Sevens Elise: 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.
Sevens Elise
Largest movements
- Cash -€79,112
down €79,112 (-66.2%), from €119,556 to €40,444
mainly Contributions, distributions and other (-€157,548) and Tax, wage and social debts (-€9,966)
- Receivables within one year +€4,660
up €4,660 (+55.2%), from €8,436 to €13,096
of which Trade receivables: +€4,660
- Reserves -€107,298
down €107,298 (-99.8%), from €107,548 to €250
- Other debts +€42,473
up €42,473 (+20,679%), from €205 to €42,678
- Tax, wage and social debts -€9,966
down €9,966 (-56.4%), from €17,664 to €7,698
of which Taxes: -€9,966
- Gross operating margin +€9,882
up €9,882 (+18.0%), from €55,047 to €64,930
- Taxes +€1,634
up €1,634 (+13.7%), from €11,959 to €13,594
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 | €128,523 | €53,817 | -€74,706 | -58.1% |
| Fixed assets | 21/28 | €531 | €276 | -€255 | -48.0% |
| Tangible fixed assets | 22/27 | €531 | €276 | -€255 | -48.0% |
| Furniture and vehicles | 24 | €531 | €276 | -€255 | -48.0% |
| Current assets | 29/58 | €127,992 | €53,541 | -€74,452 | -58.2% |
| Amounts receivable within one year | 40/41 | €8,436 | €13,096 | +€4,660 | +55.2% |
| Trade receivables | 40 | €8,436 | €13,096 | +€4,660 | +55.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €119,556 | €40,444 | -€79,112 | -66.2% |
| Total equity and liabilities | 10/49 | €128,523 | €53,817 | -€74,706 | -58.1% |
| Equity | 10/15 | €110,548 | €3,250 | -€107,298 | -97.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €107,548 | €250 | -€107,298 | -99.8% |
| Distributable reserves | 133 | €107,548 | €250 | -€107,298 | -99.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,975 | €50,567 | +€32,592 | +181% |
| Amounts payable within one year | 42/48 | €17,975 | €50,567 | +€32,592 | +181% |
| Trade debts | 44 | €105 | €190 | +€85 | +80.4% |
| Suppliers | 440/4 | €105 | €190 | +€85 | +80.4% |
| Taxes, remuneration and social security | 45 | €17,664 | €7,698 | -€9,966 | -56.4% |
| Taxes | 450/3 | €17,664 | €7,698 | -€9,966 | -56.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €205 | €42,678 | +€42,473 | +20,679% |
| Remuneration, social security and pensions | 62 | €250 | €0 | -€250 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233 | €255 | +€22 | +9.3% |
| Other operating charges | 640/8 | €279 | €283 | +€4 | +1.3% |
| Gross operating margin | 9900 | €55,047 | €64,930 | +€9,882 | +18.0% |
| Operating profit (loss) | 9901 | €54,285 | €64,392 | +€10,107 | +18.6% |
| Financial income | 75/76B | €0 | €25 | +€25 | +124,900% |
| Recurring financial income | 75 | €0 | €25 | +€25 | +124,900% |
| Financial charges | 65/66B | €62 | €574 | +€512 | +829% |
| Recurring financial charges | 65 | €62 | €574 | +€512 | +829% |
| Profit (loss) for the period before taxes | 9903 | €54,224 | €63,843 | +€9,620 | +17.7% |
| Income taxes | 67/77 | €11,959 | €13,594 | +€1,634 | +13.7% |
| Profit (loss) for the period | 9904 | €42,264 | €50,250 | +€7,986 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,264 | €50,250 | +€7,986 | +18.9% |
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 30 October 2026 via checked.be.