SEVENDIPITI: 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.
SEVENDIPITI
Largest movements
- Cash +€104,684
up €104,684 (+50.6%), from €206,979 to €311,662
mainly Net result for the year (+€105,515) and Depreciation (+€9,156)
- Tangible fixed assets -€7,444
down €7,444 (-25.8%), from €28,831 to €21,387
of which Furniture and vehicles: -€9,121
- Reserves +€104,682
up €104,682 (+54.7%), from €191,347 to €296,028
- Current portion of long-term debt -€6,777
down €6,777 (-65.5%), from €10,351 to €3,574
- Debts after one year -€3,574
down €3,574 (-100%), from €3,574 to €0
- Gross operating margin +€17,187
up €17,187 (+11.8%), from €145,623 to €162,810
- Staff costs +€4,386
new in 2026: €4,386
- Taxes +€4,317
up €4,317 (+11.2%), from €38,506 to €42,823
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 | €256,146 | €352,478 | +€96,332 | +37.6% |
| Fixed assets | 21/28 | €28,831 | €21,387 | -€7,444 | -25.8% |
| Tangible fixed assets | 22/27 | €28,831 | €21,387 | -€7,444 | -25.8% |
| Furniture and vehicles | 24 | €28,831 | €19,710 | -€9,121 | -31.6% |
| Other tangible fixed assets | 26 | - | €1,677 | +€1,677 | |
| Current assets | 29/58 | €227,315 | €331,091 | +€103,776 | +45.7% |
| Amounts receivable within one year | 40/41 | €19,630 | €18,695 | -€935 | -4.8% |
| Trade receivables | 40 | €19,629 | €18,695 | -€935 | -4.8% |
| Other amounts receivable | 41 | €1 | €0 | -€1 | -100% |
| Cash at bank and in hand | 54/58 | €206,979 | €311,662 | +€104,684 | +50.6% |
| Deferred charges and accrued income | 490/1 | €706 | €734 | +€27 | +3.9% |
| Total equity and liabilities | 10/49 | €256,146 | €352,478 | +€96,332 | +37.6% |
| Equity | 10/15 | €192,347 | €297,028 | +€104,682 | +54.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €191,347 | €296,028 | +€104,682 | +54.7% |
| Distributable reserves | 133 | €191,347 | €296,028 | +€104,682 | +54.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €63,799 | €55,449 | -€8,350 | -13.1% |
| Amounts payable after more than one year | 17 | €3,574 | €0 | -€3,574 | -100% |
| Financial debts | 170/4 | €3,574 | €0 | -€3,574 | -100% |
| Amounts payable within one year | 42/48 | €60,225 | €55,449 | -€4,775 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €10,351 | €3,574 | -€6,777 | -65.5% |
| Financial debts | 43 | €0 | €134 | +€134 | |
| Credit institutions | 430/8 | €0 | €134 | +€134 | |
| Trade debts | 44 | €1,014 | €705 | -€309 | -30.5% |
| Suppliers | 440/4 | €1,014 | €705 | -€309 | -30.5% |
| Taxes, remuneration and social security | 45 | €44,567 | €46,448 | +€1,881 | +4.2% |
| Taxes | 450/3 | €44,567 | €46,448 | +€1,881 | +4.2% |
| Other amounts payable | 47/48 | €4,293 | €4,588 | +€295 | +6.9% |
| Remuneration, social security and pensions | 62 | - | €4,386 | +€4,386 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,121 | €9,156 | +€36 | +0.4% |
| Other operating charges | 640/8 | €686 | €235 | -€451 | -65.8% |
| Gross operating margin | 9900 | €145,623 | €162,810 | +€17,187 | +11.8% |
| Operating profit (loss) | 9901 | €135,815 | €149,033 | +€13,217 | +9.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,339 | €695 | -€643 | -48.1% |
| Recurring financial charges | 65 | €1,339 | €695 | -€643 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | €134,477 | €148,337 | +€13,861 | +10.3% |
| Income taxes | 67/77 | €38,506 | €42,823 | +€4,317 | +11.2% |
| Profit (loss) for the period | 9904 | €95,971 | €105,515 | +€9,544 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €95,971 | €105,515 | +€9,544 | +9.9% |
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 21 October 2026 via checked.be.