SERKOMANS: 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.
SERKOMANS
Largest movements
- Cash +€12
up €12 (+92.2%), from €13 to €26
mainly Other debts (+€65)
- Other debts +€65
up €65 (+3.0%), from €2,179 to €2,244
- Profit (loss) carried forward -€53
down €53 (-0.6%), from -€8,365 to -€8,418
- Financial charges +€6
up €6 (+13.7%), from €46 to €53
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.
Derived cash bridge
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 | €13 | €26 | +€12 | +92.2% |
| Current assets | 29/58 | €13 | €26 | +€12 | +92.2% |
| Cash at bank and in hand | 54/58 | €13 | €26 | +€12 | +92.2% |
| Total equity and liabilities | 10/49 | €13 | €26 | +€12 | +92.2% |
| Equity | 10/15 | -€2,165 | -€2,218 | -€53 | -2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,365 | -€8,418 | -€53 | -0.6% |
| Amounts payable | 17/49 | €2,179 | €2,244 | +€65 | +3.0% |
| Amounts payable within one year | 42/48 | €2,179 | €2,244 | +€65 | +3.0% |
| Other amounts payable | 47/48 | €2,179 | €2,244 | +€65 | +3.0% |
| Financial charges | 65/66B | €46 | €53 | +€6 | +13.7% |
| Recurring financial charges | 65 | €46 | €53 | +€6 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | -€46 | -€53 | -€6 | -13.7% |
| Profit (loss) for the period | 9904 | -€46 | -€53 | -€6 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€46 | -€53 | -€6 | -13.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.