Seryna Group: 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.
Seryna Group
Largest movements
- Cash -€124,452
down €124,452 (-99.7%), from €124,806 to €353
mainly Receivables within one year (-€65,144) and Net result for the year (-€33,512)
- Receivables within one year +€65,144
up €65,144 (+65.0%), from €100,292 to €165,436
of which Trade receivables: +€65,267
- Deferred charges and accrued income -€3,821
down €3,821 (-86.4%), from €4,422 to €600
- Tangible fixed assets -€3,340
down €3,340 (-43.6%), from €7,666 to €4,326
- Profit (loss) carried forward -€33,512
down €33,512 (-25.8%), from €130,115 to €96,603
- Other debts -€17,875
down €17,875 (-21.9%), from €81,553 to €63,678
- Trade debts -€8,654
down €8,654 (-79.8%), from €10,847 to €2,193
- Tax, wage and social debts -€6,429
down €6,429 (-81.9%), from €7,850 to €1,422
- Gross operating margin -€48,406
down €48,406, from €44,234 to -€4,172
- Financial charges +€4,898
up €4,898 (+791%), from €619 to €5,518
- Financial income +€4,116
up €4,116 (+6,896%), from €60 to €4,176
- Taxes +€3,001
up €3,001 (+15.5%), from €19,419 to €22,420
- Other operating charges +€545
up €545 (+32.2%), from €1,694 to €2,239
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 | €237,185 | €170,716 | -€66,470 | -28.0% |
| Fixed assets | 21/28 | €7,666 | €4,326 | -€3,340 | -43.6% |
| Tangible fixed assets | 22/27 | €7,666 | €4,326 | -€3,340 | -43.6% |
| Furniture and vehicles | 24 | €7,666 | €4,326 | -€3,340 | -43.6% |
| Current assets | 29/58 | €229,519 | €166,389 | -€63,130 | -27.5% |
| Amounts receivable within one year | 40/41 | €100,292 | €165,436 | +€65,144 | +65.0% |
| Trade receivables | 40 | €82,307 | €147,573 | +€65,267 | +79.3% |
| Other amounts receivable | 41 | €17,985 | €17,863 | -€123 | -0.7% |
| Cash at bank and in hand | 54/58 | €124,806 | €353 | -€124,452 | -99.7% |
| Deferred charges and accrued income | 490/1 | €4,422 | €600 | -€3,821 | -86.4% |
| Total equity and liabilities | 10/49 | €237,185 | €170,716 | -€66,470 | -28.0% |
| Equity | 10/15 | €130,215 | €96,703 | -€33,512 | -25.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,115 | €96,603 | -€33,512 | -25.8% |
| Amounts payable | 17/49 | €106,970 | €74,012 | -€32,958 | -30.8% |
| Amounts payable within one year | 42/48 | €100,250 | €67,292 | -€32,958 | -32.9% |
| Trade debts | 44 | €10,847 | €2,193 | -€8,654 | -79.8% |
| Suppliers | 440/4 | €10,847 | €2,193 | -€8,654 | -79.8% |
| Taxes, remuneration and social security | 45 | €7,850 | €1,422 | -€6,429 | -81.9% |
| Taxes | 450/3 | €7,850 | €1,422 | -€6,429 | -81.9% |
| Other amounts payable | 47/48 | €81,553 | €63,678 | -€17,875 | -21.9% |
| Accrued charges and deferred income | 492/3 | €6,720 | €6,720 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,340 | €3,340 | = | 0.0% |
| Other operating charges | 640/8 | €1,694 | €2,239 | +€545 | +32.2% |
| Non-recurring operating charges | 66A | €6,983 | - | -€6,983 | |
| Gross operating margin | 9900 | €44,234 | -€4,172 | -€48,406 | |
| Operating profit (loss) | 9901 | €32,217 | -€9,751 | -€41,968 | |
| Financial income | 75/76B | €60 | €4,176 | +€4,116 | +6,896% |
| Recurring financial income | 75 | €60 | €4,176 | +€4,116 | +6,896% |
| Financial charges | 65/66B | €619 | €5,518 | +€4,898 | +791% |
| Recurring financial charges | 65 | €619 | €5,518 | +€4,898 | +791% |
| Profit (loss) for the period before taxes | 9903 | €31,657 | -€11,093 | -€42,750 | |
| Income taxes | 67/77 | €19,419 | €22,420 | +€3,001 | +15.5% |
| Profit (loss) for the period | 9904 | €12,238 | -€33,512 | -€45,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,238 | -€33,512 | -€45,750 |
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 21 October 2026 via checked.be.