SEVENLEMON BOULEVARD: 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.
SEVENLEMON BOULEVARD
Largest movements
- Cash -€20,414
down €20,414 (-35.3%), from €57,773 to €37,360
mainly Current investments (-€18,490) and Tax, wage and social debts (-€14,574)
- Current investments +€18,490
up €18,490 (+28.6%), from €64,572 to €83,062
- Receivables within one year -€12,312
down €12,312 (-67.1%), from €18,350 to €6,038
of which Trade receivables: -€18,344
- Tax, wage and social debts -€14,574
down €14,574 (-97.1%), from €15,006 to €432
- Other debts +€1,849
up €1,849 (+14.2%), from €13,044 to €14,893
- Gross operating margin -€40,036
down €40,036, from €30,913 to -€9,122
- Financial income +€11,647
up €11,647 (+4,311%), from €270 to €11,918
of which Non-recurring financial income: +€10,445
- Taxes -€10,717
down €10,717 (-98.3%), from €10,899 to €182
- Financial charges +€761
up €761 (+64.3%), from €1,183 to €1,943
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 | €142,288 | €129,103 | -€13,186 | -9.3% |
| Current assets | 29/58 | €142,288 | €129,103 | -€13,186 | -9.3% |
| Amounts receivable within one year | 40/41 | €18,350 | €6,038 | -€12,312 | -67.1% |
| Trade receivables | 40 | €18,350 | €7 | -€18,344 | -100.0% |
| Other amounts receivable | 41 | - | €6,031 | +€6,031 | |
| Current investments | 50/53 | €64,572 | €83,062 | +€18,490 | +28.6% |
| Cash at bank and in hand | 54/58 | €57,773 | €37,360 | -€20,414 | -35.3% |
| Deferred charges and accrued income | 490/1 | €1,593 | €2,643 | +€1,050 | +65.9% |
| Total equity and liabilities | 10/49 | €142,288 | €129,103 | -€13,186 | -9.3% |
| Equity | 10/15 | €98,056 | €98,084 | +€27 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,456 | €79,484 | +€27 | 0.0% |
| Distributable reserves | 133 | €79,456 | €79,484 | +€27 | 0.0% |
| Amounts payable | 17/49 | €44,232 | €31,019 | -€13,213 | -29.9% |
| Amounts payable within one year | 42/48 | €43,430 | €30,538 | -€12,892 | -29.7% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €5,380 | €5,213 | -€168 | -3.1% |
| Suppliers | 440/4 | €5,380 | €5,213 | -€168 | -3.1% |
| Taxes, remuneration and social security | 45 | €15,006 | €432 | -€14,574 | -97.1% |
| Taxes | 450/3 | €15,006 | €432 | -€14,574 | -97.1% |
| Other amounts payable | 47/48 | €13,044 | €14,893 | +€1,849 | +14.2% |
| Accrued charges and deferred income | 492/3 | €802 | €481 | -€321 | -40.0% |
| Other operating charges | 640/8 | €804 | €643 | -€162 | -20.1% |
| Gross operating margin | 9900 | €30,913 | -€9,122 | -€40,036 | |
| Operating profit (loss) | 9901 | €30,109 | -€9,765 | -€39,874 | |
| Financial income | 75/76B | €270 | €11,918 | +€11,647 | +4,311% |
| Recurring financial income | 75 | €270 | €1,473 | +€1,203 | +445% |
| Non-recurring financial income | 76B | - | €10,445 | +€10,445 | |
| Financial charges | 65/66B | €1,183 | €1,943 | +€761 | +64.3% |
| Recurring financial charges | 65 | €1,183 | €1,943 | +€761 | +64.3% |
| Profit (loss) for the period before taxes | 9903 | €29,196 | €209 | -€28,987 | -99.3% |
| Income taxes | 67/77 | €10,899 | €182 | -€10,717 | -98.3% |
| Profit (loss) for the period | 9904 | €18,298 | €27 | -€18,270 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,298 | €27 | -€18,270 | -99.9% |
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 25 October 2026 via checked.be.