SERIOUZ: 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.
SERIOUZ
Largest movements
- Cash -€368
down €368 (-93.0%), from €396 to €28
mainly Net result for the year (-€9,065) and Advances received (-€1,370)
- Tangible fixed assets -€342
down €342 (-100.0%), from €342 to €0
- Receivables within one year -€73
down €73 (-4.7%), from €1,545 to €1,472
- Profit (loss) carried forward -€9,065
down €9,065 (-70.4%), from -€12,872 to -€21,938
- Other debts +€7,264
up €7,264 (+83.9%), from €8,656 to €15,921
- Trade debts +€2,404
up €2,404 (+2131.2%), from €113 to €2,517
- Advances received -€1,370
down €1,370 (-100.0%), from €1,370 to €0
- Gross operating margin -€7,713
down €7,713 (-8174.6%), from -€94 to -€7,807
- Other operating charges +€362
up €362 (+83.6%), from €433 to €796
- Depreciation -€358
down €358 (-51.1%), from €700 to €342
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 | €2,283 | €1,500 | -€784 | -34.3% |
| Fixed assets | 21/28 | €342 | €0 | -€342 | -100.0% |
| Tangible fixed assets | 22/27 | €342 | €0 | -€342 | -100.0% |
| Plant, machinery and equipment | 23 | €342 | €0 | -€342 | -100.0% |
| Current assets | 29/58 | €1,941 | €1,500 | -€441 | -22.7% |
| Amounts receivable within one year | 40/41 | €1,545 | €1,472 | -€73 | -4.7% |
| Other amounts receivable | 41 | €1,545 | €1,472 | -€73 | -4.7% |
| Cash at bank and in hand | 54/58 | €396 | €28 | -€368 | -93.0% |
| Total equity and liabilities | 10/49 | €2,283 | €1,500 | -€784 | -34.3% |
| Equity | 10/15 | -€7,872 | -€16,938 | -€9,065 | -115.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,872 | -€21,938 | -€9,065 | -70.4% |
| Amounts payable | 17/49 | €10,156 | €18,438 | +€8,282 | +81.5% |
| Amounts payable within one year | 42/48 | €10,156 | €18,438 | +€8,282 | +81.5% |
| Trade debts | 44 | €113 | €2,517 | +€2,404 | +2131.2% |
| Suppliers | 440/4 | €113 | €2,517 | +€2,404 | +2131.2% |
| Advances received on contracts in progress | 46 | €1,370 | €0 | -€1,370 | -100.0% |
| Taxes, remuneration and social security | 45 | €17 | €0 | -€17 | -100.0% |
| Taxes | 450/3 | €17 | €0 | -€17 | -100.0% |
| Other amounts payable | 47/48 | €8,656 | €15,921 | +€7,264 | +83.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €700 | €342 | -€358 | -51.1% |
| Other operating charges | 640/8 | €433 | €796 | +€362 | +83.6% |
| Gross operating margin | 9900 | -€94 | -€7,807 | -€7,713 | -8174.6% |
| Operating profit (loss) | 9901 | -€1,228 | -€8,945 | -€7,718 | -628.6% |
| Financial charges | 65/66B | €118 | €120 | +€2 | +1.5% |
| Recurring financial charges | 65 | €118 | €120 | +€2 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,346 | -€9,065 | -€7,719 | -573.5% |
| Profit (loss) for the period | 9904 | -€1,346 | -€9,065 | -€7,719 | -573.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,346 | -€9,065 | -€7,719 | -573.5% |
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 8 October 2026 via checked.be.