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SevenT9: 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.

What changed

SevenT9

BE 0842.118.564
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€525,609
2023 · €344,599+€181,010
Equity
€3.3m
2023 · €2.8m+€525,609
Cash
€83,242
2023 · €743,411-€660,169
Balance sheet total
€5.3m
2023 · €5.4m-€13,101

Largest movements

2023 to 2024
Assets
  • Cash -€660,169

    down €660,169 (-88.8%), from €743,411 to €83,242

    mainly Current investments (-€650,000) and Debts after one year (-€327,726)

  • Current investments +€650,000

    new in 2024: €650,000

  • Tangible fixed assets -€292,712

    down €292,712 (-6.6%), from €4.4m to €4.1m

    of which Land and buildings: -€183,921

  • Receivables within one year +€281,705

    up €281,705 (+154.4%), from €182,455 to €464,160

    of which Other amounts receivable: +€146,858

Equity and liabilities
  • Debts after one year -€327,726

    down €327,726 (-19.3%), from €1.7m to €1.4m

  • Profit (loss) carried forward +€294,059

    up €294,059 (+16.7%), from €1.8m to €2.1m

  • Reserves +€231,550

    up €231,550 (+23.4%), from €989,483 to €1.2m

    of which Tax-exempt reserves: +€231,550

  • Trade debts -€217,654

    down €217,654 (-49.2%), from €442,124 to €224,470

Income statement
  • Gross operating margin +€208,750

    up €208,750 (+18.6%), from €1.1m to €1.3m

  • Taxes +€58,574

    up €58,574 (+55.9%), from €104,819 to €163,393

  • Financial income +€51,637

    up €51,637 (+1092.2%), from €4,728 to €56,365

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €344,599
Gross operating margin +€208,750
Staff costs -€11,240
Depreciation +€874
Other operating charges -€4,748
Financial income +€51,637
Financial charges -€5,689
Taxes -€58,574
Result 2024 €525,609

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€496,285
Investment -€817,844
Financing -€338,609
Cash 2023 €743,411
Net result for the year +€525,609
Depreciation +€460,556
Receivables within one year -€281,705
Deferred charges and accrued income -€8,075
Trade debts -€217,654
Tax, wage and social debts +€3,556
Other debts +€13,998
Investment in fixed assets (net) -€167,844
Current investments -€650,000
Debts after one year -€327,726
Current portion of long-term debt -€10,890
Short-term financial debts +€7
Cash 2024 €83,242
Every line side by side 51 lines
Line Code 2023 2024 Change %
Total assets 20/58 €5,352,506 €5,339,405 -€13,101 -0.2%
Fixed assets 21/28 €4,414,641 €4,121,929 -€292,712 -6.6%
Tangible fixed assets 22/27 €4,414,641 €4,121,929 -€292,712 -6.6%
Land and buildings 22 €2,813,053 €2,629,132 -€183,921 -6.5%
Plant, machinery and equipment 23 €1,454,548 €1,364,430 -€90,119 -6.2%
Furniture and vehicles 24 €147,040 €128,367 -€18,673 -12.7%
Current assets 29/58 €937,866 €1,217,477 +€279,611 +29.8%
Amounts receivable within one year 40/41 €182,455 €464,160 +€281,705 +154.4%
Trade receivables 40 €85,024 €219,871 +€134,847 +158.6%
Other amounts receivable 41 €97,431 €244,289 +€146,858 +150.7%
Current investments 50/53 - €650,000 +€650,000
Cash at bank and in hand 54/58 €743,411 €83,242 -€660,169 -88.8%
Deferred charges and accrued income 490/1 €12,000 €20,075 +€8,075 +67.3%
Total equity and liabilities 10/49 €5,352,506 €5,339,405 -€13,101 -0.2%
Equity 10/15 €2,765,206 €3,290,814 +€525,609 +19.0%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €989,483 €1,221,033 +€231,550 +23.4%
Non-distributable reserves 130/1 €1,860 €0 -€1,860 -100.0%
Reserves not available under the articles 1311 €1,860 €0 -€1,860 -100.0%
Tax-exempt reserves 132 €155,770 €387,320 +€231,550 +148.6%
Distributable reserves 133 €831,853 €833,713 +€1,860 +0.2%
Profit (loss) carried forward 14 €1,757,123 €2,051,181 +€294,059 +16.7%
Amounts payable 17/49 €2,587,300 €2,048,591 -€538,709 -20.8%
Amounts payable after more than one year 17 €1,695,282 €1,367,555 -€327,726 -19.3%
Financial debts 170/4 €1,695,282 €1,367,555 -€327,726 -19.3%
Amounts payable within one year 42/48 €892,019 €681,036 -€210,983 -23.7%
Current portion of amounts payable after more than one year 42 €338,616 €327,726 -€10,890 -3.2%
Financial debts 43 €16,878 €16,885 +€7 0.0%
Credit institutions 430/8 €16,878 €16,885 +€7 0.0%
Trade debts 44 €442,124 €224,470 -€217,654 -49.2%
Suppliers 440/4 €442,124 €224,470 -€217,654 -49.2%
Taxes, remuneration and social security 45 €39,066 €42,622 +€3,556 +9.1%
Taxes 450/3 €14,534 €25,100 +€10,566 +72.7%
Remuneration and social security 454/9 €24,531 €17,522 -€7,009 -28.6%
Other amounts payable 47/48 €55,334 €69,332 +€13,998 +25.3%
Non-recurring operating income 76A - €60,075 +€60,075
Remuneration, social security and pensions 62 €139,826 €151,066 +€11,240 +8.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €461,430 €460,556 -€874 -0.2%
Other operating charges 640/8 €15,464 €20,211 +€4,748 +30.7%
Non-recurring operating charges 66A €0 - =
Gross operating margin 9900 €1,121,499 €1,330,248 +€208,750 +18.6%
Operating profit (loss) 9901 €504,778 €698,415 +€193,636 +38.4%
Financial income 75/76B €4,728 €56,365 +€51,637 +1092.2%
Recurring financial income 75 €4,728 €56,365 +€51,637 +1092.2%
Financial charges 65/66B €60,088 €65,777 +€5,689 +9.5%
Recurring financial charges 65 €60,088 €65,777 +€5,689 +9.5%
Profit (loss) for the period before taxes 9903 €449,418 €689,002 +€239,584 +53.3%
Income taxes 67/77 €104,819 €163,393 +€58,574 +55.9%
Profit (loss) for the period 9904 €344,599 €525,609 +€181,010 +52.5%
Transfer to tax-exempt reserves 689 €155,770 €231,550 +€75,780 +48.6%
Profit (loss) for the period to be appropriated 9905 €188,829 €294,059 +€105,230 +55.7%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.