SEVENPHONE: 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.
SEVENPHONE
Largest movements
- Cash +€6,248
new in 2025: €6,248
mainly Other debts (+€22,933) and Short-term financial debts (+€4,003)
- Receivables within one year +€3,320
up €3,320 (+45.7%), from €7,265 to €10,585
of which Trade receivables: +€2,065
- Tangible fixed assets -€1,604
down €1,604 (-58.7%), from €2,734 to €1,130
- Other debts +€22,933
up €22,933 (+59.6%), from €38,464 to €61,397
- Profit (loss) carried forward -€19,172
down €19,172 (-209.8%), from -€9,140 to -€28,312
- Short-term financial debts +€4,003
up €4,003 (+174.6%), from €2,293 to €6,296
- Accrued charges and deferred income +€3,000
new in 2025: €3,000
- Trade debts -€2,796
down €2,796 (-34.3%), from €8,144 to €5,348
- Gross operating margin -€20,054
down €20,054, from €9,038 to -€11,016
- Financial charges +€3,158
up €3,158 (+1074.1%), from €294 to €3,452
- Other operating charges -€149
down €149 (-4.6%), from €3,273 to €3,124
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 | €44,760 | €52,728 | +€7,968 | +17.8% |
| Fixed assets | 21/28 | €2,734 | €1,130 | -€1,604 | -58.7% |
| Tangible fixed assets | 22/27 | €2,734 | €1,130 | -€1,604 | -58.7% |
| Furniture and vehicles | 24 | €2,734 | €1,130 | -€1,604 | -58.7% |
| Current assets | 29/58 | €42,026 | €51,598 | +€9,572 | +22.8% |
| Stocks and contracts in progress | 3 | €34,230 | €34,230 | = | 0.0% |
| Stocks | 30/36 | €34,230 | €34,230 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,265 | €10,585 | +€3,320 | +45.7% |
| Trade receivables | 40 | €6,016 | €8,082 | +€2,065 | +34.3% |
| Other amounts receivable | 41 | €1,249 | €2,503 | +€1,254 | +100.4% |
| Cash at bank and in hand | 54/58 | - | €6,248 | +€6,248 | |
| Deferred charges and accrued income | 490/1 | €531 | €535 | +€4 | +0.8% |
| Total equity and liabilities | 10/49 | €44,760 | €52,728 | +€7,968 | +17.8% |
| Equity | 10/15 | -€4,140 | -€23,312 | -€19,172 | -463.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,140 | -€28,312 | -€19,172 | -209.8% |
| Amounts payable | 17/49 | €48,900 | €76,040 | +€27,139 | +55.5% |
| Amounts payable within one year | 42/48 | €48,900 | €73,040 | +€24,139 | +49.4% |
| Financial debts | 43 | €2,293 | €6,296 | +€4,003 | +174.6% |
| Credit institutions | 430/8 | €2,293 | €6,296 | +€4,003 | +174.6% |
| Trade debts | 44 | €8,144 | €5,348 | -€2,796 | -34.3% |
| Suppliers | 440/4 | €8,144 | €5,348 | -€2,796 | -34.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €38,464 | €61,397 | +€22,933 | +59.6% |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,604 | €1,604 | = | 0.0% |
| Other operating charges | 640/8 | €3,273 | €3,124 | -€149 | -4.6% |
| Gross operating margin | 9900 | €9,038 | -€11,016 | -€20,054 | |
| Operating profit (loss) | 9901 | €4,161 | -€15,743 | -€19,905 | |
| Financial income | 75/76B | €3 | €24 | +€21 | +826.0% |
| Recurring financial income | 75 | €3 | €24 | +€21 | +826.0% |
| Financial charges | 65/66B | €294 | €3,452 | +€3,158 | +1074.1% |
| Recurring financial charges | 65 | €294 | €3,452 | +€3,158 | +1074.1% |
| Profit (loss) for the period before taxes | 9903 | €3,870 | -€19,172 | -€23,041 | |
| Profit (loss) for the period | 9904 | €3,870 | -€19,172 | -€23,041 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,870 | -€19,172 | -€23,041 |
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.