Serendipity IC: 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.
Serendipity IC
Largest movements
- Cash +€25,906
up €25,906 (+75.0%), from €34,525 to €60,430
mainly Net result for the year (+€15,207) and Receivables within one year (+€9,093)
- Receivables within one year -€9,093
down €9,093 (-28.1%), from €32,383 to €23,290
of which Trade receivables: -€7,340
- Deferred charges and accrued income +€2,322
up €2,322 (+832.9%), from €279 to €2,600
- Tangible fixed assets -€943
down €943 (-30.4%), from €3,102 to €2,158
- Reserves +€15,207
up €15,207 (+23.2%), from €65,459 to €80,666
- Tax, wage and social debts +€3,603
up €3,603 (+438.8%), from €821 to €4,424
- Gross operating margin -€1,319
down €1,319 (-5.6%), from €23,344 to €22,025
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 | €70,288 | €88,479 | +€18,191 | +25.9% |
| Fixed assets | 21/28 | €3,102 | €2,158 | -€943 | -30.4% |
| Tangible fixed assets | 22/27 | €3,102 | €2,158 | -€943 | -30.4% |
| Furniture and vehicles | 24 | €3,102 | €2,158 | -€943 | -30.4% |
| Current assets | 29/58 | €67,186 | €86,321 | +€19,135 | +28.5% |
| Amounts receivable within one year | 40/41 | €32,383 | €23,290 | -€9,093 | -28.1% |
| Trade receivables | 40 | €25,597 | €18,256 | -€7,340 | -28.7% |
| Other amounts receivable | 41 | €6,786 | €5,034 | -€1,752 | -25.8% |
| Cash at bank and in hand | 54/58 | €34,525 | €60,430 | +€25,906 | +75.0% |
| Deferred charges and accrued income | 490/1 | €279 | €2,600 | +€2,322 | +832.9% |
| Total equity and liabilities | 10/49 | €70,288 | €88,479 | +€18,191 | +25.9% |
| Equity | 10/15 | €67,959 | €83,166 | +€15,207 | +22.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €65,459 | €80,666 | +€15,207 | +23.2% |
| Distributable reserves | 133 | €65,459 | €80,666 | +€15,207 | +23.2% |
| Amounts payable | 17/49 | €2,329 | €5,314 | +€2,984 | +128.1% |
| Amounts payable within one year | 42/48 | €1,569 | €5,314 | +€3,744 | +238.6% |
| Trade debts | 44 | €370 | €890 | +€519 | +140.3% |
| Suppliers | 440/4 | €370 | €890 | +€519 | +140.3% |
| Taxes, remuneration and social security | 45 | €821 | €4,424 | +€3,603 | +438.8% |
| Taxes | 450/3 | €821 | €4,424 | +€3,603 | +438.8% |
| Other amounts payable | 47/48 | €378 | - | -€378 | |
| Accrued charges and deferred income | 492/3 | €760 | - | -€760 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €943 | €943 | = | 0.0% |
| Other operating charges | 640/8 | €1,132 | €1,168 | +€35 | +3.1% |
| Gross operating margin | 9900 | €23,344 | €22,025 | -€1,319 | -5.6% |
| Operating profit (loss) | 9901 | €21,268 | €19,914 | -€1,354 | -6.4% |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €21,195 | €19,839 | -€1,355 | -6.4% |
| Income taxes | 67/77 | €4,724 | €4,632 | -€91 | -1.9% |
| Profit (loss) for the period | 9904 | €16,471 | €15,207 | -€1,264 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,471 | €15,207 | -€1,264 | -7.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.