Serris Management: 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.
Serris Management
Largest movements
- Cash -€4
down €4 (-33.3%), from €12 to €8
mainly Net result for the year (-€1,066)
- Profit (loss) carried forward -€1,066
down €1,066 (-27.0%), from -€3,947 to -€5,013
- Other debts +€921
up €921 (+31.3%), from €2,945 to €3,866
- Trade debts +€141
up €141 (+13.9%), from €1,013 to €1,154
- Other operating charges +€279
new in 2025: €279
- Gross operating margin +€56
up €56 (+7.4%), from -€761 to -€705
- Purchases and services -€56
down €56 (-7.4%), from €761 to €705
- Financial charges +€53
up €53 (+183%), from €29 to €82
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 | €12 | €8 | -€4 | -33.3% |
| Current assets | 29/58 | €12 | €8 | -€4 | -33.3% |
| Cash at bank and in hand | 54/58 | €12 | €8 | -€4 | -33.3% |
| Total equity and liabilities | 10/49 | €12 | €8 | -€4 | -33.3% |
| Equity | 10/15 | -€3,946 | -€5,012 | -€1,066 | -27.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,947 | -€5,013 | -€1,066 | -27.0% |
| Amounts payable | 17/49 | €3,958 | €5,020 | +€1,062 | +26.8% |
| Amounts payable within one year | 42/48 | €3,958 | €5,020 | +€1,062 | +26.8% |
| Trade debts | 44 | €1,013 | €1,154 | +€141 | +13.9% |
| Suppliers | 440/4 | €1,013 | €1,154 | +€141 | +13.9% |
| Other amounts payable | 47/48 | €2,945 | €3,866 | +€921 | +31.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €761 | €705 | -€56 | -7.4% |
| Other operating charges | 640/8 | - | €279 | +€279 | |
| Gross operating margin | 9900 | -€761 | -€705 | +€56 | +7.4% |
| Operating profit (loss) | 9901 | -€761 | -€984 | -€223 | -29.3% |
| Financial charges | 65/66B | €29 | €82 | +€53 | +183% |
| Recurring financial charges | 65 | €29 | €82 | +€53 | +183% |
| Profit (loss) for the period before taxes | 9903 | -€790 | -€1,066 | -€276 | -34.9% |
| Profit (loss) for the period | 9904 | -€790 | -€1,066 | -€276 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€790 | -€1,066 | -€276 | -34.9% |
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.