Séraphine Consult: 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.
Séraphine Consult
Largest movements
- Cash +€117,757
up €117,757 (+283%), from €41,626 to €159,383
mainly Net result for the year (+€82,327) and Tax, wage and social debts (+€33,340)
- Tangible fixed assets -€4,541
down €4,541 (-18.6%), from €24,478 to €19,937
of which Furniture and vehicles: -€4,341
- Reserves +€82,327
new in 2025: €82,327
- Tax, wage and social debts +€33,340
up €33,340 (+216%), from €15,418 to €48,759
- Gross operating margin +€45,692
up €45,692 (+59.9%), from €76,339 to €122,031
- Taxes +€17,949
up €17,949 (+117%), from €15,391 to €33,340
- Depreciation +€3,962
up €3,962 (+237%), from €1,674 to €5,636
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 | €78,649 | €195,146 | +€116,497 | +148% |
| Fixed assets | 21/28 | €27,103 | €22,562 | -€4,541 | -16.8% |
| Tangible fixed assets | 22/27 | €24,478 | €19,937 | -€4,541 | -18.6% |
| Furniture and vehicles | 24 | €22,617 | €18,276 | -€4,341 | -19.2% |
| Other tangible fixed assets | 26 | €1,861 | €1,661 | -€200 | -10.7% |
| Financial fixed assets | 28 | €2,625 | €2,625 | = | 0.0% |
| Current assets | 29/58 | €51,546 | €172,584 | +€121,038 | +235% |
| Amounts receivable within one year | 40/41 | €9,332 | €10,999 | +€1,668 | +17.9% |
| Trade receivables | 40 | €5,839 | €10,686 | +€4,848 | +83.0% |
| Other amounts receivable | 41 | €3,493 | €313 | -€3,180 | -91.0% |
| Cash at bank and in hand | 54/58 | €41,626 | €159,383 | +€117,757 | +283% |
| Deferred charges and accrued income | 490/1 | €588 | €2,202 | +€1,614 | +274% |
| Total equity and liabilities | 10/49 | €78,649 | €195,146 | +€116,497 | +148% |
| Equity | 10/15 | €60,036 | €142,363 | +€82,327 | +137% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €82,327 | +€82,327 | |
| Distributable reserves | 133 | - | €82,327 | +€82,327 | |
| Profit (loss) carried forward | 14 | €59,036 | €59,036 | = | 0.0% |
| Amounts payable | 17/49 | €18,614 | €52,783 | +€34,169 | +184% |
| Amounts payable within one year | 42/48 | €18,614 | €52,533 | +€33,919 | +182% |
| Trade debts | 44 | €431 | €25 | -€406 | -94.3% |
| Suppliers | 440/4 | €431 | €25 | -€406 | -94.3% |
| Taxes, remuneration and social security | 45 | €15,418 | €48,759 | +€33,340 | +216% |
| Taxes | 450/3 | €15,418 | €48,759 | +€33,340 | +216% |
| Other amounts payable | 47/48 | €2,764 | €3,749 | +€985 | +35.6% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,674 | €5,636 | +€3,962 | +237% |
| Other operating charges | 640/8 | €138 | €284 | +€146 | +106% |
| Gross operating margin | 9900 | €76,339 | €122,031 | +€45,692 | +59.9% |
| Operating profit (loss) | 9901 | €74,527 | €116,110 | +€41,584 | +55.8% |
| Financial income | 75/76B | €46 | €77 | +€31 | +67.3% |
| Recurring financial income | 75 | €46 | €77 | +€31 | +67.3% |
| Financial charges | 65/66B | €145 | €519 | +€374 | +257% |
| Recurring financial charges | 65 | €145 | €519 | +€374 | +257% |
| Profit (loss) for the period before taxes | 9903 | €74,427 | €115,668 | +€41,241 | +55.4% |
| Income taxes | 67/77 | €15,391 | €33,340 | +€17,949 | +117% |
| Profit (loss) for the period | 9904 | €59,036 | €82,327 | +€23,291 | +39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,036 | €82,327 | +€23,291 | +39.5% |
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 17 October 2026 via checked.be.