | - | €717 | +€717 | |
| Current assets | 29/58 | €17,282 | €19,308 | +€2,026 | +11.7% |
| Amounts receivable within one year | 40/41 | €245 | €728 | +€483 | +197.6% |
| Other amounts receivable | 41 | €245 | €728 | +€483 | +197.6% |
| Cash at bank and in hand | 54/58 | €16,133 | €17,640 | +€1,507 | +9.3% |
| Deferred charges and accrued income | 490/1 | €904 | €940 | +€36 | +4.0% |
| Total equity and liabilities | 10/49 | €209,927 | €221,672 | +€11,746 | +5.6% |
| Equity | 10/15 | €179,771 | €184,785 | +€5,014 | +2.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €150,515 | €150,515 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,664 | €15,679 | +€5,014 | +47.0% |
| Amounts payable | 17/49 | €30,156 | €36,887 | +€6,731 | +22.3% |
| Amounts payable after more than one year | 17 | €1,251 | €1,601 | +€350 | +28.0% |
| Other amounts payable | 178/9 | €1,251 | €1,601 | +€350 | +28.0% |
| Amounts payable within one year | 42/48 | €28,905 | €34,656 | +€5,751 | +19.9% |
| Trade debts | 44 | - | €4,551 | +€4,551 | |
| Suppliers | 440/4 | - | €4,551 | +€4,551 | |
| Taxes, remuneration and social security | 45 | €1,363 | €371 | -€993 | -72.8% |
| Taxes | 450/3 | €1,363 | €371 | -€993 | -72.8% |
| Other amounts payable | 47/48 | €27,542 | €29,735 | +€2,193 | +8.0% |
| Accrued charges and deferred income | 492/3 | - | €630 | +€630 | |
| Turnover | 70 | €15,966 | €17,080 | +€1,114 | +7.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,842 | €8,152 | +€3,310 | +68.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,068 | €2,586 | +€518 | +25.1% |
| Other operating charges | 640/8 | €1,689 | €1,743 | +€53 | +3.1% |
| Gross operating margin | 9900 | €11,124 | €8,928 | -€2,196 | -19.7% |
| Operating profit (loss) | 9901 | €7,367 | €4,599 | -€2,768 | -37.6% |
| Financial income | 75/76B | €516 | €2,089 | +€1,573 | +304.9% |
| Recurring financial income | 75 | €516 | €2,089 | +€1,573 | +304.9% |
| Financial charges | 65/66B | €48 | €58 | +€9 | +19.0% |
| Recurring financial charges | 65 | €48 | €58 | +€9 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €7,835 | €6,631 | -€1,204 | -15.4% |
| Income taxes | 67/77 | €1,967 | €1,617 | -€350 | -17.8% |
| Profit (loss) for the period | 9904 | €5,868 | €5,014 | -€853 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,868 | €5,014 | -€853 | -14.5% |
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 11 October 2026 via checked.be.