SEVERI V. SRL: 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.
SEVERI V. SRL
Largest movements
- Receivables within one year -€34,427
down €34,427 (-15.2%), from €226,601 to €192,174
of which Other amounts receivable: -€34,200
- Tangible fixed assets -€9,392
down €9,392 (-9.9%), from €94,813 to €85,421
of which Furniture and vehicles: -€11,303
- Other debts -€40,989
down €40,989 (-72.6%), from €56,492 to €15,503
- Profit (loss) carried forward -€20,130
down €20,130 (-7.6%), from -€264,024 to -€284,154
- Debts after one year +€8,834
up €8,834 (+1.8%), from €503,740 to €512,574
- Current portion of long-term debt +€5,033
up €5,033 (+30.6%), from €16,438 to €21,471
- Financial charges -€199,516
down €199,516 (-98.5%), from €202,466 to €2,950
of which Non-recurring financial charges: -€200,600
- Other operating charges +€17,678
up €17,678 (+478%), from €3,696 to €21,374
- Gross operating margin +€12,858
up €12,858 (+108%), from €11,901 to €24,759
- Depreciation +€4,142
up €4,142 (+27.0%), from €15,349 to €19,490
- Taxes +€621
up €621 (+136%), from €455 to €1,076
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 | €326,651 | €279,711 | -€46,940 | -14.4% |
| Fixed assets | 21/28 | €94,813 | €85,421 | -€9,392 | -9.9% |
| Tangible fixed assets | 22/27 | €94,813 | €85,421 | -€9,392 | -9.9% |
| Furniture and vehicles | 24 | €94,813 | €83,510 | -€11,303 | -11.9% |
| Other tangible fixed assets | 26 | - | €1,911 | +€1,911 | |
| Current assets | 29/58 | €231,838 | €194,290 | -€37,548 | -16.2% |
| Amounts receivable within one year | 40/41 | €226,601 | €192,174 | -€34,427 | -15.2% |
| Trade receivables | 40 | €6,277 | €6,050 | -€227 | -3.6% |
| Other amounts receivable | 41 | €220,324 | €186,124 | -€34,200 | -15.5% |
| Cash at bank and in hand | 54/58 | €1,183 | €982 | -€201 | -17.0% |
| Deferred charges and accrued income | 490/1 | €4,054 | €1,134 | -€2,920 | -72.0% |
| Total equity and liabilities | 10/49 | €326,651 | €279,711 | -€46,940 | -14.4% |
| Equity | 10/15 | -€257,824 | -€277,954 | -€20,130 | -7.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€264,024 | -€284,154 | -€20,130 | -7.6% |
| Amounts payable | 17/49 | €584,475 | €557,665 | -€26,810 | -4.6% |
| Amounts payable after more than one year | 17 | €503,740 | €512,574 | +€8,834 | +1.8% |
| Financial debts | 170/4 | €503,740 | €512,574 | +€8,834 | +1.8% |
| Amounts payable within one year | 42/48 | €80,735 | €45,091 | -€35,644 | -44.1% |
| Current portion of amounts payable after more than one year | 42 | €16,438 | €21,471 | +€5,033 | +30.6% |
| Trade debts | 44 | €5,832 | €4,278 | -€1,554 | -26.7% |
| Suppliers | 440/4 | €5,832 | €4,278 | -€1,554 | -26.7% |
| Taxes, remuneration and social security | 45 | €1,973 | €3,839 | +€1,866 | +94.6% |
| Taxes | 450/3 | €1,973 | €3,839 | +€1,866 | +94.6% |
| Other amounts payable | 47/48 | €56,492 | €15,503 | -€40,989 | -72.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,349 | €19,490 | +€4,142 | +27.0% |
| Other operating charges | 640/8 | €3,696 | €21,374 | +€17,678 | +478% |
| Gross operating margin | 9900 | €11,901 | €24,759 | +€12,858 | +108% |
| Operating profit (loss) | 9901 | -€7,143 | -€16,105 | -€8,962 | -125% |
| Financial income | 75/76B | €3 | €1 | -€1 | -59.6% |
| Recurring financial income | 75 | €3 | €1 | -€1 | -59.6% |
| Financial charges | 65/66B | €202,466 | €2,950 | -€199,516 | -98.5% |
| Recurring financial charges | 65 | €1,866 | €2,950 | +€1,084 | +58.1% |
| Non-recurring financial charges | 66B | €200,600 | - | -€200,600 | |
| Profit (loss) for the period before taxes | 9903 | -€209,607 | -€19,054 | +€190,553 | +90.9% |
| Income taxes | 67/77 | €455 | €1,076 | +€621 | +136% |
| Profit (loss) for the period | 9904 | -€210,062 | -€20,130 | +€189,932 | +90.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€210,062 | -€20,130 | +€189,932 | +90.4% |
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 15 October 2026 via checked.be.