SERrey Consulting: 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.
SERrey Consulting
Largest movements
- Receivables within one year -€79,425
down €79,425 (-92.4%), from €85,931 to €6,506
of which Other amounts receivable: -€82,251
- Receivables after one year +€75,500
up €75,500 (+132%), from €57,265 to €132,765
- Cash -€3,453
down €3,453 (-44.4%), from €7,778 to €4,325
mainly Receivables after one year (-€75,500) and Net result for the year (-€10,531)
- Deferred charges and accrued income +€1,644
up €1,644 (+10,430%), from €16 to €1,660
- Profit (loss) carried forward -€10,531
down €10,531 (-59.4%), from -€17,724 to -€28,254
- Other debts +€3,378
up €3,378 (+4.3%), from €78,790 to €82,168
- Financial charges -€5,475
down €5,475 (-93.4%), from €5,863 to €388
- Gross operating margin +€1,636
up €1,636 (+14.5%), from -€11,288 to -€9,652
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 | €152,043 | €145,946 | -€6,097 | -4.0% |
| Fixed assets | 21/28 | €1,054 | €690 | -€363 | -34.5% |
| Tangible fixed assets | 22/27 | €1,054 | €690 | -€363 | -34.5% |
| Furniture and vehicles | 24 | €1,054 | €690 | -€363 | -34.5% |
| Current assets | 29/58 | €150,990 | €145,256 | -€5,734 | -3.8% |
| Amounts receivable after more than one year | 29 | €57,265 | €132,765 | +€75,500 | +132% |
| Other amounts receivable | 291 | €57,265 | €132,765 | +€75,500 | +132% |
| Amounts receivable within one year | 40/41 | €85,931 | €6,506 | -€79,425 | -92.4% |
| Trade receivables | 40 | €0 | €2,827 | +€2,827 | |
| Other amounts receivable | 41 | €85,931 | €3,679 | -€82,251 | -95.7% |
| Cash at bank and in hand | 54/58 | €7,778 | €4,325 | -€3,453 | -44.4% |
| Deferred charges and accrued income | 490/1 | €16 | €1,660 | +€1,644 | +10,430% |
| Total equity and liabilities | 10/49 | €152,043 | €145,946 | -€6,097 | -4.0% |
| Equity | 10/15 | €72,821 | €62,290 | -€10,531 | -14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €71,945 | €71,945 | = | 0.0% |
| Distributable reserves | 133 | €71,945 | €71,945 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,724 | -€28,254 | -€10,531 | -59.4% |
| Amounts payable | 17/49 | €79,222 | €83,656 | +€4,434 | +5.6% |
| Amounts payable within one year | 42/48 | €79,222 | €82,488 | +€3,266 | +4.1% |
| Trade debts | 44 | €432 | €320 | -€112 | -26.0% |
| Suppliers | 440/4 | €432 | €320 | -€112 | -26.0% |
| Other amounts payable | 47/48 | €78,790 | €82,168 | +€3,378 | +4.3% |
| Accrued charges and deferred income | 492/3 | €0 | €1,168 | +€1,168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €363 | €363 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€11,288 | -€9,652 | +€1,636 | +14.5% |
| Operating profit (loss) | 9901 | -€12,039 | -€10,416 | +€1,623 | +13.5% |
| Financial income | 75/76B | €176 | €273 | +€97 | +55.3% |
| Recurring financial income | 75 | €176 | €273 | +€97 | +55.3% |
| Financial charges | 65/66B | €5,863 | €388 | -€5,475 | -93.4% |
| Recurring financial charges | 65 | €5,863 | €388 | -€5,475 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,726 | -€10,531 | +€7,195 | +40.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€17,726 | -€10,531 | +€7,195 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,726 | -€10,531 | +€7,195 | +40.6% |
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.