SEVENS: what changed
Two fiscal 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.
SEVENS
Largest movements
- Financial fixed assets +€503,037
new in 2025: €503,037
- Receivables within one year +€6,456
up €6,456 (+9.3%), from €69,724 to €76,180
of which Other amounts receivable: +€11,376
- Debts after one year +€503,037
new in 2025: €503,037
- Accrued charges and deferred income +€28,925
new in 2025: €28,925
- Reserves -€20,155
down €20,155 (-27.2%), from €74,153 to €53,998
- Trade debts -€10,781
down €10,781 (-83.2%), from €12,960 to €2,179
- Other debts +€8,627
new in 2025: €8,627
- Financial charges +€30,157
up €30,157 (+1312.3%), from €2,298 to €32,455
- Gross operating margin +€13,089
up €13,089 (+54.1%), from €24,196 to €37,285
- Other operating charges -€4,523
down €4,523 (-69.0%), from €6,559 to €2,036
- Taxes -€2,037
down €2,037 (-53.9%), from €3,777 to €1,740
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 | €99,583 | €605,368 | +€505,785 | +507.9% |
| Fixed assets | 21/28 | €10,753 | €513,235 | +€502,482 | +4673.0% |
| Tangible fixed assets | 22/27 | €10,753 | €10,198 | -€555 | -5.2% |
| Plant, machinery and equipment | 23 | €1,212 | €1,785 | +€572 | +47.2% |
| Other tangible fixed assets | 26 | €9,541 | €8,414 | -€1,127 | -11.8% |
| Financial fixed assets | 28 | - | €503,037 | +€503,037 | |
| Current assets | 29/58 | €88,830 | €92,133 | +€3,303 | +3.7% |
| Amounts receivable within one year | 40/41 | €69,724 | €76,180 | +€6,456 | +9.3% |
| Trade receivables | 40 | €45,540 | €40,620 | -€4,920 | -10.8% |
| Other amounts receivable | 41 | €24,184 | €35,560 | +€11,376 | +47.0% |
| Cash at bank and in hand | 54/58 | €12,273 | €10,399 | -€1,873 | -15.3% |
| Deferred charges and accrued income | 490/1 | €6,833 | €5,553 | -€1,280 | -18.7% |
| Total equity and liabilities | 10/49 | €99,583 | €605,368 | +€505,785 | +507.9% |
| Equity | 10/15 | €77,153 | €56,998 | -€20,155 | -26.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €74,153 | €53,998 | -€20,155 | -27.2% |
| Distributable reserves | 133 | €74,153 | €53,998 | -€20,155 | -27.2% |
| Amounts payable | 17/49 | €22,430 | €548,370 | +€525,940 | +2344.8% |
| Amounts payable after more than one year | 17 | - | €503,037 | +€503,037 | |
| Financial debts | 170/4 | - | €503,037 | +€503,037 | |
| Amounts payable within one year | 42/48 | €22,430 | €16,408 | -€6,022 | -26.8% |
| Trade debts | 44 | €12,960 | €2,179 | -€10,781 | -83.2% |
| Suppliers | 440/4 | €12,960 | €2,179 | -€10,781 | -83.2% |
| Taxes, remuneration and social security | 45 | €9,469 | €5,602 | -€3,868 | -40.8% |
| Taxes | 450/3 | €9,469 | €5,602 | -€3,868 | -40.8% |
| Other amounts payable | 47/48 | - | €8,627 | +€8,627 | |
| Accrued charges and deferred income | 492/3 | - | €28,925 | +€28,925 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,897 | €1,614 | -€283 | -14.9% |
| Other operating charges | 640/8 | €6,559 | €2,036 | -€4,523 | -69.0% |
| Gross operating margin | 9900 | €24,196 | €37,285 | +€13,089 | +54.1% |
| Operating profit (loss) | 9901 | €15,741 | €33,634 | +€17,894 | +113.7% |
| Financial income | 75/76B | €490 | €523 | +€33 | +6.7% |
| Recurring financial income | 75 | €490 | €523 | +€33 | +6.7% |
| Financial charges | 65/66B | €2,298 | €32,455 | +€30,157 | +1312.3% |
| Recurring financial charges | 65 | €2,298 | €32,455 | +€30,157 | +1312.3% |
| Profit (loss) for the period before taxes | 9903 | €13,932 | €1,703 | -€12,230 | -87.8% |
| Income taxes | 67/77 | €3,777 | €1,740 | -€2,037 | -53.9% |
| Profit (loss) for the period | 9904 | €10,155 | -€37 | -€10,193 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,155 | -€37 | -€10,193 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.