SEVEN DAYS: 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 DAYS
Largest movements
- Tangible fixed assets -€8,646
down €8,646 (-19.1%), from €45,266 to €36,620
of which Furniture and vehicles: -€8,057
- Cash +€8,596
up €8,596 (+5.6%), from €152,425 to €161,020
mainly Other debts (+€37,976) and Net result for the year (+€13,989)
- Other debts +€37,976
up €37,976 (+1,604%), from €2,367 to €40,343
- Reserves -€28,211
down €28,211 (-27.2%), from €103,850 to €75,639
of which Distributable reserves: -€28,211
- Trade debts -€7,526
down €7,526 (-26.9%), from €27,946 to €20,420
- Debts after one year -€5,833
down €5,833 (-24.9%), from €23,430 to €17,597
- Tax, wage and social debts +€3,764
up €3,764 (+21.7%), from €17,355 to €21,119
of which Taxes: +€3,150
- Depreciation +€6,569
up €6,569 (+118%), from €5,584 to €12,153
- Staff costs +€4,566
up €4,566 (+5.6%), from €81,632 to €86,198
- Taxes -€3,149
down €3,149 (-35.5%), from €8,858 to €5,709
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.
Derived cash bridge
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 | €229,232 | €229,588 | +€357 | +0.2% |
| Fixed assets | 21/28 | €51,974 | €43,328 | -€8,646 | -16.6% |
| Tangible fixed assets | 22/27 | €45,266 | €36,620 | -€8,646 | -19.1% |
| Plant, machinery and equipment | 23 | €973 | €410 | -€563 | -57.8% |
| Furniture and vehicles | 24 | €33,445 | €25,387 | -€8,057 | -24.1% |
| Other tangible fixed assets | 26 | €10,848 | €10,822 | -€26 | -0.2% |
| Financial fixed assets | 28 | €6,708 | €6,708 | = | 0.0% |
| Current assets | 29/58 | €177,257 | €186,260 | +€9,003 | +5.1% |
| Stocks and contracts in progress | 3 | €11,120 | €11,770 | +€650 | +5.8% |
| Stocks | 30/36 | €11,120 | €11,770 | +€650 | +5.8% |
| Amounts receivable within one year | 40/41 | €11,229 | €10,444 | -€786 | -7.0% |
| Trade receivables | 40 | €0 | €2,272 | +€2,272 | |
| Other amounts receivable | 41 | €11,229 | €8,172 | -€3,058 | -27.2% |
| Cash at bank and in hand | 54/58 | €152,425 | €161,020 | +€8,596 | +5.6% |
| Deferred charges and accrued income | 490/1 | €2,483 | €3,026 | +€543 | +21.9% |
| Total equity and liabilities | 10/49 | €229,232 | €229,588 | +€357 | +0.2% |
| Equity | 10/15 | €152,487 | €124,276 | -€28,211 | -18.5% |
| Contributions | 10/11 | €19,687 | €19,687 | = | 0.0% |
| Reserves | 13 | €103,850 | €75,639 | -€28,211 | -27.2% |
| Tax-exempt reserves | 132 | €9,000 | €9,000 | = | 0.0% |
| Distributable reserves | 133 | €94,850 | €66,639 | -€28,211 | -29.7% |
| Profit (loss) carried forward | 14 | €28,950 | €28,950 | -€0 | 0.0% |
| Amounts payable | 17/49 | €76,744 | €105,313 | +€28,568 | +37.2% |
| Amounts payable after more than one year | 17 | €23,430 | €17,597 | -€5,833 | -24.9% |
| Financial debts | 170/4 | €23,430 | €17,597 | -€5,833 | -24.9% |
| Amounts payable within one year | 42/48 | €53,314 | €87,715 | +€34,401 | +64.5% |
| Current portion of amounts payable after more than one year | 42 | €5,646 | €5,833 | +€187 | +3.3% |
| Trade debts | 44 | €27,946 | €20,420 | -€7,526 | -26.9% |
| Suppliers | 440/4 | €27,946 | €20,420 | -€7,526 | -26.9% |
| Taxes, remuneration and social security | 45 | €17,355 | €21,119 | +€3,764 | +21.7% |
| Taxes | 450/3 | €348 | €3,498 | +€3,150 | +906% |
| Remuneration and social security | 454/9 | €17,007 | €17,621 | +€614 | +3.6% |
| Other amounts payable | 47/48 | €2,367 | €40,343 | +€37,976 | +1,604% |
| Non-recurring operating income | 76A | - | €1,917 | +€1,917 | |
| Remuneration, social security and pensions | 62 | €81,632 | €86,198 | +€4,566 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,584 | €12,153 | +€6,569 | +118% |
| Other operating charges | 640/8 | €1,269 | €1,498 | +€230 | +18.1% |
| Gross operating margin | 9900 | €125,270 | €125,847 | +€577 | +0.5% |
| Operating profit (loss) | 9901 | €36,785 | €25,998 | -€10,787 | -29.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.3% |
| Financial charges | 65/66B | €5,277 | €6,300 | +€1,023 | +19.4% |
| Recurring financial charges | 65 | €5,277 | €6,300 | +€1,023 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €31,509 | €19,698 | -€11,811 | -37.5% |
| Income taxes | 67/77 | €8,858 | €5,709 | -€3,149 | -35.5% |
| Profit (loss) for the period | 9904 | €22,651 | €13,989 | -€8,662 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,651 | €13,989 | -€8,662 | -38.2% |
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 24 October 2026 via checked.be.