Serendipitum: 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.
Serendipitum
Largest movements
- Receivables within one year +€7,309
up €7,309 (+150.0%), from €4,872 to €12,181
of which Other amounts receivable: +€5,728
- Tangible fixed assets -€1,435
down €1,435 (-66.8%), from €2,148 to €713
of which Plant, machinery and equipment: -€836
- Cash +€784
up €784 (+7702.5%), from €10 to €794
mainly Net result for the year (+€4,417) and Tax, wage and social debts (+€2,203)
- Profit (loss) carried forward +€4,417
up €4,417, from -€2,326 to €2,091
- Tax, wage and social debts +€2,203
up €2,203 (+75.4%), from €2,922 to €5,125
- Gross operating margin +€2,897
up €2,897 (+56.4%), from €5,141 to €8,037
- Taxes +€759
new in 2025: €759
- Financial charges -€518
down €518 (-50.3%), from €1,030 to €512
- Depreciation -€277
down €277 (-16.2%), from €1,712 to €1,435
- Financial income +€187
up €187 (+683.0%), from €27 to €215
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 | €7,030 | €13,688 | +€6,658 | +94.7% |
| Fixed assets | 21/28 | €2,148 | €713 | -€1,435 | -66.8% |
| Tangible fixed assets | 22/27 | €2,148 | €713 | -€1,435 | -66.8% |
| Plant, machinery and equipment | 23 | €836 | - | -€836 | |
| Furniture and vehicles | 24 | €1,026 | €600 | -€426 | -41.5% |
| Other tangible fixed assets | 26 | €286 | €113 | -€173 | -60.6% |
| Current assets | 29/58 | €4,882 | €12,976 | +€8,093 | +165.8% |
| Amounts receivable within one year | 40/41 | €4,872 | €12,181 | +€7,309 | +150.0% |
| Trade receivables | 40 | €4,224 | €5,805 | +€1,581 | +37.4% |
| Other amounts receivable | 41 | €648 | €6,376 | +€5,728 | +883.8% |
| Cash at bank and in hand | 54/58 | €10 | €794 | +€784 | +7702.5% |
| Total equity and liabilities | 10/49 | €7,030 | €13,688 | +€6,658 | +94.7% |
| Equity | 10/15 | €674 | €5,091 | +€4,417 | +655.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,326 | €2,091 | +€4,417 | |
| Amounts payable | 17/49 | €6,356 | €8,597 | +€2,241 | +35.2% |
| Amounts payable within one year | 42/48 | €6,356 | €8,597 | +€2,241 | +35.2% |
| Trade debts | 44 | €3,434 | €3,472 | +€38 | +1.1% |
| Suppliers | 440/4 | €3,434 | €3,472 | +€38 | +1.1% |
| Taxes, remuneration and social security | 45 | €2,922 | €5,125 | +€2,203 | +75.4% |
| Taxes | 450/3 | €2,922 | €5,125 | +€2,203 | +75.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,712 | €1,435 | -€277 | -16.2% |
| Other operating charges | 640/8 | €479 | €540 | +€61 | +12.8% |
| Non-recurring operating charges | 66A | - | €588 | +€588 | |
| Gross operating margin | 9900 | €5,141 | €8,037 | +€2,897 | +56.4% |
| Operating profit (loss) | 9901 | €2,950 | €5,474 | +€2,525 | +85.6% |
| Financial income | 75/76B | €27 | €215 | +€187 | +683.0% |
| Recurring financial income | 75 | €27 | €215 | +€187 | +683.0% |
| Financial charges | 65/66B | €1,030 | €512 | -€518 | -50.3% |
| Recurring financial charges | 65 | €1,030 | €512 | -€518 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €1,947 | €5,176 | +€3,230 | +165.9% |
| Income taxes | 67/77 | - | €759 | +€759 | |
| Profit (loss) for the period | 9904 | €1,947 | €4,417 | +€2,471 | +126.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,947 | €4,417 | +€2,471 | +126.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.