SEVENDIPITY: 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.
SEVENDIPITY
Largest movements
- Current investments +€14,917
up €14,917 (+59.7%), from €25,000 to €39,917
- Cash +€5,953
up €5,953 (+21.3%), from €27,987 to €33,939
mainly Other debts (+€48,829) and Net result for the year (+€17,019)
- Receivables within one year -€4,646
down €4,646 (-38.2%), from €12,169 to €7,523
of which Trade receivables: -€5,339
- Other debts +€48,829
up €48,829 (+1641.5%), from €2,975 to €51,804
- Profit (loss) carried forward -€32,981
down €32,981 (-97.9%), from €33,691 to €710
- Tax, wage and social debts +€1,262
up €1,262 (+13.4%), from €9,436 to €10,698
of which Taxes: +€1,262
- Trade debts -€914
down €914 (-65.0%), from €1,405 to €492
- Gross operating margin +€26,097
up €26,097 (+4503.2%), from €580 to €26,677
- Taxes +€5,795
up €5,795 (+341.6%), from €1,697 to €7,491
- Other operating charges +€440
up €440 (+30.3%), from €1,454 to €1,895
- Depreciation -€417
down €417 (-45.4%), from €920 to €502
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 | €68,152 | €84,325 | +€16,173 | +23.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €947 | €863 | -€83 | -8.8% |
| Tangible fixed assets | 22/27 | €647 | €563 | -€83 | -12.9% |
| Plant, machinery and equipment | 23 | €131 | €351 | +€220 | +167.0% |
| Furniture and vehicles | 24 | €515 | €212 | -€303 | -58.8% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €67,205 | €83,462 | +€16,256 | +24.2% |
| Amounts receivable within one year | 40/41 | €12,169 | €7,523 | -€4,646 | -38.2% |
| Trade receivables | 40 | €9,865 | €4,526 | -€5,339 | -54.1% |
| Other amounts receivable | 41 | €2,303 | €2,996 | +€693 | +30.1% |
| Current investments | 50/53 | €25,000 | €39,917 | +€14,917 | +59.7% |
| Cash at bank and in hand | 54/58 | €27,987 | €33,939 | +€5,953 | +21.3% |
| Deferred charges and accrued income | 490/1 | €2,050 | €2,083 | +€33 | +1.6% |
| Total equity and liabilities | 10/49 | €68,152 | €84,325 | +€16,173 | +23.7% |
| Equity | 10/15 | €54,151 | €21,170 | -€32,981 | -60.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €33,691 | €710 | -€32,981 | -97.9% |
| Amounts payable | 17/49 | €14,001 | €63,155 | +€49,154 | +351.1% |
| Amounts payable within one year | 42/48 | €14,001 | €63,155 | +€49,154 | +351.1% |
| Financial debts | 43 | €185 | €162 | -€23 | -12.5% |
| Credit institutions | 430/8 | €185 | €162 | -€23 | -12.5% |
| Trade debts | 44 | €1,405 | €492 | -€914 | -65.0% |
| Suppliers | 440/4 | €1,405 | €492 | -€914 | -65.0% |
| Taxes, remuneration and social security | 45 | €9,436 | €10,698 | +€1,262 | +13.4% |
| Taxes | 450/3 | €9,436 | €10,698 | +€1,262 | +13.4% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €2,975 | €51,804 | +€48,829 | +1641.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €920 | €502 | -€417 | -45.4% |
| Other operating charges | 640/8 | €1,454 | €1,895 | +€440 | +30.3% |
| Gross operating margin | 9900 | €580 | €26,677 | +€26,097 | +4503.2% |
| Operating profit (loss) | 9901 | -€1,794 | €24,280 | +€26,074 | |
| Financial income | 75/76B | €623 | €678 | +€55 | +8.8% |
| Recurring financial income | 75 | €623 | €678 | +€55 | +8.8% |
| Financial charges | 65/66B | €209 | €447 | +€238 | +114.1% |
| Recurring financial charges | 65 | €209 | €447 | +€238 | +114.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,380 | €24,510 | +€25,890 | |
| Income taxes | 67/77 | €1,697 | €7,491 | +€5,795 | +341.6% |
| Profit (loss) for the period | 9904 | -€3,076 | €17,019 | +€20,096 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,076 | €17,019 | +€20,096 |
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 9 October 2026 via checked.be.