Septon et Cie: 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.
Septon et Cie
Largest movements
- Cash +€28,134
up €28,134 (+35,613%), from €79 to €28,213
mainly Investment in fixed assets (net) (+€18,438) and Net result for the year (+€8,242)
- Tangible fixed assets -€18,438
no longer reported in 2025 (was €18,438)
of which Plant, machinery and equipment: -€18,360
- Receivables within one year -€2,513
down €2,513 (-84.9%), from €2,959 to €446
of which Trade receivables: -€1,661
- Profit (loss) carried forward +€8,242
up €8,242 (+9.1%), from -€90,863 to -€82,621
- Trade debts -€1,032
no longer reported in 2025 (was €1,032)
- Other operating charges +€11,205
up €11,205 (+1,997%), from €561 to €11,766
- Write-downs -€10,487
new in 2025: -€10,487
- Gross operating margin +€9,737
up €9,737 (+13,524%), from €72 to €9,809
- Depreciation -€6,540
no longer reported in 2025 (was €6,540)
- Financial charges +€236
up €236 (+454%), from €52 to €288
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,723 | €28,659 | +€6,936 | +31.9% |
| Fixed assets | 21/28 | €18,438 | - | -€18,438 | |
| Tangible fixed assets | 22/27 | €18,438 | - | -€18,438 | |
| Plant, machinery and equipment | 23 | €18,360 | - | -€18,360 | |
| Furniture and vehicles | 24 | €78 | - | -€78 | |
| Current assets | 29/58 | €3,285 | €28,659 | +€25,374 | +772% |
| Amounts receivable within one year | 40/41 | €2,959 | €446 | -€2,513 | -84.9% |
| Trade receivables | 40 | €1,661 | - | -€1,661 | |
| Other amounts receivable | 41 | €1,298 | €446 | -€852 | -65.6% |
| Cash at bank and in hand | 54/58 | €79 | €28,213 | +€28,134 | +35,613% |
| Deferred charges and accrued income | 490/1 | €247 | - | -€247 | |
| Total equity and liabilities | 10/49 | €21,723 | €28,659 | +€6,936 | +31.9% |
| Equity | 10/15 | €20,417 | €28,659 | +€8,242 | +40.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €92,688 | €92,688 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €89,829 | €89,829 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,863 | -€82,621 | +€8,242 | +9.1% |
| Amounts payable | 17/49 | €1,306 | - | -€1,306 | |
| Amounts payable within one year | 42/48 | €1,306 | - | -€1,306 | |
| Trade debts | 44 | €1,032 | - | -€1,032 | |
| Suppliers | 440/4 | €1,032 | - | -€1,032 | |
| Taxes, remuneration and social security | 45 | €274 | - | -€274 | |
| Taxes | 450/3 | €274 | - | -€274 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,540 | - | -€6,540 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€10,487 | -€10,487 | |
| Other operating charges | 640/8 | €561 | €11,766 | +€11,205 | +1,997% |
| Gross operating margin | 9900 | €72 | €9,809 | +€9,737 | +13,524% |
| Operating profit (loss) | 9901 | -€7,029 | €8,530 | +€15,559 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €52 | €288 | +€236 | +454% |
| Recurring financial charges | 65 | €52 | €288 | +€236 | +454% |
| Profit (loss) for the period before taxes | 9903 | -€7,078 | €8,242 | +€15,320 | |
| Profit (loss) for the period | 9904 | -€7,078 | €8,242 | +€15,320 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,078 | €8,242 | +€15,320 |
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 23 October 2026 via checked.be.