SEVEN 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.
SEVEN CONSULTING
Largest movements
- Tangible fixed assets -€15,645
down €15,645 (-13.1%), from €119,779 to €104,133
of which Land and buildings: -€13,911
- Receivables within one year +€7,493
up €7,493 (+19.3%), from €38,852 to €46,344
- Deferred charges and accrued income +€2,649
up €2,649 (+34.2%), from €7,745 to €10,394
- Debts after one year -€16,840
down €16,840 (-17.4%), from €96,705 to €79,865
- Tax, wage and social debts +€6,237
up €6,237 (+41.5%), from €15,010 to €21,247
of which Remuneration and social security: +€4,200
- Trade debts +€3,609
up €3,609 (+113%), from €3,194 to €6,803
- Profit (loss) carried forward +€2,126
up €2,126 (+19.8%), from -€10,764 to -€8,638
- Gross operating margin +€13,548
up €13,548 (+79.5%), from €17,044 to €30,592
- Taxes +€1,293
up €1,293 (+324%), from €399 to €1,692
- Financial charges -€492
down €492 (-7.9%), from €6,270 to €5,778
of which Financial charges: -€486
- Depreciation -€332
down €332 (-1.8%), from €18,579 to €18,247
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.
Derived cash bridge
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 | €173,224 | €168,534 | -€4,690 | -2.7% |
| Fixed assets | 21/28 | €119,779 | €104,133 | -€15,645 | -13.1% |
| Tangible fixed assets | 22/27 | €119,779 | €104,133 | -€15,645 | -13.1% |
| Land and buildings | 22 | €103,666 | €89,755 | -€13,911 | -13.4% |
| Plant, machinery and equipment | 23 | €3,236 | €3,503 | +€267 | +8.2% |
| Furniture and vehicles | 24 | €12,876 | €10,876 | -€2,001 | -15.5% |
| Current assets | 29/58 | €53,445 | €64,401 | +€10,956 | +20.5% |
| Amounts receivable within one year | 40/41 | €38,852 | €46,344 | +€7,493 | +19.3% |
| Trade receivables | 40 | €38,852 | €46,344 | +€7,493 | +19.3% |
| Cash at bank and in hand | 54/58 | €6,848 | €7,662 | +€814 | +11.9% |
| Deferred charges and accrued income | 490/1 | €7,745 | €10,394 | +€2,649 | +34.2% |
| Total equity and liabilities | 10/49 | €173,224 | €168,534 | -€4,690 | -2.7% |
| Equity | 10/15 | €40,677 | €42,803 | +€2,126 | +5.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,241 | €45,241 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,548 | - | -€3,548 | |
| Reserves not available under the articles | 1311 | €3,548 | - | -€3,548 | |
| Tax-exempt reserves | 132 | €399 | €399 | = | 0.0% |
| Distributable reserves | 133 | €41,294 | €44,842 | +€3,548 | +8.6% |
| Profit (loss) carried forward | 14 | -€10,764 | -€8,638 | +€2,126 | +19.8% |
| Amounts payable | 17/49 | €132,547 | €125,732 | -€6,816 | -5.1% |
| Amounts payable after more than one year | 17 | €96,705 | €79,865 | -€16,840 | -17.4% |
| Financial debts | 170/4 | €96,705 | €79,865 | -€16,840 | -17.4% |
| Amounts payable within one year | 42/48 | €34,688 | €44,954 | +€10,266 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | €16,332 | €16,840 | +€508 | +3.1% |
| Trade debts | 44 | €3,194 | €6,803 | +€3,609 | +113% |
| Suppliers | 440/4 | €3,194 | €6,803 | +€3,609 | +113% |
| Taxes, remuneration and social security | 45 | €15,010 | €21,247 | +€6,237 | +41.5% |
| Taxes | 450/3 | €15,010 | €17,047 | +€2,037 | +13.6% |
| Remuneration and social security | 454/9 | - | €4,200 | +€4,200 | |
| Other amounts payable | 47/48 | €152 | €64 | -€88 | -57.8% |
| Accrued charges and deferred income | 492/3 | €1,154 | €912 | -€242 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,579 | €18,247 | -€332 | -1.8% |
| Other operating charges | 640/8 | €2,560 | €2,749 | +€189 | +7.4% |
| Gross operating margin | 9900 | €17,044 | €30,592 | +€13,548 | +79.5% |
| Operating profit (loss) | 9901 | -€4,095 | €9,596 | +€13,691 | |
| Financial charges | 65/66B | €6,270 | €5,778 | -€492 | -7.9% |
| Recurring financial charges | 65 | €6,041 | €5,556 | -€486 | -8.0% |
| Non-recurring financial charges | 66B | €229 | €222 | -€6 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,365 | €3,818 | +€14,183 | |
| Income taxes | 67/77 | €399 | €1,692 | +€1,293 | +324% |
| Profit (loss) for the period | 9904 | -€10,764 | €2,126 | +€12,890 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,764 | €2,126 | +€12,890 |
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 19 October 2026 via checked.be.