SEVEN 7: 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.
SEVEN 7
Largest movements
- Cash +€25,301
up €25,301 (+407.2%), from €6,214 to €31,514
mainly Net result for the year (+€24,962) and Tax, wage and social debts (+€10,718)
- Receivables within one year +€12,275
up €12,275 (+842.6%), from €1,457 to €13,732
of which Trade receivables: +€13,732
- Tangible fixed assets -€7,607
down €7,607 (-53.7%), from €14,160 to €6,553
of which Furniture and vehicles: -€6,946
- Deferred charges and accrued income +€847
up €847 (+1767.2%), from €48 to €895
- Profit (loss) carried forward +€24,962
up €24,962 (+3660.3%), from €682 to €25,644
- Tax, wage and social debts +€10,718
up €10,718 (+155.3%), from €6,903 to €17,621
of which Taxes: +€11,718
- Other debts -€4,164
down €4,164 (-80.8%), from €5,151 to €987
- Trade debts -€700
down €700 (-64.7%), from €1,082 to €382
- Gross operating margin +€37,007
up €37,007 (+439.6%), from €8,418 to €45,424
- Taxes +€11,362
up €11,362 (+1432.4%), from €793 to €12,155
- Other operating charges -€858
down €858 (-69.7%), from €1,231 to €373
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 | €21,879 | €52,694 | +€30,816 | +140.8% |
| Fixed assets | 21/28 | €14,160 | €6,553 | -€7,607 | -53.7% |
| Tangible fixed assets | 22/27 | €14,160 | €6,553 | -€7,607 | -53.7% |
| Plant, machinery and equipment | 23 | €2,164 | €1,502 | -€662 | -30.6% |
| Furniture and vehicles | 24 | €11,997 | €5,051 | -€6,946 | -57.9% |
| Current assets | 29/58 | €7,718 | €46,141 | +€38,423 | +497.8% |
| Amounts receivable within one year | 40/41 | €1,457 | €13,732 | +€12,275 | +842.6% |
| Trade receivables | 40 | - | €13,732 | +€13,732 | |
| Other amounts receivable | 41 | €1,457 | - | -€1,457 | |
| Cash at bank and in hand | 54/58 | €6,214 | €31,514 | +€25,301 | +407.2% |
| Deferred charges and accrued income | 490/1 | €48 | €895 | +€847 | +1767.2% |
| Total equity and liabilities | 10/49 | €21,879 | €52,694 | +€30,816 | +140.8% |
| Equity | 10/15 | €8,742 | €33,704 | +€24,962 | +285.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| 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 | €682 | €25,644 | +€24,962 | +3660.3% |
| Amounts payable | 17/49 | €13,137 | €18,990 | +€5,854 | +44.6% |
| Amounts payable within one year | 42/48 | €13,137 | €18,990 | +€5,854 | +44.6% |
| Trade debts | 44 | €1,082 | €382 | -€700 | -64.7% |
| Suppliers | 440/4 | €1,082 | €382 | -€700 | -64.7% |
| Taxes, remuneration and social security | 45 | €6,903 | €17,621 | +€10,718 | +155.3% |
| Taxes | 450/3 | €5,903 | €17,621 | +€11,718 | +198.5% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €5,151 | €987 | -€4,164 | -80.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,774 | €7,607 | -€167 | -2.1% |
| Other operating charges | 640/8 | €1,231 | €373 | -€858 | -69.7% |
| Non-recurring operating charges | 66A | - | €86 | +€86 | |
| Gross operating margin | 9900 | €8,418 | €45,424 | +€37,007 | +439.6% |
| Operating profit (loss) | 9901 | -€587 | €37,359 | +€37,946 | |
| Financial charges | 65/66B | €199 | €242 | +€42 | +21.3% |
| Recurring financial charges | 65 | €199 | €242 | +€42 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | -€786 | €37,117 | +€37,904 | |
| Income taxes | 67/77 | €793 | €12,155 | +€11,362 | +1432.4% |
| Profit (loss) for the period | 9904 | -€1,580 | €24,962 | +€26,542 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,580 | €24,962 | +€26,542 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.