SEROLEKTRIC: 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.
SEROLEKTRIC
Largest movements
- Receivables after one year +€18,000
new in 2025: €18,000
- Receivables within one year -€9,720
down €9,720 (-30.8%), from €31,548 to €21,828
of which Other amounts receivable: -€14,850
- Cash -€4,473
no longer reported in 2025 (was €4,473)
mainly Receivables after one year (-€18,000) and Tax, wage and social debts (-€2,606)
- Stocks and contracts +€2,200
new in 2025: €2,200
- Deferred charges and accrued income -€531
no longer reported in 2025 (was €531)
- Short-term financial debts +€3,292
new in 2025: €3,292
- Profit (loss) carried forward +€2,936
up €2,936 (+21.8%), from €13,471 to €16,407
- Tax, wage and social debts -€2,606
down €2,606 (-42.3%), from €6,155 to €3,549
- Trade debts +€1,238
up €1,238 (+8.6%), from €14,353 to €15,591
- Gross operating margin +€6,896
up €6,896, from -€292 to €6,604
- Financial charges +€1,466
up €1,466 (+297%), from €494 to €1,960
- Taxes +€472
up €472 (+76.1%), from €621 to €1,093
- Financial income +€394
up €394 (+5,974%), from €7 to €401
- Other operating charges +€307
up €307 (+74.5%), from €413 to €720
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 | €36,873 | €42,055 | +€5,181 | +14.1% |
| Fixed assets | 21/28 | €322 | €27 | -€295 | -91.7% |
| Tangible fixed assets | 22/27 | €322 | €27 | -€295 | -91.7% |
| Plant, machinery and equipment | 23 | €322 | €27 | -€295 | -91.7% |
| Current assets | 29/58 | €36,551 | €42,028 | +€5,477 | +15.0% |
| Amounts receivable after more than one year | 29 | - | €18,000 | +€18,000 | |
| Other amounts receivable | 291 | - | €18,000 | +€18,000 | |
| Stocks and contracts in progress | 3 | - | €2,200 | +€2,200 | |
| Stocks | 30/36 | - | €2,200 | +€2,200 | |
| Amounts receivable within one year | 40/41 | €31,548 | €21,828 | -€9,720 | -30.8% |
| Trade receivables | 40 | €16,548 | €21,678 | +€5,130 | +31.0% |
| Other amounts receivable | 41 | €15,000 | €150 | -€14,850 | -99.0% |
| Cash at bank and in hand | 54/58 | €4,473 | - | -€4,473 | |
| Deferred charges and accrued income | 490/1 | €531 | - | -€531 | |
| Total equity and liabilities | 10/49 | €36,873 | €42,055 | +€5,181 | +14.1% |
| Equity | 10/15 | €15,971 | €18,907 | +€2,936 | +18.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,471 | €16,407 | +€2,936 | +21.8% |
| Amounts payable | 17/49 | €20,902 | €23,147 | +€2,245 | +10.7% |
| Amounts payable within one year | 42/48 | €20,902 | €23,147 | +€2,245 | +10.7% |
| Financial debts | 43 | - | €3,292 | +€3,292 | |
| Credit institutions | 430/8 | - | €3,292 | +€3,292 | |
| Trade debts | 44 | €14,353 | €15,591 | +€1,238 | +8.6% |
| Suppliers | 440/4 | €14,353 | €15,591 | +€1,238 | +8.6% |
| Taxes, remuneration and social security | 45 | €6,155 | €3,549 | -€2,606 | -42.3% |
| Taxes | 450/3 | €6,155 | €3,549 | -€2,606 | -42.3% |
| Other amounts payable | 47/48 | €394 | €715 | +€321 | +81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €295 | €295 | = | 0.0% |
| Other operating charges | 640/8 | €413 | €720 | +€307 | +74.5% |
| Gross operating margin | 9900 | -€292 | €6,604 | +€6,896 | |
| Operating profit (loss) | 9901 | -€1,000 | €5,588 | +€6,588 | |
| Financial income | 75/76B | €7 | €401 | +€394 | +5,974% |
| Recurring financial income | 75 | €7 | €401 | +€394 | +5,974% |
| Financial charges | 65/66B | €494 | €1,960 | +€1,466 | +297% |
| Recurring financial charges | 65 | €494 | €1,960 | +€1,466 | +297% |
| Profit (loss) for the period before taxes | 9903 | -€1,488 | €4,029 | +€5,517 | |
| Income taxes | 67/77 | €621 | €1,093 | +€472 | +76.1% |
| Profit (loss) for the period | 9904 | -€2,108 | €2,936 | +€5,045 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,108 | €2,936 | +€5,045 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.