SEVEN MART: 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 MART
Largest movements
- Stocks and contracts -€2,539
down €2,539 (-15.3%), from €16,598 to €14,059
- Cash +€1,552
up €1,552 (+103%), from €1,506 to €3,058
mainly Other debts (+€23,000) and Stocks and contracts (+€2,539)
- Other debts +€23,000
new in 2025: €23,000
- Trade debts -€13,291
no longer reported in 2025 (was €13,291)
- Tax, wage and social debts -€11,086
down €11,086 (-57.1%), from €19,407 to €8,321
of which Remuneration and social security: -€7,770
- Profit (loss) carried forward +€237
up €237 (+1.2%), from -€20,152 to -€19,915
- Gross operating margin +€35,086
up €35,086 (+202%), from €17,333 to €52,419
- Staff costs +€17,035
up €17,035 (+49.2%), from €34,655 to €51,690
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 | €18,783 | €17,643 | -€1,140 | -6.1% |
| Fixed assets | 21/28 | €155 | - | -€155 | |
| Tangible fixed assets | 22/27 | €155 | - | -€155 | |
| Furniture and vehicles | 24 | €155 | - | -€155 | |
| Current assets | 29/58 | €18,628 | €17,643 | -€985 | -5.3% |
| Stocks and contracts in progress | 3 | €16,598 | €14,059 | -€2,539 | -15.3% |
| Stocks | 30/36 | €16,598 | €14,059 | -€2,539 | -15.3% |
| Amounts receivable within one year | 40/41 | €524 | €527 | +€3 | +0.5% |
| Other amounts receivable | 41 | €524 | €527 | +€3 | +0.5% |
| Cash at bank and in hand | 54/58 | €1,506 | €3,058 | +€1,552 | +103% |
| Total equity and liabilities | 10/49 | €18,783 | €17,643 | -€1,140 | -6.1% |
| Equity | 10/15 | -€13,915 | -€13,678 | +€237 | +1.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37 | €37 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37 | €37 | = | 0.0% |
| Reserves not available under the articles | 1311 | €37 | €37 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,152 | -€19,915 | +€237 | +1.2% |
| Amounts payable | 17/49 | €32,698 | €31,321 | -€1,377 | -4.2% |
| Amounts payable within one year | 42/48 | €32,698 | €31,321 | -€1,377 | -4.2% |
| Trade debts | 44 | €13,291 | - | -€13,291 | |
| Suppliers | 440/4 | €13,291 | - | -€13,291 | |
| Taxes, remuneration and social security | 45 | €19,407 | €8,321 | -€11,086 | -57.1% |
| Taxes | 450/3 | €6,247 | €2,931 | -€3,316 | -53.1% |
| Remuneration and social security | 454/9 | €13,160 | €5,390 | -€7,770 | -59.0% |
| Other amounts payable | 47/48 | - | €23,000 | +€23,000 | |
| Remuneration, social security and pensions | 62 | €34,655 | €51,690 | +€17,035 | +49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €458 | €155 | -€303 | -66.1% |
| Other operating charges | 640/8 | €492 | €301 | -€191 | -38.9% |
| Gross operating margin | 9900 | €17,333 | €52,419 | +€35,086 | +202% |
| Operating profit (loss) | 9901 | -€18,273 | €272 | +€18,545 | |
| Financial charges | 65/66B | - | €35 | +€35 | |
| Recurring financial charges | 65 | - | €35 | +€35 | |
| Profit (loss) for the period before taxes | 9903 | -€18,273 | €237 | +€18,510 | |
| Profit (loss) for the period | 9904 | -€18,273 | €237 | +€18,510 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,273 | €237 | +€18,510 |
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 20 October 2026 via checked.be.