SERENITAS: 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.
SERENITAS
Largest movements
- Tangible fixed assets -€4,565
down €4,565 (-33.1%), from €13,789 to €9,224
of which Furniture and vehicles: -€5,023
- Receivables within one year -€3,876
down €3,876 (-56.3%), from €6,888 to €3,013
of which Trade receivables: -€3,012
- Deferred charges and accrued income -€1,917
down €1,917 (-78.7%), from €2,436 to €519
- Other debts -€11,563
down €11,563 (-25.6%), from €45,142 to €33,579
- Short-term financial debts +€2,279
new in 2024: €2,279
- Trade debts +€2,233
up €2,233 (+96.0%), from €2,326 to €4,560
- Profit (loss) carried forward -€2,166
down €2,166 (-2.7%), from -€81,528 to -€83,694
- Tax, wage and social debts -€732
down €732 (-11.6%), from €6,310 to €5,579
- Other operating charges +€1,317
up €1,317 (+163.4%), from €806 to €2,123
- Financial income -€1,223
down €1,223 (-99.0%), from €1,236 to €13
- Gross operating margin -€1,122
down €1,122 (-14.9%), from €7,544 to €6,422
- Depreciation -€412
down €412 (-6.7%), from €6,176 to €5,764
- Financial charges +€167
up €167 (+41.1%), from €408 to €575
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,263 | €12,755 | -€10,508 | -45.2% |
| Fixed assets | 21/28 | €13,789 | €9,224 | -€4,565 | -33.1% |
| Tangible fixed assets | 22/27 | €13,789 | €9,224 | -€4,565 | -33.1% |
| Plant, machinery and equipment | 23 | - | €459 | +€459 | |
| Furniture and vehicles | 24 | €13,789 | €8,765 | -€5,023 | -36.4% |
| Current assets | 29/58 | €9,474 | €3,531 | -€5,943 | -62.7% |
| Amounts receivable within one year | 40/41 | €6,888 | €3,013 | -€3,876 | -56.3% |
| Trade receivables | 40 | €4,821 | €1,810 | -€3,012 | -62.5% |
| Other amounts receivable | 41 | €2,067 | €1,203 | -€864 | -41.8% |
| Cash at bank and in hand | 54/58 | €150 | - | -€150 | |
| Deferred charges and accrued income | 490/1 | €2,436 | €519 | -€1,917 | -78.7% |
| Total equity and liabilities | 10/49 | €23,263 | €12,755 | -€10,508 | -45.2% |
| Equity | 10/15 | -€31,528 | -€33,694 | -€2,166 | -6.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,528 | -€83,694 | -€2,166 | -2.7% |
| Amounts payable | 17/49 | €54,791 | €46,449 | -€8,341 | -15.2% |
| Amounts payable within one year | 42/48 | €53,778 | €45,996 | -€7,782 | -14.5% |
| Financial debts | 43 | - | €2,279 | +€2,279 | |
| Credit institutions | 430/8 | - | €2,279 | +€2,279 | |
| Trade debts | 44 | €2,326 | €4,560 | +€2,233 | +96.0% |
| Suppliers | 440/4 | €2,326 | €4,560 | +€2,233 | +96.0% |
| Taxes, remuneration and social security | 45 | €6,310 | €5,579 | -€732 | -11.6% |
| Taxes | 450/3 | €6,310 | €5,579 | -€732 | -11.6% |
| Other amounts payable | 47/48 | €45,142 | €33,579 | -€11,563 | -25.6% |
| Accrued charges and deferred income | 492/3 | €1,013 | €453 | -€560 | -55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,176 | €5,764 | -€412 | -6.7% |
| Other operating charges | 640/8 | €806 | €2,123 | +€1,317 | +163.4% |
| Gross operating margin | 9900 | €7,544 | €6,422 | -€1,122 | -14.9% |
| Operating profit (loss) | 9901 | €562 | -€1,465 | -€2,027 | |
| Financial income | 75/76B | €1,236 | €13 | -€1,223 | -99.0% |
| Recurring financial income | 75 | €1,236 | €13 | -€1,223 | -99.0% |
| Financial charges | 65/66B | €408 | €575 | +€167 | +41.1% |
| Recurring financial charges | 65 | €408 | €575 | +€167 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €1,390 | -€2,027 | -€3,417 | |
| Income taxes | 67/77 | €132 | €140 | +€8 | +6.1% |
| Profit (loss) for the period | 9904 | €1,259 | -€2,166 | -€3,425 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,259 | -€2,166 | -€3,425 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.