Serendipity HR: 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.
Serendipity HR
Largest movements
- Receivables within one year +€24,954
up €24,954 (+179%), from €13,954 to €38,907
of which Other amounts receivable: +€38,907
- Cash +€1,613
up €1,613 (+7.3%), from €22,212 to €23,825
mainly Net result for the year (+€41,917) and Depreciation (+€700)
- Tangible fixed assets -€700
down €700 (-39.5%), from €1,771 to €1,071
- Reserves +€41,058
up €41,058 (+253%), from €16,260 to €57,318
- Tax, wage and social debts -€13,156
down €13,156 (-96.3%), from €13,664 to €508
- Trade debts -€2,036
down €2,036 (-67.6%), from €3,013 to €977
of which Bills of exchange payable: -€1,054
- Gross operating margin +€35,153
up €35,153 (+165%), from €21,357 to €56,510
- Taxes +€6,443
up €6,443 (+141%), from €4,572 to €11,015
- Financial charges +€2,972
up €2,972 (+1,061,421%), from €0 to €2,972
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 | €37,937 | €63,803 | +€25,866 | +68.2% |
| Fixed assets | 21/28 | €1,771 | €1,071 | -€700 | -39.5% |
| Tangible fixed assets | 22/27 | €1,771 | €1,071 | -€700 | -39.5% |
| Furniture and vehicles | 24 | €1,771 | €1,071 | -€700 | -39.5% |
| Current assets | 29/58 | €36,166 | €62,732 | +€26,566 | +73.5% |
| Amounts receivable within one year | 40/41 | €13,954 | €38,907 | +€24,954 | +179% |
| Trade receivables | 40 | €13,954 | - | -€13,954 | |
| Other amounts receivable | 41 | - | €38,907 | +€38,907 | |
| Cash at bank and in hand | 54/58 | €22,212 | €23,825 | +€1,613 | +7.3% |
| Total equity and liabilities | 10/49 | €37,937 | €63,803 | +€25,866 | +68.2% |
| Equity | 10/15 | €21,260 | €62,318 | +€41,058 | +193% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,260 | €57,318 | +€41,058 | +253% |
| Distributable reserves | 133 | €16,260 | €57,318 | +€41,058 | +253% |
| Amounts payable | 17/49 | €16,677 | €1,486 | -€15,192 | -91.1% |
| Amounts payable within one year | 42/48 | €16,677 | €1,486 | -€15,192 | -91.1% |
| Trade debts | 44 | €3,013 | €977 | -€2,036 | -67.6% |
| Suppliers | 440/4 | €1,958 | €977 | -€981 | -50.1% |
| Bills of exchange payable | 441 | €1,054 | - | -€1,054 | |
| Taxes, remuneration and social security | 45 | €13,664 | €508 | -€13,156 | -96.3% |
| Taxes | 450/3 | €13,664 | €508 | -€13,156 | -96.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €329 | €700 | +€371 | +113% |
| Other operating charges | 640/8 | €196 | - | -€196 | |
| Gross operating margin | 9900 | €21,357 | €56,510 | +€35,153 | +165% |
| Operating profit (loss) | 9901 | €20,832 | €55,810 | +€34,978 | +168% |
| Financial income | 75/76B | - | €95 | +€95 | |
| Recurring financial income | 75 | - | €95 | +€95 | |
| Financial charges | 65/66B | €0 | €2,972 | +€2,972 | +1,061,421% |
| Recurring financial charges | 65 | €0 | €2,972 | +€2,972 | +1,061,421% |
| Profit (loss) for the period before taxes | 9903 | €20,832 | €52,932 | +€32,100 | +154% |
| Income taxes | 67/77 | €4,572 | €11,015 | +€6,443 | +141% |
| Profit (loss) for the period | 9904 | €16,260 | €41,917 | +€25,657 | +158% |
| Profit (loss) for the period to be appropriated | 9905 | €16,260 | €41,917 | +€25,657 | +158% |
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 20 October 2026 via checked.be.