Severy Jan Advice & Performance: 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.
Severy Jan Advice & Performance
Largest movements
- Receivables within one year -€47,235
down €47,235 (-97.7%), from €48,342 to €1,107
- Cash +€15,506
up €15,506 (+183%), from €8,453 to €23,959
mainly Receivables within one year (+€47,235) and Net result for the year (+€28,271)
- Deferred charges and accrued income -€1,645
down €1,645 (-28.3%), from €5,813 to €4,168
- Tangible fixed assets -€941
down €941 (-33.3%), from €2,828 to €1,887
- Reserves -€33,035
down €33,035 (-76.3%), from €43,306 to €10,271
- Trade debts -€2,900
down €2,900 (-42.0%), from €6,899 to €3,999
- Tax, wage and social debts +€1,622
up €1,622 (+19.3%), from €8,422 to €10,044
- Gross operating margin +€3,245
up €3,245 (+9.2%), from €35,267 to €38,512
- Taxes +€2,405
up €2,405 (+30.7%), from €7,823 to €10,227
- Financial income -€700
down €700 (-29.1%), from €2,408 to €1,708
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 | €65,436 | €31,122 | -€34,314 | -52.4% |
| Fixed assets | 21/28 | €2,828 | €1,887 | -€941 | -33.3% |
| Tangible fixed assets | 22/27 | €2,828 | €1,887 | -€941 | -33.3% |
| Furniture and vehicles | 24 | €2,828 | €1,887 | -€941 | -33.3% |
| Current assets | 29/58 | €62,608 | €29,234 | -€33,374 | -53.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €48,342 | €1,107 | -€47,235 | -97.7% |
| Other amounts receivable | 41 | €48,342 | €1,107 | -€47,235 | -97.7% |
| Cash at bank and in hand | 54/58 | €8,453 | €23,959 | +€15,506 | +183% |
| Deferred charges and accrued income | 490/1 | €5,813 | €4,168 | -€1,645 | -28.3% |
| Total equity and liabilities | 10/49 | €65,436 | €31,122 | -€34,314 | -52.4% |
| Equity | 10/15 | €44,306 | €11,271 | -€33,035 | -74.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €43,306 | €10,271 | -€33,035 | -76.3% |
| Distributable reserves | 133 | €43,306 | €10,271 | -€33,035 | -76.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,130 | €19,851 | -€1,279 | -6.1% |
| Amounts payable within one year | 42/48 | €21,130 | €19,851 | -€1,279 | -6.1% |
| Trade debts | 44 | €6,899 | €3,999 | -€2,900 | -42.0% |
| Suppliers | 440/4 | €6,899 | €3,999 | -€2,900 | -42.0% |
| Advances received on contracts in progress | 46 | €5,808 | €5,808 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,422 | €10,044 | +€1,622 | +19.3% |
| Taxes | 450/3 | €8,422 | €10,044 | +€1,622 | +19.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €700 | €941 | +€241 | +34.4% |
| Other operating charges | 640/8 | €551 | €565 | +€14 | +2.6% |
| Gross operating margin | 9900 | €35,267 | €38,512 | +€3,245 | +9.2% |
| Operating profit (loss) | 9901 | €34,017 | €37,006 | +€2,990 | +8.8% |
| Financial income | 75/76B | €2,408 | €1,708 | -€700 | -29.1% |
| Recurring financial income | 75 | €2,408 | €1,708 | -€700 | -29.1% |
| Financial charges | 65/66B | €260 | €216 | -€44 | -16.8% |
| Recurring financial charges | 65 | €260 | €216 | -€44 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €36,165 | €38,498 | +€2,333 | +6.5% |
| Income taxes | 67/77 | €7,823 | €10,227 | +€2,405 | +30.7% |
| Profit (loss) for the period | 9904 | €28,342 | €28,271 | -€71 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,342 | €28,271 | -€71 | -0.3% |
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 27 October 2026 via checked.be.