SEVENTS: 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.
SEVENTS
Largest movements
- Cash +€135,416
up €135,416 (+3,989%), from €3,395 to €138,811
mainly Receivables within one year (+€101,642) and Trade debts (+€22,635)
- Receivables within one year -€101,642
down €101,642 (-30.0%), from €339,084 to €237,442
of which Other amounts receivable: -€86,094
- Trade debts +€22,635
up €22,635 (+24.2%), from €93,669 to €116,304
- Accrued charges and deferred income +€8,640
new in 2025: €8,640
- Gross operating margin -€70,893
down €70,893 (-96.0%), from €73,816 to €2,923
- Taxes -€18,609
down €18,609 (-95.9%), from €19,401 to €792
- Financial charges +€797
up €797 (+303%), from €263 to €1,061
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
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 | €345,611 | €378,588 | +€32,976 | +9.5% |
| Fixed assets | 21/28 | €2,995 | €2,177 | -€818 | -27.3% |
| Tangible fixed assets | 22/27 | €2,995 | €2,177 | -€818 | -27.3% |
| Furniture and vehicles | 24 | €2,995 | €2,177 | -€818 | -27.3% |
| Current assets | 29/58 | €342,617 | €376,411 | +€33,795 | +9.9% |
| Amounts receivable within one year | 40/41 | €339,084 | €237,442 | -€101,642 | -30.0% |
| Trade receivables | 40 | €15,548 | €0 | -€15,548 | -100% |
| Other amounts receivable | 41 | €323,536 | €237,442 | -€86,094 | -26.6% |
| Cash at bank and in hand | 54/58 | €3,395 | €138,811 | +€135,416 | +3,989% |
| Deferred charges and accrued income | 490/1 | €137 | €157 | +€20 | +14.6% |
| Total equity and liabilities | 10/49 | €345,611 | €378,588 | +€32,976 | +9.5% |
| Equity | 10/15 | €243,563 | €245,939 | +€2,376 | +1.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €143,563 | €145,939 | +€2,376 | +1.7% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €133,563 | €135,939 | +€2,376 | +1.8% |
| Amounts payable | 17/49 | €102,048 | €132,649 | +€30,600 | +30.0% |
| Amounts payable within one year | 42/48 | €102,048 | €124,009 | +€21,960 | +21.5% |
| Trade debts | 44 | €93,669 | €116,304 | +€22,635 | +24.2% |
| Suppliers | 440/4 | €93,669 | €116,304 | +€22,635 | +24.2% |
| Taxes, remuneration and social security | 45 | €6,901 | €7,705 | +€803 | +11.6% |
| Taxes | 450/3 | €6,901 | €7,705 | +€803 | +11.6% |
| Other amounts payable | 47/48 | €1,478 | €0 | -€1,478 | -100% |
| Accrued charges and deferred income | 492/3 | - | €8,640 | +€8,640 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,110 | €818 | -€291 | -26.3% |
| Other operating charges | 640/8 | €397 | €480 | +€83 | +20.8% |
| Gross operating margin | 9900 | €73,816 | €2,923 | -€70,893 | -96.0% |
| Operating profit (loss) | 9901 | €72,309 | €1,625 | -€70,685 | -97.8% |
| Financial income | 75/76B | €2,732 | €2,604 | -€128 | -4.7% |
| Recurring financial income | 75 | €2,732 | €2,604 | -€128 | -4.7% |
| Financial charges | 65/66B | €263 | €1,061 | +€797 | +303% |
| Recurring financial charges | 65 | €263 | €1,061 | +€797 | +303% |
| Profit (loss) for the period before taxes | 9903 | €74,778 | €3,168 | -€71,610 | -95.8% |
| Income taxes | 67/77 | €19,401 | €792 | -€18,609 | -95.9% |
| Profit (loss) for the period | 9904 | €55,377 | €2,376 | -€53,001 | -95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,377 | €2,376 | -€53,001 | -95.7% |
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 28 October 2026 via checked.be.