Sève Design & Consult: 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.
Sève Design & Consult
Largest movements
- Receivables within one year +€117,432
up €117,432 (+953.5%), from €12,316 to €129,748
of which Trade receivables: +€97,648
- Current investments +€75,000
new in 2026: €75,000
- Reserves +€150,079
up €150,079 (+345.7%), from €43,410 to €193,490
- Tax, wage and social debts +€42,999
up €42,999 (+250.7%), from €17,150 to €60,149
- Other debts +€2,794
new in 2026: €2,794
- Gross operating margin +€140,147
up €140,147 (+254.4%), from €55,087 to €195,233
- Taxes +€32,671
up €32,671 (+294.9%), from €11,080 to €43,751
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,560 | €260,082 | +€196,522 | +309.2% |
| Fixed assets | 21/28 | €980 | €3,580 | +€2,601 | +265.5% |
| Tangible fixed assets | 22/27 | €980 | €3,580 | +€2,601 | +265.5% |
| Plant, machinery and equipment | 23 | €980 | €1,681 | +€701 | +71.6% |
| Furniture and vehicles | 24 | - | €1,900 | +€1,900 | |
| Current assets | 29/58 | €62,581 | €256,502 | +€193,921 | +309.9% |
| Amounts receivable within one year | 40/41 | €12,316 | €129,748 | +€117,432 | +953.5% |
| Trade receivables | 40 | €12,100 | €109,748 | +€97,648 | +807.0% |
| Other amounts receivable | 41 | €216 | €20,000 | +€19,784 | +9179.9% |
| Current investments | 50/53 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €50,265 | €51,367 | +€1,102 | +2.2% |
| Deferred charges and accrued income | 490/1 | - | €387 | +€387 | |
| Total equity and liabilities | 10/49 | €63,560 | €260,082 | +€196,522 | +309.2% |
| Equity | 10/15 | €46,410 | €196,490 | +€150,079 | +323.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €43,410 | €193,490 | +€150,079 | +345.7% |
| Distributable reserves | 133 | €43,410 | €193,490 | +€150,079 | +345.7% |
| Amounts payable | 17/49 | €17,150 | €63,592 | +€46,442 | +270.8% |
| Amounts payable within one year | 42/48 | €17,150 | €63,423 | +€46,273 | +269.8% |
| Trade debts | 44 | - | €480 | +€480 | |
| Suppliers | 440/4 | - | €480 | +€480 | |
| Taxes, remuneration and social security | 45 | €17,150 | €60,149 | +€42,999 | +250.7% |
| Taxes | 450/3 | €17,150 | €60,149 | +€42,999 | +250.7% |
| Other amounts payable | 47/48 | - | €2,794 | +€2,794 | |
| Accrued charges and deferred income | 492/3 | - | €169 | +€169 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129 | €810 | +€682 | +530.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €55,087 | €195,233 | +€140,147 | +254.4% |
| Operating profit (loss) | 9901 | €54,571 | €194,023 | +€139,452 | +255.5% |
| Financial income | 75/76B | €55 | €0 | -€55 | -100.0% |
| Recurring financial income | 75 | €55 | €0 | -€55 | -100.0% |
| Financial charges | 65/66B | €136 | €193 | +€56 | +41.4% |
| Recurring financial charges | 65 | €136 | €193 | +€56 | +41.4% |
| Profit (loss) for the period before taxes | 9903 | €54,490 | €193,830 | +€139,341 | +255.7% |
| Income taxes | 67/77 | €11,080 | €43,751 | +€32,671 | +294.9% |
| Profit (loss) for the period | 9904 | €43,410 | €150,079 | +€106,669 | +245.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,410 | €150,079 | +€106,669 | +245.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.