SESTRA: what changed
Two fiscal 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.
SESTRA
Largest movements
- Stocks and contracts +€7,325
new in 2025: €7,325
- Tangible fixed assets +€6,176
up €6,176 (+6120.2%), from €101 to €6,277
of which Furniture and vehicles: +€3,730
- Cash +€4,181
up €4,181 (+50.8%), from €8,223 to €12,404
mainly Net result for the year (+€16,802) and Trade debts (+€12,072)
- Receivables within one year +€1,328
new in 2025: €1,328
- Deferred charges and accrued income +€942
new in 2025: €942
- Other debts -€18,114
down €18,114 (-62.4%), from €29,008 to €10,894
- Profit (loss) carried forward +€16,802
up €16,802 (+53.4%), from -€31,468 to -€14,667
- Trade debts +€12,072
up €12,072 (+2982.7%), from €405 to €12,477
- Tax, wage and social debts +€5,812
up €5,812 (+1530.2%), from €380 to €6,192
of which Remuneration and social security: +€5,379
- Current portion of long-term debt +€3,320
new in 2025: €3,320
- Gross operating margin -€11,290
down €11,290 (-30.0%), from €37,640 to €26,350
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.
Cash bridge derived
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 | €8,324 | €28,276 | +€19,952 | +239.7% |
| Fixed assets | 21/28 | €101 | €6,277 | +€6,176 | +6120.2% |
| Tangible fixed assets | 22/27 | €101 | €6,277 | +€6,176 | +6120.2% |
| Plant, machinery and equipment | 23 | - | €2,446 | +€2,446 | |
| Furniture and vehicles | 24 | €101 | €3,831 | +€3,730 | +3696.3% |
| Current assets | 29/58 | €8,223 | €21,999 | +€13,776 | +167.5% |
| Stocks and contracts in progress | 3 | - | €7,325 | +€7,325 | |
| Stocks | 30/36 | - | €7,325 | +€7,325 | |
| Amounts receivable within one year | 40/41 | - | €1,328 | +€1,328 | |
| Other amounts receivable | 41 | - | €1,328 | +€1,328 | |
| Cash at bank and in hand | 54/58 | €8,223 | €12,404 | +€4,181 | +50.8% |
| Deferred charges and accrued income | 490/1 | - | €942 | +€942 | |
| Total equity and liabilities | 10/49 | €8,324 | €28,276 | +€19,952 | +239.7% |
| Equity | 10/15 | -€21,468 | -€4,667 | +€16,802 | +78.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,468 | -€14,667 | +€16,802 | +53.4% |
| Amounts payable | 17/49 | €29,793 | €32,943 | +€3,150 | +10.6% |
| Amounts payable within one year | 42/48 | €29,793 | €32,882 | +€3,090 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | - | €3,320 | +€3,320 | |
| Trade debts | 44 | €405 | €12,477 | +€12,072 | +2982.7% |
| Suppliers | 440/4 | €405 | €12,477 | +€12,072 | +2982.7% |
| Taxes, remuneration and social security | 45 | €380 | €6,192 | +€5,812 | +1530.2% |
| Taxes | 450/3 | €380 | €813 | +€433 | +114.0% |
| Remuneration and social security | 454/9 | - | €5,379 | +€5,379 | |
| Other amounts payable | 47/48 | €29,008 | €10,894 | -€18,114 | -62.4% |
| Accrued charges and deferred income | 492/3 | - | €60 | +€60 | |
| Remuneration, social security and pensions | 62 | €7,063 | €7,319 | +€257 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €388 | €387 | -€1 | -0.1% |
| Other operating charges | 640/8 | €1,045 | €1,126 | +€81 | +7.7% |
| Gross operating margin | 9900 | €37,640 | €26,350 | -€11,290 | -30.0% |
| Operating profit (loss) | 9901 | €29,144 | €17,518 | -€11,627 | -39.9% |
| Financial income | 75/76B | - | €28 | +€28 | |
| Recurring financial income | 75 | - | €28 | +€28 | |
| Financial charges | 65/66B | €379 | €744 | +€365 | +96.3% |
| Recurring financial charges | 65 | €379 | €744 | +€365 | +96.3% |
| Profit (loss) for the period before taxes | 9903 | €28,765 | €16,802 | -€11,964 | -41.6% |
| Profit (loss) for the period | 9904 | €28,765 | €16,802 | -€11,964 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,765 | €16,802 | -€11,964 | -41.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.