Sessorium: 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.
Sessorium
Largest movements
- Cash -€23,755
down €23,755 (-50.7%), from €46,893 to €23,138
mainly Trade debts (-€37,080) and Debts after one year (-€14,922)
- Tangible fixed assets -€9,140
down €9,140 (-49.0%), from €18,655 to €9,515
- Receivables within one year +€7,059
up €7,059 (+762%), from €926 to €7,985
of which Other amounts receivable: +€4,038
- Stocks and contracts -€3,893
down €3,893 (-43.7%), from €8,917 to €5,024
- Trade debts -€37,080
down €37,080 (-40.0%), from €92,652 to €55,572
- Profit (loss) carried forward +€16,331
up €16,331 (+16.0%), from -€102,286 to -€85,955
- Debts after one year -€14,922
down €14,922 (-34.0%), from €43,946 to €29,024
- Tax, wage and social debts +€5,807
up €5,807 (+25.4%), from €22,826 to €28,633
of which Taxes: +€3,278
- Gross operating margin +€63,924
up €63,924 (+84.3%), from €75,786 to €139,710
- Staff costs +€5,825
up €5,825 (+4.6%), from €125,345 to €131,169
- Depreciation -€1,656
down €1,656 (-15.3%), from €10,795 to €9,140
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 | €81,780 | €52,196 | -€29,584 | -36.2% |
| Fixed assets | 21/28 | €21,655 | €12,515 | -€9,140 | -42.2% |
| Tangible fixed assets | 22/27 | €18,655 | €9,515 | -€9,140 | -49.0% |
| Plant, machinery and equipment | 23 | €18,655 | €9,515 | -€9,140 | -49.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €60,126 | €39,681 | -€20,445 | -34.0% |
| Stocks and contracts in progress | 3 | €8,917 | €5,024 | -€3,893 | -43.7% |
| Stocks | 30/36 | €8,917 | €5,024 | -€3,893 | -43.7% |
| Amounts receivable within one year | 40/41 | €926 | €7,985 | +€7,059 | +762% |
| Trade receivables | 40 | €208 | €3,229 | +€3,020 | +1,451% |
| Other amounts receivable | 41 | €718 | €4,756 | +€4,038 | +563% |
| Cash at bank and in hand | 54/58 | €46,893 | €23,138 | -€23,755 | -50.7% |
| Deferred charges and accrued income | 490/1 | €3,389 | €3,534 | +€144 | +4.3% |
| Total equity and liabilities | 10/49 | €81,780 | €52,196 | -€29,584 | -36.2% |
| Equity | 10/15 | -€92,286 | -€75,955 | +€16,331 | +17.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,286 | -€85,955 | +€16,331 | +16.0% |
| Amounts payable | 17/49 | €174,066 | €128,151 | -€45,915 | -26.4% |
| Amounts payable after more than one year | 17 | €43,946 | €29,024 | -€14,922 | -34.0% |
| Financial debts | 170/4 | €43,946 | €29,024 | -€14,922 | -34.0% |
| Amounts payable within one year | 42/48 | €130,120 | €99,127 | -€30,993 | -23.8% |
| Current portion of amounts payable after more than one year | 42 | €14,432 | €14,922 | +€491 | +3.4% |
| Trade debts | 44 | €92,652 | €55,572 | -€37,080 | -40.0% |
| Suppliers | 440/4 | €92,652 | €55,572 | -€37,080 | -40.0% |
| Taxes, remuneration and social security | 45 | €22,826 | €28,633 | +€5,807 | +25.4% |
| Taxes | 450/3 | €8,307 | €11,585 | +€3,278 | +39.5% |
| Remuneration and social security | 454/9 | €14,518 | €17,048 | +€2,529 | +17.4% |
| Other amounts payable | 47/48 | €211 | €0 | -€211 | -100% |
| Remuneration, social security and pensions | 62 | €125,345 | €131,169 | +€5,825 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,795 | €9,140 | -€1,656 | -15.3% |
| Other operating charges | 640/8 | €1,911 | €1,273 | -€638 | -33.4% |
| Gross operating margin | 9900 | €75,786 | €139,710 | +€63,924 | +84.3% |
| Operating profit (loss) | 9901 | -€62,265 | -€1,872 | +€60,393 | +97.0% |
| Financial charges | 65/66B | €2,953 | €1,797 | -€1,156 | -39.2% |
| Recurring financial charges | 65 | €2,953 | €1,797 | -€1,156 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | -€65,218 | -€3,669 | +€61,549 | +94.4% |
| Profit (loss) for the period | 9904 | -€65,218 | -€3,669 | +€61,549 | +94.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,218 | -€3,669 | +€61,549 | +94.4% |
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 15 October 2026 via checked.be.