SEVA 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.
SEVA Consulting
Largest movements
- Receivables within one year -€17,995
down €17,995 (-63.9%), from €28,177 to €10,183
of which Trade receivables: -€17,856
- Cash -€7,583
down €7,583 (-87.1%), from €8,704 to €1,121
mainly Net result for the year (-€14,244) and Tax, wage and social debts (-€11,128)
- Tangible fixed assets -€1,375
down €1,375 (-55.2%), from €2,492 to €1,117
- Profit (loss) carried forward -€14,244
down €14,244, from €11,984 to -€2,260
- Tax, wage and social debts -€11,128
down €11,128 (-76.1%), from €14,628 to €3,500
of which Remuneration and social security: -€6,420
- Trade debts -€1,581
down €1,581 (-33.6%), from €4,702 to €3,121
- Turnover +€56,115
new in 2025: €56,115
- Purchases and services +€33,684
new in 2025: €33,684
- Staff costs +€12,622
up €12,622 (+54.6%), from €23,123 to €35,745
- Gross operating margin -€11,324
down €11,324 (-31.6%), from €35,844 to €24,520
- Taxes -€3,219
down €3,219 (-78.5%), from €4,099 to €880
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 | €39,374 | €12,421 | -€26,953 | -68.5% |
| Fixed assets | 21/28 | €2,492 | €1,117 | -€1,375 | -55.2% |
| Tangible fixed assets | 22/27 | €2,492 | €1,117 | -€1,375 | -55.2% |
| Furniture and vehicles | 24 | €2,492 | €1,117 | -€1,375 | -55.2% |
| Current assets | 29/58 | €36,882 | €11,304 | -€25,578 | -69.4% |
| Amounts receivable within one year | 40/41 | €28,177 | €10,183 | -€17,995 | -63.9% |
| Trade receivables | 40 | €17,856 | - | -€17,856 | |
| Other amounts receivable | 41 | €10,322 | €10,183 | -€139 | -1.3% |
| Cash at bank and in hand | 54/58 | €8,704 | €1,121 | -€7,583 | -87.1% |
| Total equity and liabilities | 10/49 | €39,374 | €12,421 | -€26,953 | -68.5% |
| Equity | 10/15 | €20,044 | €5,800 | -€14,244 | -71.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,984 | -€2,260 | -€14,244 | |
| Amounts payable | 17/49 | €19,330 | €6,621 | -€12,709 | -65.7% |
| Amounts payable within one year | 42/48 | €19,330 | €6,621 | -€12,709 | -65.7% |
| Trade debts | 44 | €4,702 | €3,121 | -€1,581 | -33.6% |
| Suppliers | 440/4 | €4,702 | €3,121 | -€1,581 | -33.6% |
| Taxes, remuneration and social security | 45 | €14,628 | €3,500 | -€11,128 | -76.1% |
| Taxes | 450/3 | €8,208 | €3,500 | -€4,708 | -57.4% |
| Remuneration and social security | 454/9 | €6,420 | - | -€6,420 | |
| Turnover | 70 | - | €56,115 | +€56,115 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €33,684 | +€33,684 | |
| Remuneration, social security and pensions | 62 | €23,123 | €35,745 | +€12,622 | +54.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,827 | €1,173 | -€1,655 | -58.5% |
| Other operating charges | 640/8 | €511 | €216 | -€295 | -57.7% |
| Gross operating margin | 9900 | €35,844 | €24,520 | -€11,324 | -31.6% |
| Operating profit (loss) | 9901 | €9,382 | -€12,614 | -€21,996 | |
| Financial charges | 65/66B | €158 | €750 | +€592 | +375.4% |
| Recurring financial charges | 65 | €158 | €750 | +€592 | +375.4% |
| Profit (loss) for the period before taxes | 9903 | €9,224 | -€13,364 | -€22,588 | |
| Income taxes | 67/77 | €4,099 | €880 | -€3,219 | -78.5% |
| Profit (loss) for the period | 9904 | €5,125 | -€14,244 | -€19,369 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,125 | -€14,244 | -€19,369 |
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 12 October 2026 via checked.be.