SERENITY BUILD: 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.
SERENITY BUILD
Largest movements
- Cash -€749
down €749 (-57.6%), from €1,299 to €550
mainly Net result for the year (-€581) and Receivables within one year (-€169)
- Receivables within one year +€169
up €169 (+171%), from €99 to €267
- Profit (loss) carried forward -€581
down €581 (-2.0%), from -€29,610 to -€30,191
- Gross operating margin +€87
up €87, from -€64 to €23
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.
Derived cash bridge
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 | €1,398 | €818 | -€581 | -41.5% |
| Current assets | 29/58 | €1,398 | €818 | -€581 | -41.5% |
| Amounts receivable within one year | 40/41 | €99 | €267 | +€169 | +171% |
| Other amounts receivable | 41 | €99 | €267 | +€169 | +171% |
| Cash at bank and in hand | 54/58 | €1,299 | €550 | -€749 | -57.6% |
| Total equity and liabilities | 10/49 | €1,398 | €818 | -€581 | -41.5% |
| Equity | 10/15 | -€9,610 | -€10,191 | -€581 | -6.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,610 | -€30,191 | -€581 | -2.0% |
| Amounts payable | 17/49 | €11,008 | €11,008 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,008 | €11,008 | = | 0.0% |
| Other amounts payable | 47/48 | €11,008 | €11,008 | = | 0.0% |
| Non-recurring operating charges | 66A | - | €550 | +€550 | |
| Gross operating margin | 9900 | -€64 | €23 | +€87 | |
| Operating profit (loss) | 9901 | -€64 | -€527 | -€463 | -728% |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€118 | -€581 | -€463 | -394% |
| Profit (loss) for the period | 9904 | -€118 | -€581 | -€463 | -394% |
| Profit (loss) for the period to be appropriated | 9905 | -€118 | -€581 | -€463 | -394% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.