SERIMMO: 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.
SERIMMO
Largest movements
- Receivables within one year +€13,900
up €13,900 (+192.5%), from €7,220 to €21,120
- Cash +€3,572
up €3,572 (+2280.3%), from €157 to €3,729
mainly Net result for the year (+€16,181) and Other debts (+€1,291)
- Profit (loss) carried forward +€16,181
up €16,181 (+4.4%), from -€365,771 to -€349,590
- Other debts +€1,291
up €1,291 (+0.4%), from €362,814 to €364,105
- Gross operating margin +€13,004
up €13,004 (+381.1%), from €3,413 to €16,417
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 | €77,609 | €95,081 | +€17,472 | +22.5% |
| Fixed assets | 21/28 | €70,232 | €70,232 | = | 0.0% |
| Tangible fixed assets | 22/27 | €70,232 | €70,232 | = | 0.0% |
| Land and buildings | 22 | €70,232 | €70,232 | = | 0.0% |
| Current assets | 29/58 | €7,377 | €24,849 | +€17,472 | +236.9% |
| Amounts receivable within one year | 40/41 | €7,220 | €21,120 | +€13,900 | +192.5% |
| Trade receivables | 40 | €7,220 | €21,120 | +€13,900 | +192.5% |
| Cash at bank and in hand | 54/58 | €157 | €3,729 | +€3,572 | +2280.3% |
| Total equity and liabilities | 10/49 | €77,609 | €95,081 | +€17,472 | +22.5% |
| Equity | 10/15 | -€285,206 | -€269,024 | +€16,181 | +5.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €18,565 | €18,565 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€365,771 | -€349,590 | +€16,181 | +4.4% |
| Amounts payable | 17/49 | €362,814 | €364,105 | +€1,291 | +0.4% |
| Amounts payable within one year | 42/48 | €362,814 | €364,105 | +€1,291 | +0.4% |
| Other amounts payable | 47/48 | €362,814 | €364,105 | +€1,291 | +0.4% |
| Other operating charges | 640/8 | €64 | €192 | +€128 | +200.5% |
| Gross operating margin | 9900 | €3,413 | €16,417 | +€13,004 | +381.1% |
| Operating profit (loss) | 9901 | €3,349 | €16,225 | +€12,876 | +384.5% |
| Financial charges | 65/66B | €39 | €44 | +€5 | +11.5% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €3,310 | €16,181 | +€12,872 | +388.9% |
| Profit (loss) for the period | 9904 | €3,310 | €16,181 | +€12,872 | +388.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,310 | €16,181 | +€12,872 | +388.9% |
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 5 October 2026 via checked.be.