SEVAL SPRL: 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.
SEVAL SPRL
Largest movements
- Cash +€21,155
up €21,155 (+17.7%), from €119,416 to €140,572
mainly Other debts (+€42,304) and Net result for the year (+€22,219)
- Tangible fixed assets -€9,389
down €9,389 (-20.8%), from €45,111 to €35,722
- Other debts +€42,304
up €42,304 (+1078.0%), from €3,924 to €46,228
- Reserves -€17,781
down €17,781 (-17.6%), from €100,857 to €83,076
of which Distributable reserves: -€17,781
- Tax, wage and social debts -€13,288
down €13,288 (-90.6%), from €14,674 to €1,386
- Gross operating margin -€4,110
down €4,110 (-8.4%), from €49,215 to €45,106
- Depreciation +€3,985
up €3,985 (+61.1%), from €6,525 to €10,511
- Taxes -€3,288
down €3,288 (-22.7%), from €14,484 to €11,196
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 | €165,979 | €176,294 | +€10,315 | +6.2% |
| Fixed assets | 21/28 | €45,111 | €35,722 | -€9,389 | -20.8% |
| Tangible fixed assets | 22/27 | €45,111 | €35,722 | -€9,389 | -20.8% |
| Furniture and vehicles | 24 | €45,111 | €35,722 | -€9,389 | -20.8% |
| Current assets | 29/58 | €120,868 | €140,572 | +€19,704 | +16.3% |
| Amounts receivable within one year | 40/41 | €1,452 | - | -€1,452 | |
| Trade receivables | 40 | €1,452 | - | -€1,452 | |
| Cash at bank and in hand | 54/58 | €119,416 | €140,572 | +€21,155 | +17.7% |
| Total equity and liabilities | 10/49 | €165,979 | €176,294 | +€10,315 | +6.2% |
| Equity | 10/15 | €146,328 | €128,547 | -€17,781 | -12.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100,857 | €83,076 | -€17,781 | -17.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €98,997 | €81,216 | -€17,781 | -18.0% |
| Profit (loss) carried forward | 14 | €39,272 | €39,272 | = | 0.0% |
| Amounts payable | 17/49 | €19,651 | €47,747 | +€28,096 | +143.0% |
| Amounts payable within one year | 42/48 | €19,651 | €47,747 | +€28,096 | +143.0% |
| Trade debts | 44 | €1,053 | €132 | -€920 | -87.4% |
| Suppliers | 440/4 | €1,053 | €132 | -€920 | -87.4% |
| Taxes, remuneration and social security | 45 | €14,674 | €1,386 | -€13,288 | -90.6% |
| Taxes | 450/3 | €14,674 | €1,386 | -€13,288 | -90.6% |
| Other amounts payable | 47/48 | €3,924 | €46,228 | +€42,304 | +1078.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,525 | €10,511 | +€3,985 | +61.1% |
| Other operating charges | 640/8 | €709 | €942 | +€233 | +32.8% |
| Gross operating margin | 9900 | €49,215 | €45,106 | -€4,110 | -8.4% |
| Operating profit (loss) | 9901 | €41,981 | €33,653 | -€8,328 | -19.8% |
| Financial income | 75/76B | €197 | - | -€197 | |
| Recurring financial income | 75 | €197 | - | -€197 | |
| Financial charges | 65/66B | €30 | €238 | +€208 | +693.4% |
| Recurring financial charges | 65 | €30 | €238 | +€208 | +693.4% |
| Profit (loss) for the period before taxes | 9903 | €42,148 | €33,415 | -€8,733 | -20.7% |
| Income taxes | 67/77 | €14,484 | €11,196 | -€3,288 | -22.7% |
| Profit (loss) for the period | 9904 | €27,664 | €22,219 | -€5,445 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,664 | €22,219 | -€5,445 | -19.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.