Seré-Delveau: 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.
Seré-Delveau
Largest movements
- Tangible fixed assets -€38,000
no longer reported in 2023 (was €38,000)
- Profit (loss) carried forward -€38,000
down €38,000 (-51.6%), from -€73,687 to -€111,687
- Depreciation +€38,000
new in 2023: €38,000
- Gross operating margin +€1,411
no longer reported in 2023 (was -€1,411)
- Financial charges -€447
no longer reported in 2023 (was €447)
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,516 | €18,516 | -€38,000 | -67.2% |
| Fixed assets | 21/28 | €38,000 | - | -€38,000 | |
| Tangible fixed assets | 22/27 | €38,000 | - | -€38,000 | |
| Plant, machinery and equipment | 23 | €38,000 | - | -€38,000 | |
| Current assets | 29/58 | €18,516 | €18,516 | +€1 | 0.0% |
| Amounts receivable within one year | 40/41 | €18,516 | €18,516 | +€1 | 0.0% |
| Trade receivables | 40 | €18,516 | €18,516 | +€1 | 0.0% |
| Total equity and liabilities | 10/49 | €56,516 | €18,516 | -€38,000 | -67.2% |
| Equity | 10/15 | -€8,511 | -€46,511 | -€38,000 | -446.5% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €5,176 | €5,176 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,316 | €3,316 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€73,687 | -€111,687 | -€38,000 | -51.6% |
| Amounts payable | 17/49 | €65,027 | €65,027 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €65,027 | €65,027 | +€0 | 0.0% |
| Financial debts | 43 | €237 | - | -€237 | |
| Credit institutions | 430/8 | €237 | - | -€237 | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €64,790 | €65,027 | +€237 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €38,000 | +€38,000 | |
| Gross operating margin | 9900 | -€1,411 | - | +€1,411 | |
| Operating profit (loss) | 9901 | -€1,411 | -€38,000 | -€36,589 | -2593.0% |
| Financial charges | 65/66B | €447 | - | -€447 | |
| Recurring financial charges | 65 | €447 | - | -€447 | |
| Profit (loss) for the period before taxes | 9903 | -€1,858 | -€38,000 | -€36,142 | -1945.3% |
| Profit (loss) for the period | 9904 | -€1,858 | -€38,000 | -€36,142 | -1945.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,858 | -€38,000 | -€36,142 | -1945.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.