SEVENTY6: 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.
SEVENTY6
Largest movements
- Tangible fixed assets -€80,133
down €80,133 (-3.4%), from €2.3m to €2.3m
of which Land and buildings: -€66,950
- Cash +€25,098
up €25,098 (+77.9%), from €32,217 to €57,315
mainly Depreciation (+€85,540) and Current portion of long-term debt (+€684)
- Profit (loss) carried forward -€27,874
down €27,874 (-35.5%), from -€78,443 to -€106,318
- Debts after one year -€24,985
down €24,985 (-1.7%), from €1.4m to €1.4m
of which Financial debts: -€23,309
- Depreciation +€1,431
up €1,431 (+1.7%), from €84,108 to €85,540
- Other operating charges +€831
up €831 (+8.4%), from €9,874 to €10,705
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 | €2,369,858 | €2,315,787 | -€54,071 | -2.3% |
| Fixed assets | 21/28 | €2,332,875 | €2,252,742 | -€80,133 | -3.4% |
| Tangible fixed assets | 22/27 | €2,332,875 | €2,252,742 | -€80,133 | -3.4% |
| Land and buildings | 22 | €2,280,766 | €2,213,816 | -€66,950 | -2.9% |
| Furniture and vehicles | 24 | €52,109 | €38,926 | -€13,183 | -25.3% |
| Current assets | 29/58 | €36,983 | €63,045 | +€26,061 | +70.5% |
| Amounts receivable within one year | 40/41 | - | €717 | +€717 | |
| Trade receivables | 40 | - | €717 | +€717 | |
| Cash at bank and in hand | 54/58 | €32,217 | €57,315 | +€25,098 | +77.9% |
| Deferred charges and accrued income | 490/1 | €4,767 | €5,013 | +€246 | +5.2% |
| Total equity and liabilities | 10/49 | €2,369,858 | €2,315,787 | -€54,071 | -2.3% |
| Equity | 10/15 | €901,557 | €873,682 | -€27,874 | -3.1% |
| Contributions | 10/11 | €980,000 | €980,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,443 | -€106,318 | -€27,874 | -35.5% |
| Amounts payable | 17/49 | €1,468,302 | €1,442,105 | -€26,197 | -1.8% |
| Amounts payable after more than one year | 17 | €1,435,762 | €1,410,777 | -€24,985 | -1.7% |
| Financial debts | 170/4 | €434,132 | €410,823 | -€23,309 | -5.4% |
| Other amounts payable | 178/9 | €1,001,630 | €999,954 | -€1,675 | -0.2% |
| Amounts payable within one year | 42/48 | €30,750 | €30,588 | -€162 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €22,626 | €23,309 | +€684 | +3.0% |
| Trade debts | 44 | €7,844 | €6,736 | -€1,107 | -14.1% |
| Suppliers | 440/4 | €7,844 | €6,736 | -€1,107 | -14.1% |
| Taxes, remuneration and social security | 45 | €281 | €542 | +€261 | +93.0% |
| Taxes | 450/3 | €281 | €542 | +€261 | +93.0% |
| Accrued charges and deferred income | 492/3 | €1,790 | €740 | -€1,050 | -58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,108 | €85,540 | +€1,431 | +1.7% |
| Other operating charges | 640/8 | €9,874 | €10,705 | +€831 | +8.4% |
| Non-recurring operating charges | 66A | €238 | €261 | +€23 | +9.5% |
| Gross operating margin | 9900 | €81,811 | €82,268 | +€458 | +0.6% |
| Operating profit (loss) | 9901 | -€12,410 | -€14,237 | -€1,827 | -14.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €14,165 | €13,377 | -€788 | -5.6% |
| Recurring financial charges | 65 | €14,165 | €13,377 | -€788 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€26,574 | -€27,614 | -€1,039 | -3.9% |
| Income taxes | 67/77 | €281 | €261 | -€20 | -7.0% |
| Profit (loss) for the period | 9904 | -€26,855 | -€27,874 | -€1,019 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,855 | -€27,874 | -€1,019 | -3.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.