Seventh Heaven: 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.
Seventh Heaven
Largest movements
- Current investments +€51,449
up €51,449 (+133%), from €38,735 to €90,184
- Tangible fixed assets +€3,121
new in 2025: €3,121
- Reserves +€42,333
up €42,333 (+174%), from €24,300 to €66,633
- Tax, wage and social debts +€9,814
up €9,814 (+31.8%), from €30,843 to €40,657
- Trade debts +€2,424
up €2,424 (+485%), from €500 to €2,924
- Gross operating margin +€23,544
up €23,544 (+76.3%), from €30,847 to €54,391
- Taxes +€4,587
up €4,587 (+75.4%), from €6,086 to €10,673
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,671 | €128,242 | +€54,570 | +74.1% |
| Fixed assets | 21/28 | €56 | €3,178 | +€3,121 | +5,529% |
| Tangible fixed assets | 22/27 | - | €3,121 | +€3,121 | |
| Furniture and vehicles | 24 | - | €3,121 | +€3,121 | |
| Financial fixed assets | 28 | €56 | €56 | = | 0.0% |
| Current assets | 29/58 | €73,615 | €125,064 | +€51,449 | +69.9% |
| Amounts receivable within one year | 40/41 | €33,880 | €33,880 | = | 0.0% |
| Trade receivables | 40 | €33,880 | €33,880 | = | 0.0% |
| Current investments | 50/53 | €38,735 | €90,184 | +€51,449 | +133% |
| Deferred charges and accrued income | 490/1 | €1,000 | €1,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €73,671 | €128,242 | +€54,570 | +74.1% |
| Equity | 10/15 | €27,300 | €69,633 | +€42,333 | +155% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €24,300 | €66,633 | +€42,333 | +174% |
| Distributable reserves | 133 | €24,300 | €66,633 | +€42,333 | +174% |
| Amounts payable | 17/49 | €46,371 | €58,609 | +€12,238 | +26.4% |
| Amounts payable within one year | 42/48 | €46,371 | €58,609 | +€12,238 | +26.4% |
| Trade debts | 44 | €500 | €2,924 | +€2,424 | +485% |
| Suppliers | 440/4 | €500 | €2,924 | +€2,424 | +485% |
| Taxes, remuneration and social security | 45 | €30,843 | €40,657 | +€9,814 | +31.8% |
| Taxes | 450/3 | €30,843 | €40,657 | +€9,814 | +31.8% |
| Other amounts payable | 47/48 | €15,028 | €15,028 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €312 | +€312 | |
| Other operating charges | 640/8 | €387 | €711 | +€323 | +83.5% |
| Gross operating margin | 9900 | €30,847 | €54,391 | +€23,544 | +76.3% |
| Operating profit (loss) | 9901 | €30,459 | €53,368 | +€22,909 | +75.2% |
| Financial charges | 65/66B | €73 | €362 | +€289 | +397% |
| Recurring financial charges | 65 | €73 | €362 | +€289 | +397% |
| Profit (loss) for the period before taxes | 9903 | €30,386 | €53,006 | +€22,619 | +74.4% |
| Income taxes | 67/77 | €6,086 | €10,673 | +€4,587 | +75.4% |
| Profit (loss) for the period | 9904 | €24,300 | €42,333 | +€18,033 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,300 | €42,333 | +€18,033 | +74.2% |
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 24 October 2026 via checked.be.