SEROMIS: 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.
SEROMIS
Largest movements
- Current investments +€180,000
new in 2025: €180,000
- Cash -€101,132
down €101,132 (-21.2%), from €476,045 to €374,912
mainly Current investments (-€180,000) and Investment in fixed assets (net) (-€6,506)
- Tangible fixed assets -€7,475
down €7,475 (-17.3%), from €43,123 to €35,648
of which Furniture and vehicles: -€6,935
- Reserves +€69,900
up €69,900 (+16.5%), from €423,280 to €493,180
- Gross operating margin +€8,501
up €8,501 (+8.3%), from €102,389 to €110,890
- Taxes +€2,667
up €2,667 (+11.2%), from €23,901 to €26,567
- Financial income +€1,357
up €1,357 (+128%), from €1,058 to €2,414
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 | €557,381 | €632,089 | +€74,708 | +13.4% |
| Fixed assets | 21/28 | €43,123 | €35,648 | -€7,475 | -17.3% |
| Tangible fixed assets | 22/27 | €43,123 | €35,648 | -€7,475 | -17.3% |
| Furniture and vehicles | 24 | €40,083 | €33,148 | -€6,935 | -17.3% |
| Other tangible fixed assets | 26 | €3,039 | €2,499 | -€540 | -17.8% |
| Current assets | 29/58 | €514,258 | €596,441 | +€82,183 | +16.0% |
| Amounts receivable within one year | 40/41 | €36,759 | €39,998 | +€3,239 | +8.8% |
| Trade receivables | 40 | €36,754 | €39,993 | +€3,239 | +8.8% |
| Other amounts receivable | 41 | €5 | €5 | -€0 | -5.2% |
| Current investments | 50/53 | - | €180,000 | +€180,000 | |
| Cash at bank and in hand | 54/58 | €476,045 | €374,912 | -€101,132 | -21.2% |
| Deferred charges and accrued income | 490/1 | €1,455 | €1,531 | +€76 | +5.2% |
| Total equity and liabilities | 10/49 | €557,381 | €632,089 | +€74,708 | +13.4% |
| Equity | 10/15 | €469,385 | €539,287 | +€69,903 | +14.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €423,280 | €493,180 | +€69,900 | +16.5% |
| Distributable reserves | 133 | €423,280 | €493,180 | +€69,900 | +16.5% |
| Profit (loss) carried forward | 14 | €39,905 | €39,907 | +€3 | 0.0% |
| Amounts payable | 17/49 | €87,996 | €92,802 | +€4,805 | +5.5% |
| Amounts payable within one year | 42/48 | €87,379 | €88,575 | +€1,196 | +1.4% |
| Trade debts | 44 | €1,038 | €2,276 | +€1,239 | +119% |
| Suppliers | 440/4 | €1,038 | €2,276 | +€1,239 | +119% |
| Taxes, remuneration and social security | 45 | €11,314 | €13,649 | +€2,335 | +20.6% |
| Taxes | 450/3 | €11,314 | €11,649 | +€335 | +3.0% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €75,027 | €72,650 | -€2,377 | -3.2% |
| Accrued charges and deferred income | 492/3 | €617 | €4,227 | +€3,609 | +585% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,863 | €13,981 | +€118 | +0.9% |
| Other operating charges | 640/8 | €177 | €166 | -€11 | -6.0% |
| Gross operating margin | 9900 | €102,389 | €110,890 | +€8,501 | +8.3% |
| Operating profit (loss) | 9901 | €88,350 | €96,743 | +€8,393 | +9.5% |
| Financial income | 75/76B | €1,058 | €2,414 | +€1,357 | +128% |
| Recurring financial income | 75 | €1,058 | €2,414 | +€1,357 | +128% |
| Financial charges | 65/66B | €2,434 | €2,687 | +€253 | +10.4% |
| Recurring financial charges | 65 | €2,434 | €2,323 | -€111 | -4.6% |
| Non-recurring financial charges | 66B | - | €364 | +€364 | |
| Profit (loss) for the period before taxes | 9903 | €86,973 | €96,470 | +€9,497 | +10.9% |
| Income taxes | 67/77 | €23,901 | €26,567 | +€2,667 | +11.2% |
| Profit (loss) for the period | 9904 | €63,072 | €69,903 | +€6,830 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,072 | €69,903 | +€6,830 | +10.8% |
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 30 October 2026 via checked.be.